Osinvest: 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.
Osinvest
Largest movements
- Cash +€50,450
up €50,450 (+68.5%), from €73,650 to €124,100
mainly Net result for the year (+€48,848) and Tax, wage and social debts (+€1,671)
- Reserves +€48,848
up €48,848 (+88.9%), from €54,954 to €103,802
- Tax, wage and social debts +€1,671
up €1,671 (+8.2%), from €20,469 to €22,140
- Gross operating margin -€1,005
down €1,005 (-1.4%), from €69,713 to €68,708
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,616 | €129,787 | +€50,171 | +63.0% |
| Fixed assets | 21/28 | €2,533 | €1,698 | -€835 | -33.0% |
| Tangible fixed assets | 22/27 | €2,533 | €1,698 | -€835 | -33.0% |
| Furniture and vehicles | 24 | €2,533 | €1,698 | -€835 | -33.0% |
| Current assets | 29/58 | €77,083 | €128,089 | +€51,006 | +66.2% |
| Amounts receivable within one year | 40/41 | €1,580 | €1,765 | +€185 | +11.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,580 | €1,765 | +€185 | +11.7% |
| Cash at bank and in hand | 54/58 | €73,650 | €124,100 | +€50,450 | +68.5% |
| Deferred charges and accrued income | 490/1 | €1,854 | €2,225 | +€371 | +20.0% |
| Total equity and liabilities | 10/49 | €79,616 | €129,787 | +€50,171 | +63.0% |
| Equity | 10/15 | €57,954 | €106,802 | +€48,848 | +84.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €54,954 | €103,802 | +€48,848 | +88.9% |
| Distributable reserves | 133 | €54,954 | €103,802 | +€48,848 | +88.9% |
| Amounts payable | 17/49 | €21,663 | €22,985 | +€1,322 | +6.1% |
| Amounts payable within one year | 42/48 | €21,663 | €22,985 | +€1,322 | +6.1% |
| Trade debts | 44 | €1,193 | €845 | -€348 | -29.2% |
| Suppliers | 440/4 | €1,193 | €845 | -€348 | -29.2% |
| Taxes, remuneration and social security | 45 | €20,469 | €22,140 | +€1,671 | +8.2% |
| Taxes | 450/3 | €20,469 | €22,140 | +€1,671 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €835 | €835 | = | 0.0% |
| Other operating charges | 640/8 | €686 | €947 | +€261 | +38.0% |
| Gross operating margin | 9900 | €69,713 | €68,708 | -€1,005 | -1.4% |
| Operating profit (loss) | 9901 | €68,192 | €66,926 | -€1,266 | -1.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,812 | €3,701 | -€111 | -2.9% |
| Recurring financial charges | 65 | €3,812 | €3,701 | -€111 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €64,380 | €63,225 | -€1,155 | -1.8% |
| Income taxes | 67/77 | €13,762 | €14,377 | +€615 | +4.5% |
| Profit (loss) for the period | 9904 | €50,618 | €48,848 | -€1,769 | -3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €50,618 | €48,848 | -€1,769 | -3.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.