OSIPLUS TECHNOLOGY: 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.
OSIPLUS TECHNOLOGY
Largest movements
- Receivables within one year -€23,808
down €23,808 (-48.7%), from €48,919 to €25,111
of which Trade receivables: -€23,764
- Tangible fixed assets +€14,175
up €14,175 (+3.7%), from €382,408 to €396,583
of which Other tangible fixed assets: +€38,772
- Tax, wage and social debts -€12,648
down €12,648 (-77.2%), from €16,374 to €3,726
- Reserves +€8,000
up €8,000 (+7.8%), from €103,000 to €111,000
of which Distributable reserves: +€8,000
- Trade debts -€7,917
down €7,917 (-94.6%), from €8,366 to €449
- Gross operating margin -€21,891
down €21,891 (-27.0%), from €80,967 to €59,076
- Taxes -€6,533
down €6,533 (-51.3%), from €12,740 to €6,208
- Other operating charges +€5,525
up €5,525 (+89.9%), from €6,145 to €11,670
- Depreciation +€4,920
up €4,920 (+17.1%), from €28,696 to €33,616
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 | €574,040 | €561,545 | -€12,496 | -2.2% |
| Fixed assets | 21/28 | €385,832 | €400,007 | +€14,175 | +3.7% |
| Tangible fixed assets | 22/27 | €382,408 | €396,583 | +€14,175 | +3.7% |
| Land and buildings | 22 | €325,523 | €305,723 | -€19,800 | -6.1% |
| Plant, machinery and equipment | 23 | €13,250 | €12,722 | -€528 | -4.0% |
| Furniture and vehicles | 24 | €25,719 | €21,450 | -€4,269 | -16.6% |
| Other tangible fixed assets | 26 | €17,915 | €56,688 | +€38,772 | +216.4% |
| Financial fixed assets | 28 | €3,424 | €3,424 | = | 0.0% |
| Current assets | 29/58 | €188,208 | €161,538 | -€26,671 | -14.2% |
| Amounts receivable within one year | 40/41 | €48,919 | €25,111 | -€23,808 | -48.7% |
| Trade receivables | 40 | €36,722 | €12,958 | -€23,764 | -64.7% |
| Other amounts receivable | 41 | €12,198 | €12,153 | -€45 | -0.4% |
| Cash at bank and in hand | 54/58 | €139,112 | €134,650 | -€4,462 | -3.2% |
| Deferred charges and accrued income | 490/1 | €177 | €1,777 | +€1,600 | +903.7% |
| Total equity and liabilities | 10/49 | €574,040 | €561,545 | -€12,496 | -2.2% |
| Equity | 10/15 | €549,300 | €557,370 | +€8,070 | +1.5% |
| Contributions | 10/11 | €440,228 | €440,228 | = | 0.0% |
| Reserves | 13 | €103,000 | €111,000 | +€8,000 | +7.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €103,000 | €111,000 | +€8,000 | +7.8% |
| Profit (loss) carried forward | 14 | €6,072 | €6,142 | +€70 | +1.2% |
| Amounts payable | 17/49 | €24,740 | €4,175 | -€20,566 | -83.1% |
| Amounts payable within one year | 42/48 | €24,740 | €4,175 | -€20,566 | -83.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €8,366 | €449 | -€7,917 | -94.6% |
| Suppliers | 440/4 | €8,366 | €449 | -€7,917 | -94.6% |
| Taxes, remuneration and social security | 45 | €16,374 | €3,726 | -€12,648 | -77.2% |
| Taxes | 450/3 | €16,374 | €3,726 | -€12,648 | -77.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,696 | €33,616 | +€4,920 | +17.1% |
| Other operating charges | 640/8 | €6,145 | €11,670 | +€5,525 | +89.9% |
| Gross operating margin | 9900 | €80,967 | €59,076 | -€21,891 | -27.0% |
| Operating profit (loss) | 9901 | €46,127 | €13,791 | -€32,336 | -70.1% |
| Financial income | 75/76B | €349 | €672 | +€324 | +92.9% |
| Recurring financial income | 75 | €349 | €672 | +€324 | +92.9% |
| Financial charges | 65/66B | €305 | €185 | -€120 | -39.2% |
| Recurring financial charges | 65 | €305 | €185 | -€120 | -39.2% |
| Profit (loss) for the period before taxes | 9903 | €46,171 | €14,278 | -€31,893 | -69.1% |
| Income taxes | 67/77 | €12,740 | €6,208 | -€6,533 | -51.3% |
| Profit (loss) for the period | 9904 | €33,430 | €8,070 | -€25,360 | -75.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,430 | €8,070 | -€25,360 | -75.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.