OsmoConsult: 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.
OsmoConsult
Largest movements
- Tangible fixed assets +€19,209
up €19,209 (+1095.8%), from €1,753 to €20,962
- Cash +€14,909
up €14,909 (+34.3%), from €43,493 to €58,402
mainly Net result for the year (+€38,757) and Trade debts (+€14,221)
- Receivables within one year +€13,368
up €13,368 (+64.3%), from €20,776 to €34,144
- Deferred charges and accrued income +€1,528
new in 2025: €1,528
- Profit (loss) carried forward +€34,757
up €34,757 (+104.1%), from €33,388 to €68,144
- Trade debts +€14,221
up €14,221 (+1099.4%), from €1,293 to €15,514
- Other debts +€4,351
up €4,351 (+47.8%), from €9,096 to €13,447
- Tax, wage and social debts -€3,090
down €3,090 (-16.2%), from €19,070 to €15,980
of which Taxes: -€2,650
- Taxes -€3,018
down €3,018 (-22.7%), from €13,280 to €10,262
- Depreciation +€2,245
up €2,245 (+474.1%), from €473 to €2,718
- Gross operating margin +€899
up €899 (+1.7%), from €52,376 to €53,275
- Other operating charges +€602
up €602 (+64.4%), from €936 to €1,539
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 | €66,022 | €116,086 | +€50,063 | +75.8% |
| Fixed assets | 21/28 | €1,753 | €22,012 | +€20,259 | +1155.7% |
| Tangible fixed assets | 22/27 | €1,753 | €20,962 | +€19,209 | +1095.8% |
| Furniture and vehicles | 24 | €1,753 | €20,962 | +€19,209 | +1095.8% |
| Financial fixed assets | 28 | - | €1,050 | +€1,050 | |
| Current assets | 29/58 | €64,269 | €94,074 | +€29,805 | +46.4% |
| Amounts receivable within one year | 40/41 | €20,776 | €34,144 | +€13,368 | +64.3% |
| Trade receivables | 40 | €20,776 | €34,144 | +€13,368 | +64.3% |
| Cash at bank and in hand | 54/58 | €43,493 | €58,402 | +€14,909 | +34.3% |
| Deferred charges and accrued income | 490/1 | - | €1,528 | +€1,528 | |
| Total equity and liabilities | 10/49 | €66,022 | €116,086 | +€50,063 | +75.8% |
| Equity | 10/15 | €36,388 | €71,144 | +€34,757 | +95.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,388 | €68,144 | +€34,757 | +104.1% |
| Amounts payable | 17/49 | €29,635 | €44,941 | +€15,307 | +51.7% |
| Amounts payable within one year | 42/48 | €29,460 | €44,941 | +€15,482 | +52.6% |
| Trade debts | 44 | €1,293 | €15,514 | +€14,221 | +1099.4% |
| Suppliers | 440/4 | €1,293 | €15,514 | +€14,221 | +1099.4% |
| Taxes, remuneration and social security | 45 | €19,070 | €15,980 | -€3,090 | -16.2% |
| Taxes | 450/3 | €18,630 | €15,980 | -€2,650 | -14.2% |
| Remuneration and social security | 454/9 | €440 | - | -€440 | |
| Other amounts payable | 47/48 | €9,096 | €13,447 | +€4,351 | +47.8% |
| Accrued charges and deferred income | 492/3 | €175 | - | -€175 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €473 | €2,718 | +€2,245 | +474.1% |
| Other operating charges | 640/8 | €936 | €1,539 | +€602 | +64.4% |
| Gross operating margin | 9900 | €52,376 | €53,275 | +€899 | +1.7% |
| Operating profit (loss) | 9901 | €50,967 | €49,018 | -€1,949 | -3.8% |
| Financial income | 75/76B | €1 | €1 | -€0 | -14.2% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -14.2% |
| Financial charges | 65/66B | - | €1 | +€1 | |
| Recurring financial charges | 65 | - | €1 | +€1 | |
| Profit (loss) for the period before taxes | 9903 | €50,968 | €49,018 | -€1,949 | -3.8% |
| Income taxes | 67/77 | €13,280 | €10,262 | -€3,018 | -22.7% |
| Profit (loss) for the period | 9904 | €37,688 | €38,757 | +€1,069 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €37,688 | €38,757 | +€1,069 | +2.8% |
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 6 October 2026 via checked.be.