OSICS: 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.
OSICS
Largest movements
- Deferred charges and accrued income +€350,717
up €350,717 (+2183.4%), from €16,063 to €366,780
- Cash +€184,690
up €184,690 (+45.0%), from €410,226 to €594,915
mainly Net result for the year (+€812,783) and Other debts (+€192,000)
- Receivables within one year +€167,037
up €167,037 (+17.4%), from €962,673 to €1.1m
of which Trade receivables: +€178,644
- Current investments +€50,603
up €50,603 (+8.4%), from €599,397 to €650,000
- Profit (loss) carried forward +€537,783
up €537,783 (+76.7%), from €701,004 to €1.2m
- Other debts +€192,000
up €192,000 (+231.3%), from €83,000 to €275,000
- Tax, wage and social debts +€185,293
up €185,293 (+1695.9%), from €10,926 to €196,220
of which Taxes: +€185,000
- Trade debts -€94,997
down €94,997 (-12.3%), from €769,417 to €674,420
- Current portion of long-term debt -€83,367
down €83,367 (-58.6%), from €142,299 to €58,932
- Gross operating margin +€722,177
up €722,177 (+152.4%), from €473,792 to €1.2m
- Taxes +€195,712
up €195,712 (+206.1%), from €94,968 to €290,679
- Financial charges +€17,997
up €17,997 (+238.0%), from €7,561 to €25,558
- Financial income +€17,369
up €17,369 (+166.1%), from €10,458 to €27,826
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 | €2,017,231 | €2,753,819 | +€736,588 | +36.5% |
| Fixed assets | 21/28 | €28,873 | €12,414 | -€16,459 | -57.0% |
| Intangible fixed assets | 21 | €11,218 | €8,056 | -€3,162 | -28.2% |
| Tangible fixed assets | 22/27 | €17,655 | €4,358 | -€13,297 | -75.3% |
| Furniture and vehicles | 24 | €17,655 | €4,358 | -€13,297 | -75.3% |
| Current assets | 29/58 | €1,988,358 | €2,741,405 | +€753,047 | +37.9% |
| Amounts receivable within one year | 40/41 | €962,673 | €1,129,710 | +€167,037 | +17.4% |
| Trade receivables | 40 | €904,240 | €1,082,884 | +€178,644 | +19.8% |
| Other amounts receivable | 41 | €58,433 | €46,826 | -€11,607 | -19.9% |
| Current investments | 50/53 | €599,397 | €650,000 | +€50,603 | +8.4% |
| Cash at bank and in hand | 54/58 | €410,226 | €594,915 | +€184,690 | +45.0% |
| Deferred charges and accrued income | 490/1 | €16,063 | €366,780 | +€350,717 | +2183.4% |
| Total equity and liabilities | 10/49 | €2,017,231 | €2,753,819 | +€736,588 | +36.5% |
| Equity | 10/15 | €1,011,464 | €1,549,247 | +€537,783 | +53.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €291,860 | €291,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €290,000 | €290,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €701,004 | €1,238,787 | +€537,783 | +76.7% |
| Amounts payable | 17/49 | €1,005,767 | €1,204,572 | +€198,805 | +19.8% |
| Amounts payable within one year | 42/48 | €1,005,642 | €1,204,572 | +€198,930 | +19.8% |
| Current portion of amounts payable after more than one year | 42 | €142,299 | €58,932 | -€83,367 | -58.6% |
| Trade debts | 44 | €769,417 | €674,420 | -€94,997 | -12.3% |
| Suppliers | 440/4 | €769,417 | €674,420 | -€94,997 | -12.3% |
| Taxes, remuneration and social security | 45 | €10,926 | €196,220 | +€185,293 | +1695.9% |
| Taxes | 450/3 | - | €185,000 | +€185,000 | |
| Remuneration and social security | 454/9 | €10,926 | €11,220 | +€293 | +2.7% |
| Other amounts payable | 47/48 | €83,000 | €275,000 | +€192,000 | +231.3% |
| Accrued charges and deferred income | 492/3 | €125 | €0 | -€125 | -100.0% |
| Remuneration, social security and pensions | 62 | €68,518 | €76,955 | +€8,437 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,087 | €16,459 | -€5,628 | -25.5% |
| Other operating charges | 640/8 | €2,032 | €1,230 | -€802 | -39.5% |
| Non-recurring operating charges | 66A | - | €131 | +€131 | |
| Gross operating margin | 9900 | €473,792 | €1,195,969 | +€722,177 | +152.4% |
| Operating profit (loss) | 9901 | €381,155 | €1,101,194 | +€720,039 | +188.9% |
| Financial income | 75/76B | €10,458 | €27,826 | +€17,369 | +166.1% |
| Recurring financial income | 75 | €10,458 | €27,826 | +€17,369 | +166.1% |
| Financial charges | 65/66B | €7,561 | €25,558 | +€17,997 | +238.0% |
| Recurring financial charges | 65 | €7,561 | €25,558 | +€17,997 | +238.0% |
| Profit (loss) for the period before taxes | 9903 | €384,051 | €1,103,462 | +€719,411 | +187.3% |
| Income taxes | 67/77 | €94,968 | €290,679 | +€195,712 | +206.1% |
| Profit (loss) for the period | 9904 | €289,084 | €812,783 | +€523,699 | +181.2% |
| Profit (loss) for the period to be appropriated | 9905 | €289,084 | €812,783 | +€523,699 | +181.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.