OSMIE: 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.
OSMIE
Largest movements
- Current investments +€80,000
new in 2025: €80,000
- Deferred charges and accrued income +€79,440
up €79,440 (+40.6%), from €195,560 to €275,000
- Cash +€51,316
up €51,316 (+272.7%), from €18,817 to €70,133
mainly Net result for the year (+€306,367) and Accrued charges and deferred income (+€1,800)
- Reserves +€230,000
up €230,000 (+104.5%), from €220,000 to €450,000
of which Distributable reserves: +€450,000
- Debts after one year -€30,847
down €30,847 (-11.0%), from €280,222 to €249,375
- Profit (loss) carried forward +€13,367
up €13,367 (+1756.5%), from €761 to €14,128
- Financial income +€82,011
up €82,011 (+42.1%), from €195,000 to €277,011
- Gross operating margin +€5,336
up €5,336 (+12.1%), from €44,048 to €49,384
- Taxes +€1,578
up €1,578 (+16.7%), from €9,440 to €11,018
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 | €557,240 | €767,717 | +€210,477 | +37.8% |
| Fixed assets | 21/28 | €330,763 | €330,484 | -€279 | -0.1% |
| Tangible fixed assets | 22/27 | €621 | €342 | -€279 | -44.9% |
| Plant, machinery and equipment | 23 | €621 | €342 | -€279 | -44.9% |
| Financial fixed assets | 28 | €330,142 | €330,142 | = | 0.0% |
| Current assets | 29/58 | €226,477 | €437,233 | +€210,756 | +93.1% |
| Amounts receivable within one year | 40/41 | €12,100 | €12,100 | = | 0.0% |
| Trade receivables | 40 | €12,100 | €12,100 | = | 0.0% |
| Current investments | 50/53 | - | €80,000 | +€80,000 | |
| Cash at bank and in hand | 54/58 | €18,817 | €70,133 | +€51,316 | +272.7% |
| Deferred charges and accrued income | 490/1 | €195,560 | €275,000 | +€79,440 | +40.6% |
| Total equity and liabilities | 10/49 | €557,240 | €767,717 | +€210,477 | +37.8% |
| Equity | 10/15 | €222,761 | €466,128 | +€243,367 | +109.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | - | -€2,000 | |
| Issued capital | 100 | €2,000 | - | -€2,000 | |
| Reserves | 13 | €220,000 | €450,000 | +€230,000 | +104.5% |
| Non-distributable reserves | 130/1 | €220,000 | - | -€220,000 | |
| Legal reserve | 130 | €220,000 | - | -€220,000 | |
| Distributable reserves | 133 | - | €450,000 | +€450,000 | |
| Profit (loss) carried forward | 14 | €761 | €14,128 | +€13,367 | +1756.5% |
| Amounts payable | 17/49 | €334,479 | €301,589 | -€32,890 | -9.8% |
| Amounts payable after more than one year | 17 | €280,222 | €249,375 | -€30,847 | -11.0% |
| Financial debts | 170/4 | €280,222 | €249,375 | -€30,847 | -11.0% |
| Amounts payable within one year | 42/48 | €52,457 | €48,614 | -€3,843 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €29,964 | €30,847 | +€883 | +2.9% |
| Trade debts | 44 | €833 | €302 | -€531 | -63.7% |
| Suppliers | 440/4 | €833 | €302 | -€531 | -63.7% |
| Taxes, remuneration and social security | 45 | €21,660 | €17,465 | -€4,195 | -19.4% |
| Taxes | 450/3 | €19,160 | €14,965 | -€4,195 | -21.9% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,800 | €3,600 | +€1,800 | +100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €217 | €279 | +€62 | +28.6% |
| Other operating charges | 640/8 | €101 | - | -€101 | |
| Gross operating margin | 9900 | €44,048 | €49,384 | +€5,336 | +12.1% |
| Operating profit (loss) | 9901 | €43,730 | €49,105 | +€5,375 | +12.3% |
| Financial income | 75/76B | €195,000 | €277,011 | +€82,011 | +42.1% |
| Recurring financial income | 75 | €195,000 | €277,011 | +€82,011 | +42.1% |
| Financial charges | 65/66B | €8,529 | €8,731 | +€202 | +2.4% |
| Recurring financial charges | 65 | €8,529 | €8,731 | +€202 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €230,201 | €317,385 | +€87,184 | +37.9% |
| Income taxes | 67/77 | €9,440 | €11,018 | +€1,578 | +16.7% |
| Profit (loss) for the period | 9904 | €220,761 | €306,367 | +€85,606 | +38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €220,761 | €306,367 | +€85,606 | +38.8% |
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 30 September 2026 via checked.be.