OSIRIS ROLAND: 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 ROLAND
Largest movements
- Cash +€113,610
up €113,610 (+112%), from €101,159 to €214,769
- Tangible fixed assets +€36,139
up €36,139 (+95.0%), from €38,051 to €74,190
of which Furniture and vehicles: +€41,657
- Receivables within one year +€29,179
up €29,179 (+43.2%), from €67,616 to €96,796
of which Other amounts receivable: +€25,157
- Intangible fixed assets +€11,079
new in 2025: €11,079
- Profit (loss) carried forward +€124,119
up €124,119 (+23,747%), from €523 to €124,642
- Tax, wage and social debts +€53,294
up €53,294 (+80.7%), from €66,011 to €119,306
of which Taxes: +€60,330
- Trade debts +€13,371
up €13,371 (+127%), from €10,545 to €23,915
- Other debts -€11,567
down €11,567 (-41.7%), from €27,754 to €16,187
- Reserves +€10,000
up €10,000 (+6.3%), from €158,813 to €168,813
of which Distributable reserves: +€10,000
- Staff costs -€36,807
down €36,807 (-45.9%), from €80,220 to €43,413
- Gross operating margin +€34,905
up €34,905 (+26.1%), from €133,981 to €168,886
- Taxes +€15,515
up €15,515 (+116%), from €13,348 to €28,863
- Depreciation +€5,973
up €5,973 (+89.7%), from €6,661 to €12,634
- Financial charges -€2,410
down €2,410 (-36.7%), from €6,564 to €4,154
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €325,619 | €514,836 | +€189,217 | +58.1% |
| Fixed assets | 21/28 | €41,053 | €88,272 | +€47,218 | +115% |
| Intangible fixed assets | 21 | - | €11,079 | +€11,079 | |
| Tangible fixed assets | 22/27 | €38,051 | €74,190 | +€36,139 | +95.0% |
| Land and buildings | 22 | €33,911 | €24,510 | -€9,401 | -27.7% |
| Plant, machinery and equipment | 23 | €1,984 | €5,866 | +€3,882 | +196% |
| Furniture and vehicles | 24 | €2,156 | €43,814 | +€41,657 | +1,932% |
| Financial fixed assets | 28 | €3,002 | €3,002 | = | 0.0% |
| Current assets | 29/58 | €284,565 | €426,564 | +€141,999 | +49.9% |
| Stocks and contracts in progress | 3 | €115,000 | €115,000 | = | 0.0% |
| Stocks | 30/36 | €115,000 | €115,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €67,616 | €96,796 | +€29,179 | +43.2% |
| Trade receivables | 40 | €11,860 | €15,882 | +€4,023 | +33.9% |
| Other amounts receivable | 41 | €55,756 | €80,913 | +€25,157 | +45.1% |
| Cash at bank and in hand | 54/58 | €101,159 | €214,769 | +€113,610 | +112% |
| Deferred charges and accrued income | 490/1 | €790 | - | -€790 | |
| Total equity and liabilities | 10/49 | €325,619 | €514,836 | +€189,217 | +58.1% |
| Equity | 10/15 | €221,309 | €355,428 | +€134,119 | +60.6% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €158,813 | €168,813 | +€10,000 | +6.3% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €152,616 | €162,616 | +€10,000 | +6.6% |
| Profit (loss) carried forward | 14 | €523 | €124,642 | +€124,119 | +23,747% |
| Amounts payable | 17/49 | €104,310 | €159,408 | +€55,098 | +52.8% |
| Amounts payable within one year | 42/48 | €104,310 | €159,408 | +€55,098 | +52.8% |
| Trade debts | 44 | €10,545 | €23,915 | +€13,371 | +127% |
| Suppliers | 440/4 | €10,545 | €23,915 | +€13,371 | +127% |
| Taxes, remuneration and social security | 45 | €66,011 | €119,306 | +€53,294 | +80.7% |
| Taxes | 450/3 | €50,141 | €110,471 | +€60,330 | +120% |
| Remuneration and social security | 454/9 | €15,871 | €8,835 | -€7,036 | -44.3% |
| Other amounts payable | 47/48 | €27,754 | €16,187 | -€11,567 | -41.7% |
| Non-recurring operating income | 76A | €2,800 | - | -€2,800 | |
| Remuneration, social security and pensions | 62 | €80,220 | €43,413 | -€36,807 | -45.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,661 | €12,634 | +€5,973 | +89.7% |
| Other operating charges | 640/8 | €4,487 | €3,665 | -€822 | -18.3% |
| Non-recurring operating charges | 66A | €13,230 | €4,160 | -€9,070 | -68.6% |
| Gross operating margin | 9900 | €133,981 | €168,886 | +€34,905 | +26.1% |
| Operating profit (loss) | 9901 | €29,382 | €105,014 | +€75,632 | +257% |
| Financial income | 75/76B | €918 | €1,515 | +€597 | +65.0% |
| Recurring financial income | 75 | €918 | €1,515 | +€597 | +65.0% |
| Financial charges | 65/66B | €6,564 | €4,154 | -€2,410 | -36.7% |
| Recurring financial charges | 65 | €6,564 | €4,154 | -€2,410 | -36.7% |
| Profit (loss) for the period before taxes | 9903 | €23,736 | €102,375 | +€78,639 | +331% |
| Income taxes | 67/77 | €13,348 | €28,863 | +€15,515 | +116% |
| Profit (loss) for the period | 9904 | €10,388 | €73,512 | +€63,124 | +608% |
| Profit (loss) for the period to be appropriated | 9905 | €10,388 | €73,512 | +€63,124 | +608% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.