OSIMMO: 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.
OSIMMO
Largest movements
- Receivables within one year -€22,499
down €22,499 (-10.8%), from €208,980 to €186,481
of which Trade receivables: -€19,450
- Deferred charges and accrued income -€5,568
down €5,568 (-83.6%), from €6,657 to €1,089
- Cash -€3,936
down €3,936 (-38.0%), from €10,362 to €6,426
mainly Debts after one year (-€28,000) and Net result for the year (-€5,693)
- Tangible fixed assets -€2,499
down €2,499 (-24.1%), from €10,387 to €7,888
- Debts after one year -€28,000
down €28,000 (-30.0%), from €93,333 to €65,333
- Profit (loss) carried forward -€5,693
down €5,693 (-6.6%), from €86,834 to €81,142
- Gross operating margin -€13,453
down €13,453 (-88.8%), from €15,150 to €1,697
- Taxes -€1,647
no longer reported in 2025 (was €1,647)
- Financial charges -€345
down €345 (-7.0%), from €4,904 to €4,559
- Other operating charges -€298
down €298 (-48.6%), from €613 to €315
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 | €236,403 | €201,883 | -€34,519 | -14.6% |
| Formation expenses | 20 | €18 | - | -€18 | |
| Fixed assets | 21/28 | €10,387 | €7,888 | -€2,499 | -24.1% |
| Tangible fixed assets | 22/27 | €10,387 | €7,888 | -€2,499 | -24.1% |
| Other tangible fixed assets | 26 | €10,387 | €7,888 | -€2,499 | -24.1% |
| Current assets | 29/58 | €225,998 | €193,995 | -€32,003 | -14.2% |
| Amounts receivable within one year | 40/41 | €208,980 | €186,481 | -€22,499 | -10.8% |
| Trade receivables | 40 | €24,450 | €5,000 | -€19,450 | -79.6% |
| Other amounts receivable | 41 | €184,530 | €181,481 | -€3,049 | -1.7% |
| Cash at bank and in hand | 54/58 | €10,362 | €6,426 | -€3,936 | -38.0% |
| Deferred charges and accrued income | 490/1 | €6,657 | €1,089 | -€5,568 | -83.6% |
| Total equity and liabilities | 10/49 | €236,403 | €201,883 | -€34,519 | -14.6% |
| Equity | 10/15 | €108,633 | €102,940 | -€5,693 | -5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,199 | €3,199 | = | 0.0% |
| Distributable reserves | 133 | €3,199 | €3,199 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,834 | €81,142 | -€5,693 | -6.6% |
| Amounts payable | 17/49 | €127,769 | €98,943 | -€28,827 | -22.6% |
| Amounts payable after more than one year | 17 | €93,333 | €65,333 | -€28,000 | -30.0% |
| Financial debts | 170/4 | €93,333 | €65,333 | -€28,000 | -30.0% |
| Amounts payable within one year | 42/48 | €33,188 | €32,170 | -€1,018 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €28,000 | €28,000 | +€0 | 0.0% |
| Trade debts | 44 | €279 | €1,213 | +€934 | +334.8% |
| Suppliers | 440/4 | €279 | €1,213 | +€934 | +334.8% |
| Taxes, remuneration and social security | 45 | €4,909 | €2,956 | -€1,952 | -39.8% |
| Taxes | 450/3 | €4,025 | €2,268 | -€1,756 | -43.6% |
| Remuneration and social security | 454/9 | €884 | €688 | -€196 | -22.2% |
| Accrued charges and deferred income | 492/3 | €1,248 | €1,440 | +€192 | +15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,579 | €2,517 | -€62 | -2.4% |
| Other operating charges | 640/8 | €613 | €315 | -€298 | -48.6% |
| Gross operating margin | 9900 | €15,150 | €1,697 | -€13,453 | -88.8% |
| Operating profit (loss) | 9901 | €11,959 | -€1,134 | -€13,093 | |
| Financial charges | 65/66B | €4,904 | €4,559 | -€345 | -7.0% |
| Recurring financial charges | 65 | €4,904 | €4,559 | -€345 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €7,055 | -€5,693 | -€12,748 | |
| Income taxes | 67/77 | €1,647 | - | -€1,647 | |
| Profit (loss) for the period | 9904 | €5,408 | -€5,693 | -€11,101 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,408 | -€5,693 | -€11,101 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.