OSIP: 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.
OSIP
Largest movements
- Tangible fixed assets -€10,490
down €10,490 (-28.2%), from €37,151 to €26,661
of which Furniture and vehicles: -€10,108
- Receivables within one year +€1,866
up €1,866 (+15.1%), from €12,324 to €14,190
of which Trade receivables: +€3,329
- Debts after one year -€8,990
down €8,990 (-43.4%), from €20,692 to €11,702
- Tax, wage and social debts +€7,241
up €7,241 (+366%), from €1,976 to €9,218
- Profit (loss) carried forward -€6,794
down €6,794 (-12.0%), from €56,795 to €50,001
- Other debts -€2,248
down €2,248 (-9.5%), from €23,639 to €21,391
- Gross operating margin -€16,487
down €16,487 (-33.8%), from €48,773 to €32,286
- Taxes -€2,647
down €2,647 (-32.6%), from €8,115 to €5,468
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.
Derived cash bridge
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 | €119,285 | €109,633 | -€9,652 | -8.1% |
| Fixed assets | 21/28 | €37,151 | €26,661 | -€10,490 | -28.2% |
| Tangible fixed assets | 22/27 | €37,151 | €26,661 | -€10,490 | -28.2% |
| Furniture and vehicles | 24 | €31,212 | €21,104 | -€10,108 | -32.4% |
| Other tangible fixed assets | 26 | €5,939 | €5,557 | -€382 | -6.4% |
| Current assets | 29/58 | €82,134 | €82,972 | +€838 | +1.0% |
| Amounts receivable within one year | 40/41 | €12,324 | €14,190 | +€1,866 | +15.1% |
| Trade receivables | 40 | €10,646 | €13,974 | +€3,329 | +31.3% |
| Other amounts receivable | 41 | €1,678 | €216 | -€1,462 | -87.2% |
| Cash at bank and in hand | 54/58 | €68,900 | €67,840 | -€1,060 | -1.5% |
| Deferred charges and accrued income | 490/1 | €911 | €942 | +€31 | +3.4% |
| Total equity and liabilities | 10/49 | €119,285 | €109,633 | -€9,652 | -8.1% |
| Equity | 10/15 | €61,795 | €55,001 | -€6,794 | -11.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,795 | €50,001 | -€6,794 | -12.0% |
| Amounts payable | 17/49 | €57,490 | €54,632 | -€2,858 | -5.0% |
| Amounts payable after more than one year | 17 | €20,692 | €11,702 | -€8,990 | -43.4% |
| Financial debts | 170/4 | €20,692 | €11,702 | -€8,990 | -43.4% |
| Amounts payable within one year | 42/48 | €36,799 | €42,930 | +€6,132 | +16.7% |
| Current portion of amounts payable after more than one year | 42 | €8,672 | €8,990 | +€318 | +3.7% |
| Trade debts | 44 | €2,511 | €3,332 | +€821 | +32.7% |
| Suppliers | 440/4 | €2,511 | €3,332 | +€821 | +32.7% |
| Taxes, remuneration and social security | 45 | €1,976 | €9,218 | +€7,241 | +366% |
| Taxes | 450/3 | €1,976 | €9,218 | +€7,241 | +366% |
| Other amounts payable | 47/48 | €23,639 | €21,391 | -€2,248 | -9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,798 | €10,490 | -€308 | -2.9% |
| Other operating charges | 640/8 | €978 | €628 | -€350 | -35.7% |
| Gross operating margin | 9900 | €48,773 | €32,286 | -€16,487 | -33.8% |
| Operating profit (loss) | 9901 | €36,996 | €21,167 | -€15,829 | -42.8% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €1,460 | €1,102 | -€357 | -24.5% |
| Recurring financial charges | 65 | €1,460 | €1,102 | -€357 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €35,540 | €20,065 | -€15,475 | -43.5% |
| Income taxes | 67/77 | €8,115 | €5,468 | -€2,647 | -32.6% |
| Profit (loss) for the period | 9904 | €27,425 | €14,597 | -€12,828 | -46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,425 | €14,597 | -€12,828 | -46.8% |
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 13 October 2026 via checked.be.