OSIRIS CONSULTANTS: 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.
OSIRIS CONSULTANTS
Largest movements
- Current investments -€125,000
down €125,000 (-33.3%), from €375,000 to €250,000
- Cash +€115,646
up €115,646 (+258%), from €44,848 to €160,495
mainly Current investments (+€125,000) and Net result for the year (+€34,776)
- Receivables within one year +€31,602
up €31,602 (+51.7%), from €61,182 to €92,785
of which Other amounts receivable: +€34,168
- Stocks and contracts +€22,717
up €22,717 (+93.7%), from €24,232 to €46,949
- Tangible fixed assets -€12,081
down €12,081 (-29.6%), from €40,873 to €28,792
of which Furniture and vehicles: -€10,667
- Reserves +€33,883
up €33,883 (+6.4%), from €531,799 to €565,682
- Gross operating margin -€20,806
down €20,806 (-26.6%), from €78,302 to €57,495
- Taxes -€6,706
down €6,706 (-26.3%), from €25,505 to €18,799
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 | €547,374 | €583,580 | +€36,207 | +6.6% |
| Fixed assets | 21/28 | €40,873 | €28,792 | -€12,081 | -29.6% |
| Tangible fixed assets | 22/27 | €40,873 | €28,792 | -€12,081 | -29.6% |
| Plant, machinery and equipment | 23 | €1,986 | €1,071 | -€915 | -46.1% |
| Furniture and vehicles | 24 | €36,099 | €25,432 | -€10,667 | -29.5% |
| Other tangible fixed assets | 26 | €2,788 | €2,289 | -€499 | -17.9% |
| Current assets | 29/58 | €506,501 | €554,788 | +€48,288 | +9.5% |
| Stocks and contracts in progress | 3 | €24,232 | €46,949 | +€22,717 | +93.7% |
| Stocks | 30/36 | €24,232 | €46,949 | +€22,717 | +93.7% |
| Amounts receivable within one year | 40/41 | €61,182 | €92,785 | +€31,602 | +51.7% |
| Trade receivables | 40 | €36,752 | €34,186 | -€2,566 | -7.0% |
| Other amounts receivable | 41 | €24,430 | €58,598 | +€34,168 | +140% |
| Current investments | 50/53 | €375,000 | €250,000 | -€125,000 | -33.3% |
| Cash at bank and in hand | 54/58 | €44,848 | €160,495 | +€115,646 | +258% |
| Deferred charges and accrued income | 490/1 | €1,238 | €4,560 | +€3,322 | +268% |
| Total equity and liabilities | 10/49 | €547,374 | €583,580 | +€36,207 | +6.6% |
| Equity | 10/15 | €531,799 | €565,682 | +€33,883 | +6.4% |
| Reserves | 13 | €531,799 | €565,682 | +€33,883 | +6.4% |
| Distributable reserves | 133 | €531,799 | €565,682 | +€33,883 | +6.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €15,575 | €17,899 | +€2,324 | +14.9% |
| Amounts payable within one year | 42/48 | €13,925 | €15,975 | +€2,050 | +14.7% |
| Trade debts | 44 | €1,822 | €5,338 | +€3,515 | +193% |
| Suppliers | 440/4 | €1,822 | €5,338 | +€3,515 | +193% |
| Taxes, remuneration and social security | 45 | €11,210 | €9,745 | -€1,465 | -13.1% |
| Taxes | 450/3 | €11,210 | €9,745 | -€1,465 | -13.1% |
| Other amounts payable | 47/48 | €893 | €893 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,650 | €1,924 | +€274 | +16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,708 | €12,081 | +€373 | +3.2% |
| Other operating charges | 640/8 | €1,832 | €1,290 | -€542 | -29.6% |
| Gross operating margin | 9900 | €78,302 | €57,495 | -€20,806 | -26.6% |
| Operating profit (loss) | 9901 | €64,762 | €44,124 | -€20,638 | -31.9% |
| Financial income | 75/76B | €10,192 | €9,769 | -€423 | -4.2% |
| Recurring financial income | 75 | €10,192 | €9,769 | -€423 | -4.2% |
| Financial charges | 65/66B | €275 | €318 | +€44 | +16.0% |
| Recurring financial charges | 65 | €275 | €318 | +€44 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | €74,680 | €53,575 | -€21,105 | -28.3% |
| Income taxes | 67/77 | €25,505 | €18,799 | -€6,706 | -26.3% |
| Profit (loss) for the period | 9904 | €49,175 | €34,776 | -€14,399 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €49,175 | €34,776 | -€14,399 | -29.3% |
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 24 October 2026 via checked.be.