OSG Consulting: 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.
OSG Consulting
Largest movements
- Tangible fixed assets +€77,701
up €77,701 (+473%), from €16,424 to €94,125
of which Furniture and vehicles: +€72,846
- Cash -€31,157
down €31,157 (-70.1%), from €44,452 to €13,295
mainly Investment in fixed assets (net) (-€88,303) and Receivables within one year (-€11,537)
- Receivables within one year +€11,537
up €11,537 (+2,997%), from €385 to €11,922
of which Trade receivables: +€11,798
- Profit (loss) carried forward +€51,377
up €51,377 (+131%), from €39,138 to €90,516
- Tax, wage and social debts +€4,557
up €4,557 (+30.0%), from €15,172 to €19,729
- Other debts +€2,843
up €2,843 (+158%), from €1,798 to €4,641
- Gross operating margin +€27,482
up €27,482 (+54.9%), from €50,076 to €77,558
- Depreciation +€9,873
up €9,873 (+1,356%), from €728 to €10,601
- Taxes +€3,638
up €3,638 (+36.4%), from €10,000 to €13,638
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 | €61,339 | €120,499 | +€59,160 | +96.4% |
| Fixed assets | 21/28 | €16,424 | €94,125 | +€77,701 | +473% |
| Tangible fixed assets | 22/27 | €16,424 | €94,125 | +€77,701 | +473% |
| Plant, machinery and equipment | 23 | €4,305 | €4,247 | -€57 | -1.3% |
| Furniture and vehicles | 24 | €1,488 | €74,334 | +€72,846 | +4,894% |
| Other tangible fixed assets | 26 | €10,631 | €15,544 | +€4,913 | +46.2% |
| Current assets | 29/58 | €44,916 | €26,374 | -€18,541 | -41.3% |
| Amounts receivable within one year | 40/41 | €385 | €11,922 | +€11,537 | +2,997% |
| Trade receivables | 40 | - | €11,798 | +€11,798 | |
| Other amounts receivable | 41 | €385 | €125 | -€260 | -67.6% |
| Cash at bank and in hand | 54/58 | €44,452 | €13,295 | -€31,157 | -70.1% |
| Deferred charges and accrued income | 490/1 | €78 | €1,157 | +€1,079 | +1,376% |
| Total equity and liabilities | 10/49 | €61,339 | €120,499 | +€59,160 | +96.4% |
| Equity | 10/15 | €42,138 | €93,516 | +€51,377 | +122% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,138 | €90,516 | +€51,377 | +131% |
| Amounts payable | 17/49 | €19,201 | €26,984 | +€7,782 | +40.5% |
| Amounts payable within one year | 42/48 | €19,201 | €26,984 | +€7,782 | +40.5% |
| Trade debts | 44 | €2,232 | €2,614 | +€382 | +17.1% |
| Suppliers | 440/4 | €2,232 | €2,614 | +€382 | +17.1% |
| Taxes, remuneration and social security | 45 | €15,172 | €19,729 | +€4,557 | +30.0% |
| Taxes | 450/3 | €15,172 | €19,729 | +€4,557 | +30.0% |
| Other amounts payable | 47/48 | €1,798 | €4,641 | +€2,843 | +158% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €728 | €10,601 | +€9,873 | +1,356% |
| Other operating charges | 640/8 | - | €191 | +€191 | |
| Gross operating margin | 9900 | €50,076 | €77,558 | +€27,482 | +54.9% |
| Operating profit (loss) | 9901 | €49,348 | €66,766 | +€17,417 | +35.3% |
| Financial income | 75/76B | €4 | €2 | -€1 | -37.7% |
| Recurring financial income | 75 | €4 | €2 | -€1 | -37.7% |
| Financial charges | 65/66B | €214 | €253 | +€39 | +18.3% |
| Recurring financial charges | 65 | €214 | €253 | +€39 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | €49,138 | €66,515 | +€17,377 | +35.4% |
| Income taxes | 67/77 | €10,000 | €13,638 | +€3,638 | +36.4% |
| Profit (loss) for the period | 9904 | €39,138 | €52,877 | +€13,739 | +35.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,138 | €52,877 | +€13,739 | +35.1% |
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 21 October 2026 via checked.be.