OSI STACK SOLUTION: what changed
Two fiscal 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.
OSI STACK SOLUTION
Largest movements
- Receivables within one year -€37,397
down €37,397 (-56.6%), from €66,081 to €28,684
of which Trade receivables: -€31,095
- Cash +€3,246
up €3,246 (+29.9%), from €10,845 to €14,091
mainly Receivables within one year (+€37,397) and Current portion of long-term debt (+€191)
- Trade debts -€13,826
down €13,826 (-37.9%), from €36,435 to €22,610
- Profit (loss) carried forward -€8,853
down €8,853 (-45.0%), from €19,678 to €10,825
- Debts after one year -€6,500
down €6,500 (-85.5%), from €7,603 to €1,102
- Other debts -€2,647
down €2,647 (-91.1%), from €2,907 to €260
- Tax, wage and social debts -€2,517
down €2,517 (-84.0%), from €2,994 to €478
of which Taxes: -€1,867
- Gross operating margin -€26,382
down €26,382 (-74.5%), from €35,407 to €9,025
- Staff costs -€8,633
down €8,633 (-35.1%), from €24,611 to €15,978
- Taxes -€1,710
no longer reported in 2024 (was €1,710)
- Depreciation -€486
no longer reported in 2024 (was €486)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,926 | €42,775 | -€34,151 | -44.4% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €76,926 | €42,775 | -€34,151 | -44.4% |
| Amounts receivable within one year | 40/41 | €66,081 | €28,684 | -€37,397 | -56.6% |
| Trade receivables | 40 | €58,517 | €27,422 | -€31,095 | -53.1% |
| Other amounts receivable | 41 | €7,565 | €1,262 | -€6,302 | -83.3% |
| Cash at bank and in hand | 54/58 | €10,845 | €14,091 | +€3,246 | +29.9% |
| Total equity and liabilities | 10/49 | €76,926 | €42,775 | -€34,151 | -44.4% |
| Equity | 10/15 | €20,678 | €11,825 | -€8,853 | -42.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Share premium | 1100/10 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,678 | €10,825 | -€8,853 | -45.0% |
| Amounts payable | 17/49 | €56,248 | €30,950 | -€25,298 | -45.0% |
| Amounts payable after more than one year | 17 | €7,603 | €1,102 | -€6,500 | -85.5% |
| Financial debts | 170/4 | €7,603 | €1,102 | -€6,500 | -85.5% |
| Amounts payable within one year | 42/48 | €48,646 | €29,848 | -€18,798 | -38.6% |
| Current portion of amounts payable after more than one year | 42 | €6,309 | €6,500 | +€191 | +3.0% |
| Trade debts | 44 | €36,435 | €22,610 | -€13,826 | -37.9% |
| Suppliers | 440/4 | €36,435 | €22,610 | -€13,826 | -37.9% |
| Taxes, remuneration and social security | 45 | €2,994 | €478 | -€2,517 | -84.0% |
| Taxes | 450/3 | €1,941 | €74 | -€1,867 | -96.2% |
| Remuneration and social security | 454/9 | €1,054 | €404 | -€649 | -61.6% |
| Other amounts payable | 47/48 | €2,907 | €260 | -€2,647 | -91.1% |
| Remuneration, social security and pensions | 62 | €24,611 | €15,978 | -€8,633 | -35.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €486 | - | -€486 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €7 | +€7 | |
| Other operating charges | 640/8 | €1,077 | €1,198 | +€121 | +11.2% |
| Gross operating margin | 9900 | €35,407 | €9,025 | -€26,382 | -74.5% |
| Operating profit (loss) | 9901 | €9,233 | -€8,157 | -€17,390 | |
| Financial charges | 65/66B | €813 | €696 | -€117 | -14.4% |
| Recurring financial charges | 65 | €813 | €696 | -€117 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €8,419 | -€8,853 | -€17,273 | |
| Income taxes | 67/77 | €1,710 | - | -€1,710 | |
| Profit (loss) for the period | 9904 | €6,710 | -€8,853 | -€15,563 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,710 | -€8,853 | -€15,563 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.