OSMAN AM: 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 AM
Largest movements
- Cash +€10,304
up €10,304 (+764%), from €1,348 to €11,652
mainly Other debts (+€17,666) and Trade debts (+€2,403)
- Stocks and contracts +€5,790
up €5,790 (+52.9%), from €10,950 to €16,740
- Receivables within one year +€2,436
up €2,436 (+25.6%), from €9,511 to €11,947
of which Trade receivables: +€1,523
- Tangible fixed assets -€1,013
down €1,013 (-33.9%), from €2,985 to €1,972
- Other debts +€17,666
up €17,666 (+158%), from €11,168 to €28,833
- Profit (loss) carried forward -€2,552
down €2,552 (-60.4%), from -€4,222 to -€6,773
- Trade debts +€2,403
up €2,403 (+321%), from €748 to €3,151
- Gross operating margin +€2,626
up €2,626 (+93.4%), from -€2,811 to -€185
- Other operating charges +€961
up €961 (+312%), from €308 to €1,269
- Depreciation -€53
down €53 (-4.9%), from €1,065 to €1,013
- Financial charges +€51
up €51 (+136%), from €37 to €88
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,694 | €45,211 | +€17,517 | +63.3% |
| Fixed assets | 21/28 | €5,885 | €4,872 | -€1,013 | -17.2% |
| Tangible fixed assets | 22/27 | €2,985 | €1,972 | -€1,013 | -33.9% |
| Plant, machinery and equipment | 23 | €2,985 | €1,972 | -€1,013 | -33.9% |
| Financial fixed assets | 28 | €2,900 | €2,900 | = | 0.0% |
| Current assets | 29/58 | €21,809 | €40,338 | +€18,529 | +85.0% |
| Stocks and contracts in progress | 3 | €10,950 | €16,740 | +€5,790 | +52.9% |
| Stocks | 30/36 | €10,950 | €16,740 | +€5,790 | +52.9% |
| Amounts receivable within one year | 40/41 | €9,511 | €11,947 | +€2,436 | +25.6% |
| Trade receivables | 40 | €7,311 | €8,833 | +€1,523 | +20.8% |
| Other amounts receivable | 41 | €2,200 | €3,113 | +€913 | +41.5% |
| Cash at bank and in hand | 54/58 | €1,348 | €11,652 | +€10,304 | +764% |
| Total equity and liabilities | 10/49 | €27,694 | €45,211 | +€17,517 | +63.3% |
| Equity | 10/15 | €15,778 | €13,227 | -€2,552 | -16.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,222 | -€6,773 | -€2,552 | -60.4% |
| Amounts payable | 17/49 | €11,915 | €31,984 | +€20,069 | +168% |
| Amounts payable within one year | 42/48 | €11,915 | €31,984 | +€20,069 | +168% |
| Trade debts | 44 | €748 | €3,151 | +€2,403 | +321% |
| Suppliers | 440/4 | €748 | €3,151 | +€2,403 | +321% |
| Other amounts payable | 47/48 | €11,168 | €28,833 | +€17,666 | +158% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,065 | €1,013 | -€53 | -4.9% |
| Other operating charges | 640/8 | €308 | €1,269 | +€961 | +312% |
| Gross operating margin | 9900 | -€2,811 | -€185 | +€2,626 | +93.4% |
| Operating profit (loss) | 9901 | -€4,184 | -€2,467 | +€1,718 | +41.1% |
| Financial income | 75/76B | €0 | €3 | +€3 | +6,260% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +6,260% |
| Financial charges | 65/66B | €37 | €88 | +€51 | +136% |
| Recurring financial charges | 65 | €37 | €88 | +€51 | +136% |
| Profit (loss) for the period before taxes | 9903 | -€4,222 | -€2,552 | +€1,670 | +39.6% |
| Profit (loss) for the period | 9904 | -€4,222 | -€2,552 | +€1,670 | +39.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,222 | -€2,552 | +€1,670 | +39.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.