OSMIUM 76 PROJECTS: 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.
OSMIUM 76 PROJECTS
Largest movements
- Stocks and contracts -€220,656
down €220,656 (-32.0%), from €690,218 to €469,563
of which Stocks: -€227,617
- Cash -€67,660
down €67,660 (-11.9%), from €569,767 to €502,107
mainly Other debts (-€158,418) and Net result for the year (-€52,574)
- Receivables within one year +€37,459
up €37,459 (+614%), from €6,096 to €43,555
of which Trade receivables: +€35,307
- Other debts -€158,418
down €158,418 (-12.3%), from €1.3m to €1.1m
- Profit (loss) carried forward -€52,574
down €52,574 (-57.7%), from -€91,086 to -€143,660
- Trade debts -€44,446
down €44,446 (-80.9%), from €54,943 to €10,497
- Gross operating margin +€207,976
up €207,976 (+97.8%), from -€212,724 to -€4,747
- Financial charges +€7,713
up €7,713 (+17.1%), from €45,105 to €52,818
- Financial income +€3,290
up €3,290 (+111%), from €2,976 to €6,266
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.
Derived cash bridge
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 | €1,275,480 | €1,023,337 | -€252,143 | -19.8% |
| Current assets | 29/58 | €1,275,480 | €1,023,337 | -€252,143 | -19.8% |
| Stocks and contracts in progress | 3 | €690,218 | €469,563 | -€220,656 | -32.0% |
| Stocks | 30/36 | €227,617 | €0 | -€227,617 | -100% |
| Contracts in progress | 37 | €462,601 | €469,563 | +€6,961 | +1.5% |
| Amounts receivable within one year | 40/41 | €6,096 | €43,555 | +€37,459 | +614% |
| Trade receivables | 40 | €0 | €35,307 | +€35,307 | |
| Other amounts receivable | 41 | €6,096 | €8,248 | +€2,152 | +35.3% |
| Cash at bank and in hand | 54/58 | €569,767 | €502,107 | -€67,660 | -11.9% |
| Deferred charges and accrued income | 490/1 | €9,399 | €8,113 | -€1,286 | -13.7% |
| Total equity and liabilities | 10/49 | €1,275,480 | €1,023,337 | -€252,143 | -19.8% |
| Equity | 10/15 | -€72,536 | -€125,110 | -€52,574 | -72.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€91,086 | -€143,660 | -€52,574 | -57.7% |
| Amounts payable | 17/49 | €1,348,016 | €1,148,447 | -€199,569 | -14.8% |
| Amounts payable within one year | 42/48 | €1,348,016 | €1,148,447 | -€199,569 | -14.8% |
| Trade debts | 44 | €54,943 | €10,497 | -€44,446 | -80.9% |
| Suppliers | 440/4 | €54,943 | €10,497 | -€44,446 | -80.9% |
| Taxes, remuneration and social security | 45 | €636 | €3,931 | +€3,296 | +518% |
| Taxes | 450/3 | €636 | €3,931 | +€3,296 | +518% |
| Other amounts payable | 47/48 | €1,292,437 | €1,134,019 | -€158,418 | -12.3% |
| Other operating charges | 640/8 | €1,218 | €1,274 | +€57 | +4.7% |
| Gross operating margin | 9900 | -€212,724 | -€4,747 | +€207,976 | +97.8% |
| Operating profit (loss) | 9901 | -€213,941 | -€6,022 | +€207,919 | +97.2% |
| Financial income | 75/76B | €2,976 | €6,266 | +€3,290 | +111% |
| Recurring financial income | 75 | €2,976 | €6,266 | +€3,290 | +111% |
| Financial charges | 65/66B | €45,105 | €52,818 | +€7,713 | +17.1% |
| Recurring financial charges | 65 | €45,105 | €52,818 | +€7,713 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | -€256,070 | -€52,574 | +€203,496 | +79.5% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€256,070 | -€52,574 | +€203,496 | +79.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€256,070 | -€52,574 | +€203,496 | +79.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.