osmoo: 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.
osmoo
Largest movements
- Cash +€15,521
up €15,521 (+50.9%), from €30,464 to €45,985
mainly Net result for the year (+€35,445) and Depreciation (+€18,080)
- Tangible fixed assets +€13,294
up €13,294 (+19.3%), from €69,059 to €82,353
of which Plant, machinery and equipment: +€16,151
- Receivables within one year +€5,990
up €5,990 (+37.0%), from €16,176 to €22,166
of which Trade receivables: +€7,204
- Reserves +€33,779
up €33,779 (+61.0%), from €55,362 to €89,141
- Tax, wage and social debts +€12,054
up €12,054 (+73.8%), from €16,335 to €28,389
- Other debts -€9,969
down €9,969 (-81.3%), from €12,255 to €2,287
- Debts after one year -€9,025
down €9,025 (-26.1%), from €34,575 to €25,550
- Trade debts +€6,469
up €6,469 (+948.8%), from €682 to €7,150
- Depreciation +€12,248
up €12,248 (+210.0%), from €5,832 to €18,080
- Gross operating margin -€11,891
down €11,891 (-14.8%), from €80,456 to €68,566
- Taxes -€3,775
down €3,775 (-24.0%), from €15,724 to €11,949
- Financial charges +€1,446
up €1,446 (+106.3%), from €1,361 to €2,807
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 | €131,787 | €165,542 | +€33,755 | +25.6% |
| Fixed assets | 21/28 | €74,537 | €86,675 | +€12,138 | +16.3% |
| Intangible fixed assets | 21 | €5,479 | €4,323 | -€1,156 | -21.1% |
| Tangible fixed assets | 22/27 | €69,059 | €82,353 | +€13,294 | +19.3% |
| Land and buildings | 22 | - | €6,804 | +€6,804 | |
| Plant, machinery and equipment | 23 | €18,626 | €34,777 | +€16,151 | +86.7% |
| Furniture and vehicles | 24 | €50,432 | €40,771 | -€9,661 | -19.2% |
| Current assets | 29/58 | €57,250 | €78,867 | +€21,617 | +37.8% |
| Amounts receivable within one year | 40/41 | €16,176 | €22,166 | +€5,990 | +37.0% |
| Trade receivables | 40 | €8,745 | €15,949 | +€7,204 | +82.4% |
| Other amounts receivable | 41 | €7,430 | €6,217 | -€1,213 | -16.3% |
| Current investments | 50/53 | €9,998 | €10,059 | +€61 | +0.6% |
| Cash at bank and in hand | 54/58 | €30,464 | €45,985 | +€15,521 | +50.9% |
| Deferred charges and accrued income | 490/1 | €612 | €657 | +€45 | +7.3% |
| Total equity and liabilities | 10/49 | €131,787 | €165,542 | +€33,755 | +25.6% |
| Equity | 10/15 | €59,362 | €93,141 | +€33,779 | +56.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €55,362 | €89,141 | +€33,779 | +61.0% |
| Distributable reserves | 133 | €55,362 | €89,141 | +€33,779 | +61.0% |
| Amounts payable | 17/49 | €72,425 | €72,401 | -€24 | 0.0% |
| Amounts payable after more than one year | 17 | €34,575 | €25,550 | -€9,025 | -26.1% |
| Financial debts | 170/4 | €34,575 | €25,550 | -€9,025 | -26.1% |
| Amounts payable within one year | 42/48 | €37,850 | €46,851 | +€9,001 | +23.8% |
| Current portion of amounts payable after more than one year | 42 | €8,578 | €9,025 | +€447 | +5.2% |
| Trade debts | 44 | €682 | €7,150 | +€6,469 | +948.8% |
| Suppliers | 440/4 | €682 | €7,150 | +€6,469 | +948.8% |
| Taxes, remuneration and social security | 45 | €16,335 | €28,389 | +€12,054 | +73.8% |
| Taxes | 450/3 | €16,335 | €28,389 | +€12,054 | +73.8% |
| Other amounts payable | 47/48 | €12,255 | €2,287 | -€9,969 | -81.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,832 | €18,080 | +€12,248 | +210.0% |
| Other operating charges | 640/8 | €460 | €372 | -€88 | -19.0% |
| Gross operating margin | 9900 | €80,456 | €68,566 | -€11,891 | -14.8% |
| Operating profit (loss) | 9901 | €74,164 | €50,114 | -€24,051 | -32.4% |
| Financial income | 75/76B | €0 | €87 | +€87 | +866600.0% |
| Recurring financial income | 75 | €0 | €87 | +€87 | +866600.0% |
| Financial charges | 65/66B | €1,361 | €2,807 | +€1,446 | +106.3% |
| Recurring financial charges | 65 | €1,361 | €2,807 | +€1,446 | +106.3% |
| Profit (loss) for the period before taxes | 9903 | €72,804 | €47,394 | -€25,410 | -34.9% |
| Income taxes | 67/77 | €15,724 | €11,949 | -€3,775 | -24.0% |
| Profit (loss) for the period | 9904 | €57,080 | €35,445 | -€21,636 | -37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €57,080 | €35,445 | -€21,636 | -37.9% |
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 10 October 2026 via checked.be.