Osman: 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.
Osman
Largest movements
- Deferred charges and accrued income +€326
new in 2025: €326
- Intangible fixed assets -€285
down €285 (-42.3%), from €674 to €389
- Other debts +€5,581
up €5,581 (+22.3%), from €24,992 to €30,573
- Profit (loss) carried forward -€5,386
down €5,386 (-7.2%), from -€74,634 to -€80,020
- Trade debts -€154
down €154 (-20.6%), from €747 to €593
- Gross operating margin -€2,308
down €2,308 (-102.6%), from -€2,250 to -€4,558
- Depreciation +€104
up €104 (+57.3%), from €181 to €285
- Financial charges -€46
down €46 (-100.0%), from €46 to €0
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €674 | €714 | +€41 | +6.0% |
| Fixed assets | 21/28 | €674 | €389 | -€285 | -42.3% |
| Intangible fixed assets | 21 | €674 | €389 | -€285 | -42.3% |
| Current assets | 29/58 | - | €326 | +€326 | |
| Deferred charges and accrued income | 490/1 | - | €326 | +€326 | |
| Total equity and liabilities | 10/49 | €674 | €714 | +€41 | +6.0% |
| Equity | 10/15 | -€25,066 | -€30,452 | -€5,386 | -21.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €30,976 | €30,976 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €30,976 | €30,976 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,634 | -€80,020 | -€5,386 | -7.2% |
| Amounts payable | 17/49 | €25,739 | €31,166 | +€5,427 | +21.1% |
| Amounts payable within one year | 42/48 | €25,739 | €31,166 | +€5,427 | +21.1% |
| Trade debts | 44 | €747 | €593 | -€154 | -20.6% |
| Suppliers | 440/4 | €747 | €593 | -€154 | -20.6% |
| Other amounts payable | 47/48 | €24,992 | €30,573 | +€5,581 | +22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €181 | €285 | +€104 | +57.3% |
| Other operating charges | 640/8 | €578 | €544 | -€34 | -5.9% |
| Gross operating margin | 9900 | -€2,250 | -€4,558 | -€2,308 | -102.6% |
| Operating profit (loss) | 9901 | -€3,008 | -€5,386 | -€2,378 | -79.0% |
| Financial charges | 65/66B | €46 | €0 | -€46 | -100.0% |
| Recurring financial charges | 65 | €46 | €0 | -€46 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,054 | -€5,386 | -€2,332 | -76.4% |
| Profit (loss) for the period | 9904 | -€3,054 | -€5,386 | -€2,332 | -76.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,054 | -€5,386 | -€2,332 | -76.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.