Osez Entreprendre !: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Osez Entreprendre !
Largest movements
- Cash +€6,227
up €6,227 (+285%), from €2,187 to €8,414
mainly Other debts (+€8,044) and Depreciation (+€5,710)
- Tangible fixed assets -€3,007
down €3,007 (-14.5%), from €20,802 to €17,795
- Receivables within one year +€1,800
up €1,800 (+19.5%), from €9,210 to €11,010
of which Trade receivables: +€1,453
- Deferred charges and accrued income +€1,554
up €1,554 (+226%), from €688 to €2,242
- Formation expenses -€450
down €450 (-37.7%), from €1,195 to €745
- Other debts +€8,044
up €8,044 (+609%), from €1,321 to €9,364
- Tax, wage and social debts -€5,446
down €5,446 (-59.9%), from €9,086 to €3,640
- Trade debts +€2,506
up €2,506 (+58.1%), from €4,312 to €6,819
- Profit (loss) carried forward +€1,019
up €1,019 (+94.2%), from -€1,082 to -€63
- Gross operating margin +€4,916
up €4,916 (+114%), from €4,320 to €9,235
- Depreciation +€1,652
up €1,652 (+40.7%), from €4,058 to €5,710
- Taxes +€1,068
up €1,068 (+1,246%), from €86 to €1,153
- Other operating charges -€376
down €376 (-28.6%), from €1,317 to €941
- Financial charges +€297
up €297 (+257%), from €116 to €413
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,083 | €40,206 | +€6,124 | +18.0% |
| Formation expenses | 20 | €1,195 | €745 | -€450 | -37.7% |
| Fixed assets | 21/28 | €20,802 | €17,795 | -€3,007 | -14.5% |
| Tangible fixed assets | 22/27 | €20,802 | €17,795 | -€3,007 | -14.5% |
| Furniture and vehicles | 24 | €20,802 | €17,795 | -€3,007 | -14.5% |
| Current assets | 29/58 | €12,085 | €21,667 | +€9,581 | +79.3% |
| Amounts receivable within one year | 40/41 | €9,210 | €11,010 | +€1,800 | +19.5% |
| Trade receivables | 40 | €9,210 | €10,663 | +€1,453 | +15.8% |
| Other amounts receivable | 41 | - | €347 | +€347 | |
| Cash at bank and in hand | 54/58 | €2,187 | €8,414 | +€6,227 | +285% |
| Deferred charges and accrued income | 490/1 | €688 | €2,242 | +€1,554 | +226% |
| Total equity and liabilities | 10/49 | €34,083 | €40,206 | +€6,124 | +18.0% |
| Equity | 10/15 | €19,364 | €20,383 | +€1,019 | +5.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €15,446 | €15,446 | = | 0.0% |
| Distributable reserves | 133 | €15,446 | €15,446 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,082 | -€63 | +€1,019 | +94.2% |
| Amounts payable | 17/49 | €14,719 | €19,823 | +€5,105 | +34.7% |
| Amounts payable within one year | 42/48 | €14,719 | €19,823 | +€5,105 | +34.7% |
| Trade debts | 44 | €4,312 | €6,819 | +€2,506 | +58.1% |
| Suppliers | 440/4 | €4,312 | €6,819 | +€2,506 | +58.1% |
| Taxes, remuneration and social security | 45 | €9,086 | €3,640 | -€5,446 | -59.9% |
| Taxes | 450/3 | €9,086 | €3,640 | -€5,446 | -59.9% |
| Other amounts payable | 47/48 | €1,321 | €9,364 | +€8,044 | +609% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,058 | €5,710 | +€1,652 | +40.7% |
| Other operating charges | 640/8 | €1,317 | €941 | -€376 | -28.6% |
| Gross operating margin | 9900 | €4,320 | €9,235 | +€4,916 | +114% |
| Operating profit (loss) | 9901 | -€1,055 | €2,585 | +€3,640 | |
| Financial income | 75/76B | €174 | - | -€174 | |
| Recurring financial income | 75 | €174 | - | -€174 | |
| Financial charges | 65/66B | €116 | €413 | +€297 | +257% |
| Recurring financial charges | 65 | €116 | €413 | +€297 | +257% |
| Profit (loss) for the period before taxes | 9903 | -€996 | €2,172 | +€3,169 | |
| Income taxes | 67/77 | €86 | €1,153 | +€1,068 | +1,246% |
| Profit (loss) for the period | 9904 | -€1,082 | €1,019 | +€2,101 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,082 | €1,019 | +€2,101 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.