OSHI: 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.
OSHI
Largest movements
- Receivables after one year +€80,412
new in 2025: €80,412
- Cash +€7,447
up €7,447 (+13.5%), from €55,029 to €62,476
mainly Net result for the year (+€83,178) and Receivables within one year (+€5,793)
- Receivables within one year -€5,793
down €5,793 (-24.3%), from €23,805 to €18,012
of which Trade receivables: -€5,275
- Profit (loss) carried forward +€83,178
up €83,178 (+161.8%), from €51,411 to €134,589
- Trade debts +€2,154
up €2,154 (+37.2%), from €5,786 to €7,940
- Gross operating margin +€38,154
up €38,154 (+56.2%), from €67,929 to €106,083
- Taxes +€8,388
up €8,388 (+61.1%), from €13,719 to €22,107
- Financial income +€4,033
up €4,033 (+45160.0%), from €9 to €4,042
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.
Cash bridge derived
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 | €80,221 | €162,877 | +€82,656 | +103.0% |
| Fixed assets | 21/28 | €1,388 | €1,968 | +€580 | +41.8% |
| Tangible fixed assets | 22/27 | €1,388 | €1,968 | +€580 | +41.8% |
| Plant, machinery and equipment | 23 | €504 | €397 | -€107 | -21.3% |
| Furniture and vehicles | 24 | €884 | €1,572 | +€688 | +77.8% |
| Current assets | 29/58 | €78,833 | €160,909 | +€82,076 | +104.1% |
| Amounts receivable after more than one year | 29 | - | €80,412 | +€80,412 | |
| Other amounts receivable | 291 | - | €80,412 | +€80,412 | |
| Amounts receivable within one year | 40/41 | €23,805 | €18,012 | -€5,793 | -24.3% |
| Trade receivables | 40 | €20,008 | €14,733 | -€5,275 | -26.4% |
| Other amounts receivable | 41 | €3,797 | €3,279 | -€518 | -13.6% |
| Cash at bank and in hand | 54/58 | €55,029 | €62,476 | +€7,447 | +13.5% |
| Deferred charges and accrued income | 490/1 | - | €10 | +€10 | |
| Total equity and liabilities | 10/49 | €80,221 | €162,877 | +€82,656 | +103.0% |
| Equity | 10/15 | €53,411 | €136,589 | +€83,178 | +155.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,411 | €134,589 | +€83,178 | +161.8% |
| Amounts payable | 17/49 | €26,810 | €26,289 | -€522 | -1.9% |
| Amounts payable within one year | 42/48 | €26,810 | €26,289 | -€522 | -1.9% |
| Trade debts | 44 | €5,786 | €7,940 | +€2,154 | +37.2% |
| Suppliers | 440/4 | €5,786 | €7,940 | +€2,154 | +37.2% |
| Taxes, remuneration and social security | 45 | €19,656 | €18,349 | -€1,308 | -6.7% |
| Taxes | 450/3 | €15,456 | €18,349 | +€2,892 | +18.7% |
| Remuneration and social security | 454/9 | €4,200 | - | -€4,200 | |
| Other amounts payable | 47/48 | €1,368 | - | -€1,368 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €272 | €576 | +€304 | +111.8% |
| Other operating charges | 640/8 | €197 | €1,200 | +€1,002 | +507.6% |
| Gross operating margin | 9900 | €67,929 | €106,083 | +€38,154 | +56.2% |
| Operating profit (loss) | 9901 | €67,460 | €104,308 | +€36,848 | +54.6% |
| Financial income | 75/76B | €9 | €4,042 | +€4,033 | +45160.0% |
| Recurring financial income | 75 | €9 | €4,042 | +€4,033 | +45160.0% |
| Financial charges | 65/66B | €2,339 | €3,064 | +€725 | +31.0% |
| Recurring financial charges | 65 | €2,339 | €3,064 | +€725 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | €65,130 | €105,285 | +€40,155 | +61.7% |
| Income taxes | 67/77 | €13,719 | €22,107 | +€8,388 | +61.1% |
| Profit (loss) for the period | 9904 | €51,411 | €83,178 | +€31,767 | +61.8% |
| Profit (loss) for the period to be appropriated | 9905 | €51,411 | €83,178 | +€31,767 | +61.8% |
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 12 October 2026 via checked.be.