OSLM: 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.
OSLM
Largest movements
- Receivables within one year +€39,702
up €39,702 (+77.2%), from €51,439 to €91,141
of which Trade receivables: +€25,478
- Other debts +€68,000
new in 2025: €68,000
- Profit (loss) carried forward -€42,768
down €42,768 (-99.5%), from €42,970 to €202
- Tax, wage and social debts +€12,310
up €12,310 (+142.2%), from €8,658 to €20,968
- Trade debts +€1,182
up €1,182 (+70.3%), from €1,681 to €2,864
- Gross operating margin +€14,249
up €14,249 (+64.7%), from €22,038 to €36,287
- Taxes +€4,030
up €4,030 (+96.0%), from €4,200 to €8,230
- Other operating charges -€2,079
down €2,079 (-64.6%), from €3,216 to €1,137
- Financial income +€863
up €863 (+178.2%), from €484 to €1,347
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 | €53,310 | €92,150 | +€38,840 | +72.9% |
| Fixed assets | 21/28 | €546 | - | -€546 | |
| Tangible fixed assets | 22/27 | €546 | - | -€546 | |
| Furniture and vehicles | 24 | €546 | - | -€546 | |
| Current assets | 29/58 | €52,764 | €92,150 | +€39,386 | +74.6% |
| Amounts receivable within one year | 40/41 | €51,439 | €91,141 | +€39,702 | +77.2% |
| Trade receivables | 40 | €35,208 | €60,686 | +€25,478 | +72.4% |
| Other amounts receivable | 41 | €16,231 | €30,455 | +€14,224 | +87.6% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €1,324 | €1,009 | -€316 | -23.9% |
| Total equity and liabilities | 10/49 | €53,310 | €92,150 | +€38,840 | +72.9% |
| Equity | 10/15 | €42,971 | €203 | -€42,768 | -99.5% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,970 | €202 | -€42,768 | -99.5% |
| Amounts payable | 17/49 | €10,339 | €91,947 | +€81,608 | +789.3% |
| Amounts payable within one year | 42/48 | €10,339 | €91,947 | +€81,608 | +789.3% |
| Financial debts | 43 | - | €116 | +€116 | |
| Credit institutions | 430/8 | - | €116 | +€116 | |
| Trade debts | 44 | €1,681 | €2,864 | +€1,182 | +70.3% |
| Suppliers | 440/4 | €1,681 | €2,864 | +€1,182 | +70.3% |
| Taxes, remuneration and social security | 45 | €8,658 | €20,968 | +€12,310 | +142.2% |
| Taxes | 450/3 | €8,658 | €20,968 | +€12,310 | +142.2% |
| Other amounts payable | 47/48 | - | €68,000 | +€68,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €546 | €546 | -€0 | 0.0% |
| Other operating charges | 640/8 | €3,216 | €1,137 | -€2,079 | -64.6% |
| Gross operating margin | 9900 | €22,038 | €36,287 | +€14,249 | +64.7% |
| Operating profit (loss) | 9901 | €18,275 | €34,604 | +€16,328 | +89.3% |
| Financial income | 75/76B | €484 | €1,347 | +€863 | +178.2% |
| Recurring financial income | 75 | €484 | €1,347 | +€863 | +178.2% |
| Financial charges | 65/66B | €2,389 | €2,489 | +€100 | +4.2% |
| Recurring financial charges | 65 | €2,389 | €2,489 | +€100 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €16,371 | €33,462 | +€17,091 | +104.4% |
| Income taxes | 67/77 | €4,200 | €8,230 | +€4,030 | +96.0% |
| Profit (loss) for the period | 9904 | €12,171 | €25,232 | +€13,061 | +107.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,171 | €25,232 | +€13,061 | +107.3% |
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 3 October 2026 via checked.be.