OSKO: 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.
OSKO
Largest movements
- Tangible fixed assets +€103,783
up €103,783 (+22.0%), from €472,317 to €576,100
of which Leasing and similar rights: +€93,288
- Cash -€36,553
down €36,553 (-24.5%), from €149,190 to €112,636
mainly Investment in fixed assets (net) (-€175,961) and Contributions, distributions and other (-€85,000)
- Receivables within one year +€19,168
up €19,168 (+21.1%), from €90,683 to €109,851
of which Trade receivables: +€36,026
- Debts after one year +€62,151
up €62,151 (+26.2%), from €237,460 to €299,612
- Other debts +€36,093
new in 2025: €36,093
- Trade debts -€29,988
down €29,988 (-35.4%), from €84,700 to €54,711
- Current portion of long-term debt +€18,585
up €18,585 (+147%), from €12,625 to €31,210
- Gross operating margin +€25,554
up €25,554 (+7.6%), from €334,172 to €359,727
- Depreciation +€23,869
up €23,869 (+47.3%), from €50,477 to €74,346
- Staff costs +€21,645
up €21,645 (+17.1%), from €126,586 to €148,231
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 | €719,265 | €806,646 | +€87,381 | +12.1% |
| Fixed assets | 21/28 | €477,324 | €578,939 | +€101,615 | +21.3% |
| Intangible fixed assets | 21 | €3,007 | €839 | -€2,168 | -72.1% |
| Tangible fixed assets | 22/27 | €472,317 | €576,100 | +€103,783 | +22.0% |
| Land and buildings | 22 | €235,694 | €224,814 | -€10,880 | -4.6% |
| Plant, machinery and equipment | 23 | €102,619 | €122,264 | +€19,646 | +19.1% |
| Furniture and vehicles | 24 | €75,561 | €59,698 | -€15,863 | -21.0% |
| Leasing and similar rights | 25 | - | €93,288 | +€93,288 | |
| Other tangible fixed assets | 26 | €58,443 | €76,035 | +€17,592 | +30.1% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €241,941 | €227,707 | -€14,234 | -5.9% |
| Stocks and contracts in progress | 3 | €500 | €500 | = | 0.0% |
| Stocks | 30/36 | €500 | €500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €90,683 | €109,851 | +€19,168 | +21.1% |
| Trade receivables | 40 | €67,024 | €103,050 | +€36,026 | +53.8% |
| Other amounts receivable | 41 | €23,659 | €6,801 | -€16,858 | -71.3% |
| Cash at bank and in hand | 54/58 | €149,190 | €112,636 | -€36,553 | -24.5% |
| Deferred charges and accrued income | 490/1 | €1,568 | €4,720 | +€3,152 | +201% |
| Total equity and liabilities | 10/49 | €719,265 | €806,646 | +€87,381 | +12.1% |
| Equity | 10/15 | €325,360 | €331,602 | +€6,241 | +1.9% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €295,360 | €301,602 | +€6,241 | +2.1% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €292,360 | €298,602 | +€6,241 | +2.1% |
| Amounts payable | 17/49 | €393,904 | €475,044 | +€81,140 | +20.6% |
| Amounts payable after more than one year | 17 | €237,460 | €299,612 | +€62,151 | +26.2% |
| Financial debts | 170/4 | €237,460 | €299,612 | +€62,151 | +26.2% |
| Amounts payable within one year | 42/48 | €156,444 | €175,432 | +€18,989 | +12.1% |
| Current portion of amounts payable after more than one year | 42 | €12,625 | €31,210 | +€18,585 | +147% |
| Trade debts | 44 | €84,700 | €54,711 | -€29,988 | -35.4% |
| Suppliers | 440/4 | €84,700 | €54,711 | -€29,988 | -35.4% |
| Taxes, remuneration and social security | 45 | €59,119 | €53,418 | -€5,701 | -9.6% |
| Taxes | 450/3 | €46,514 | €42,037 | -€4,478 | -9.6% |
| Remuneration and social security | 454/9 | €12,605 | €11,381 | -€1,224 | -9.7% |
| Other amounts payable | 47/48 | - | €36,093 | +€36,093 | |
| Remuneration, social security and pensions | 62 | €126,586 | €148,231 | +€21,645 | +17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,477 | €74,346 | +€23,869 | +47.3% |
| Other operating charges | 640/8 | €2,673 | €2,960 | +€287 | +10.7% |
| Gross operating margin | 9900 | €334,172 | €359,727 | +€25,554 | +7.6% |
| Operating profit (loss) | 9901 | €154,436 | €134,190 | -€20,246 | -13.1% |
| Financial income | 75/76B | €1,202 | €30 | -€1,172 | -97.5% |
| Recurring financial income | 75 | €1,202 | €30 | -€1,172 | -97.5% |
| Financial charges | 65/66B | €6,843 | €9,779 | +€2,936 | +42.9% |
| Recurring financial charges | 65 | €6,843 | €9,779 | +€2,936 | +42.9% |
| Profit (loss) for the period before taxes | 9903 | €148,795 | €124,441 | -€24,354 | -16.4% |
| Income taxes | 67/77 | €35,023 | €33,199 | -€1,824 | -5.2% |
| Profit (loss) for the period | 9904 | €113,772 | €91,241 | -€22,531 | -19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €113,772 | €91,241 | -€22,531 | -19.8% |
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.