OSIRIS SRL: 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.
OSIRIS SRL
Largest movements
- Tangible fixed assets -€22,360
down €22,360 (-8.0%), from €277,918 to €255,558
of which Land and buildings: -€14,063
- Stocks and contracts -€4,352
down €4,352 (-39.6%), from €10,994 to €6,641
- Debts after one year -€19,239
down €19,239 (-8.5%), from €225,990 to €206,751
- Other debts -€7,324
down €7,324 (-23.5%), from €31,210 to €23,886
- Trade debts +€7,101
up €7,101 (+1428.4%), from €497 to €7,598
- Profit (loss) carried forward -€5,691
down €5,691 (-24.4%), from -€23,370 to -€29,060
- Gross operating margin -€7,587
down €7,587 (-21.9%), from €34,653 to €27,066
- Other operating charges +€3,746
up €3,746 (+866.6%), from €432 to €4,178
- Financial charges -€936
down €936 (-13.1%), from €7,155 to €6,219
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 | €291,862 | €266,974 | -€24,888 | -8.5% |
| Fixed assets | 21/28 | €277,918 | €255,558 | -€22,360 | -8.0% |
| Tangible fixed assets | 22/27 | €277,918 | €255,558 | -€22,360 | -8.0% |
| Land and buildings | 22 | €254,185 | €240,123 | -€14,063 | -5.5% |
| Plant, machinery and equipment | 23 | €544 | €387 | -€157 | -28.8% |
| Furniture and vehicles | 24 | €989 | €126 | -€863 | -87.2% |
| Leasing and similar rights | 25 | €22,200 | €14,922 | -€7,278 | -32.8% |
| Current assets | 29/58 | €13,943 | €11,416 | -€2,528 | -18.1% |
| Stocks and contracts in progress | 3 | €10,994 | €6,641 | -€4,352 | -39.6% |
| Stocks | 30/36 | €10,994 | €6,641 | -€4,352 | -39.6% |
| Amounts receivable within one year | 40/41 | €365 | €1,022 | +€657 | +180.1% |
| Trade receivables | 40 | €365 | €363 | -€2 | -0.5% |
| Other amounts receivable | 41 | - | €659 | +€659 | |
| Cash at bank and in hand | 54/58 | €2,557 | €3,644 | +€1,087 | +42.5% |
| Deferred charges and accrued income | 490/1 | €28 | €108 | +€80 | +288.7% |
| Total equity and liabilities | 10/49 | €291,862 | €266,974 | -€24,888 | -8.5% |
| Equity | 10/15 | €15,189 | €9,498 | -€5,691 | -37.5% |
| Contributions | 10/11 | €27,268 | €27,268 | = | 0.0% |
| Reserves | 13 | €11,290 | €11,290 | = | 0.0% |
| Distributable reserves | 133 | €11,290 | €11,290 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,370 | -€29,060 | -€5,691 | -24.4% |
| Amounts payable | 17/49 | €276,673 | €257,476 | -€19,197 | -6.9% |
| Amounts payable after more than one year | 17 | €225,990 | €206,751 | -€19,239 | -8.5% |
| Financial debts | 170/4 | €225,990 | €206,751 | -€19,239 | -8.5% |
| Amounts payable within one year | 42/48 | €50,683 | €50,725 | +€42 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €18,398 | €19,242 | +€843 | +4.6% |
| Trade debts | 44 | €497 | €7,598 | +€7,101 | +1428.4% |
| Suppliers | 440/4 | €497 | €7,598 | +€7,101 | +1428.4% |
| Taxes, remuneration and social security | 45 | €578 | - | -€578 | |
| Taxes | 450/3 | €578 | - | -€578 | |
| Other amounts payable | 47/48 | €31,210 | €23,886 | -€7,324 | -23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,605 | €22,360 | -€244 | -1.1% |
| Other operating charges | 640/8 | €432 | €4,178 | +€3,746 | +866.6% |
| Gross operating margin | 9900 | €34,653 | €27,066 | -€7,587 | -21.9% |
| Operating profit (loss) | 9901 | €11,616 | €527 | -€11,089 | -95.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €7,155 | €6,219 | -€936 | -13.1% |
| Recurring financial charges | 65 | €7,155 | €6,219 | -€936 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €4,461 | -€5,691 | -€10,152 | |
| Profit (loss) for the period | 9904 | €4,461 | -€5,691 | -€10,152 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,461 | -€5,691 | -€10,152 |
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.