Osmium: 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.
Osmium
Largest movements
- Receivables within one year +€36,234
up €36,234 (+7543.4%), from €480 to €36,714
of which Trade receivables: +€34,606
- Cash -€13,329
down €13,329 (-6.9%), from €194,549 to €181,219
mainly Contributions, distributions and other (-€212,451) and Receivables within one year (-€36,234)
- Tangible fixed assets -€12,981
down €12,981 (-31.9%), from €40,648 to €27,667
- Other debts +€212,325
up €212,325 (+12815.7%), from €1,657 to €213,981
- Reserves -€176,412
no longer reported in 2025 (was €176,412)
- Tax, wage and social debts -€12,739
down €12,739 (-43.7%), from €29,177 to €16,438
- Debts after one year -€10,802
no longer reported in 2025 (was €10,802)
- Gross operating margin -€190,499
down €190,499 (-75.6%), from €251,859 to €61,360
- Financial charges -€176,362
down €176,362 (-99.7%), from €176,938 to €576
of which Non-recurring financial charges: -€176,000
- Taxes -€37,196
down €37,196 (-76.6%), from €48,580 to €11,384
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 | €235,677 | €247,399 | +€11,722 | +5.0% |
| Fixed assets | 21/28 | €40,648 | €27,667 | -€12,981 | -31.9% |
| Tangible fixed assets | 22/27 | €40,648 | €27,667 | -€12,981 | -31.9% |
| Furniture and vehicles | 24 | €40,648 | €27,667 | -€12,981 | -31.9% |
| Current assets | 29/58 | €195,029 | €219,732 | +€24,703 | +12.7% |
| Amounts receivable within one year | 40/41 | €480 | €36,714 | +€36,234 | +7543.4% |
| Trade receivables | 40 | - | €34,606 | +€34,606 | |
| Other amounts receivable | 41 | €480 | €2,108 | +€1,628 | +338.9% |
| Cash at bank and in hand | 54/58 | €194,549 | €181,219 | -€13,329 | -6.9% |
| Deferred charges and accrued income | 490/1 | - | €1,799 | +€1,799 | |
| Total equity and liabilities | 10/49 | €235,677 | €247,399 | +€11,722 | +5.0% |
| Equity | 10/15 | €181,212 | €4,800 | -€176,412 | -97.4% |
| Contributions | 10/11 | €4,800 | €4,800 | = | 0.0% |
| Reserves | 13 | €176,412 | - | -€176,412 | |
| Distributable reserves | 133 | €176,412 | - | -€176,412 | |
| Amounts payable | 17/49 | €54,465 | €242,599 | +€188,135 | +345.4% |
| Amounts payable after more than one year | 17 | €10,802 | - | -€10,802 | |
| Financial debts | 170/4 | €10,802 | - | -€10,802 | |
| Amounts payable within one year | 42/48 | €43,663 | €242,599 | +€198,936 | +455.6% |
| Current portion of amounts payable after more than one year | 42 | €11,445 | €10,802 | -€643 | -5.6% |
| Trade debts | 44 | €1,384 | €1,378 | -€6 | -0.4% |
| Suppliers | 440/4 | €1,384 | €1,378 | -€6 | -0.4% |
| Taxes, remuneration and social security | 45 | €29,177 | €16,438 | -€12,739 | -43.7% |
| Taxes | 450/3 | €29,177 | €16,438 | -€12,739 | -43.7% |
| Other amounts payable | 47/48 | €1,657 | €213,981 | +€212,325 | +12815.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,432 | €12,981 | +€549 | +4.4% |
| Other operating charges | 640/8 | €141 | €544 | +€403 | +287.1% |
| Gross operating margin | 9900 | €251,859 | €61,360 | -€190,499 | -75.6% |
| Operating profit (loss) | 9901 | €239,286 | €47,835 | -€191,451 | -80.0% |
| Financial income | 75/76B | €14 | €164 | +€150 | +1062.4% |
| Recurring financial income | 75 | €14 | €164 | +€150 | +1062.4% |
| Financial charges | 65/66B | €176,938 | €576 | -€176,362 | -99.7% |
| Recurring financial charges | 65 | €938 | €576 | -€362 | -38.5% |
| Non-recurring financial charges | 66B | €176,000 | - | -€176,000 | |
| Profit (loss) for the period before taxes | 9903 | €62,362 | €47,422 | -€14,940 | -24.0% |
| Income taxes | 67/77 | €48,580 | €11,384 | -€37,196 | -76.6% |
| Profit (loss) for the period | 9904 | €13,782 | €36,039 | +€22,256 | +161.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,782 | €36,039 | +€22,256 | +161.5% |
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 7 October 2026 via checked.be.