osmosis: 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.
osmosis
Largest movements
- Receivables after one year +€16,191
up €16,191 (+3.5%), from €462,600 to €478,791
- Cash -€8,776
down €8,776 (-45.6%), from €19,252 to €10,477
mainly Receivables after one year (-€16,191) and Trade debts (-€533)
- Profit (loss) carried forward +€7,549
up €7,549 (+2.3%), from €326,591 to €334,140
- Taxes +€900
up €900 (+55.6%), from €1,617 to €2,516
- Financial income +€546
up €546 (+3.5%), from €15,645 to €16,191
- Other operating charges -€325
down €325 (-37.2%), from €873 to €549
- Gross operating margin +€268
up €268 (+4.7%), from -€5,696 to -€5,427
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 | €633,893 | €640,925 | +€7,032 | +1.1% |
| Fixed assets | 21/28 | €139,503 | €139,503 | = | 0.0% |
| Financial fixed assets | 28 | €139,503 | €139,503 | = | 0.0% |
| Current assets | 29/58 | €494,390 | €501,422 | +€7,032 | +1.4% |
| Amounts receivable after more than one year | 29 | €462,600 | €478,791 | +€16,191 | +3.5% |
| Other amounts receivable | 291 | €462,600 | €478,791 | +€16,191 | +3.5% |
| Amounts receivable within one year | 40/41 | €12,538 | €12,154 | -€383 | -3.1% |
| Trade receivables | 40 | €12,124 | €12,124 | = | 0.0% |
| Other amounts receivable | 41 | €413 | €30 | -€383 | -92.7% |
| Cash at bank and in hand | 54/58 | €19,252 | €10,477 | -€8,776 | -45.6% |
| Total equity and liabilities | 10/49 | €633,893 | €640,925 | +€7,032 | +1.1% |
| Equity | 10/15 | €632,956 | €640,505 | +€7,549 | +1.2% |
| Contributions | 10/11 | €298,344 | €298,344 | = | 0.0% |
| Capital | 10 | €80,201 | €80,201 | = | 0.0% |
| Issued capital | 100 | €80,201 | €80,201 | = | 0.0% |
| Contributions outside capital | 11 | €218,143 | €218,143 | = | 0.0% |
| Share premium | 1100/10 | €218,143 | €218,143 | = | 0.0% |
| Reserves | 13 | €8,020 | €8,020 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,020 | €8,020 | = | 0.0% |
| Legal reserve | 130 | €8,020 | €8,020 | = | 0.0% |
| Profit (loss) carried forward | 14 | €326,591 | €334,140 | +€7,549 | +2.3% |
| Amounts payable | 17/49 | €937 | €421 | -€517 | -55.1% |
| Amounts payable within one year | 42/48 | €937 | €421 | -€517 | -55.1% |
| Trade debts | 44 | €937 | €404 | -€533 | -56.9% |
| Suppliers | 440/4 | €937 | €404 | -€533 | -56.9% |
| Taxes, remuneration and social security | 45 | €0 | €16 | +€16 | |
| Taxes | 450/3 | €0 | €16 | +€16 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Other operating charges | 640/8 | €873 | €549 | -€325 | -37.2% |
| Gross operating margin | 9900 | -€5,696 | -€5,427 | +€268 | +4.7% |
| Operating profit (loss) | 9901 | -€6,569 | -€5,976 | +€593 | +9.0% |
| Financial income | 75/76B | €15,645 | €16,191 | +€546 | +3.5% |
| Recurring financial income | 75 | €15,645 | €16,191 | +€546 | +3.5% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €8,941 | €10,065 | +€1,124 | +12.6% |
| Income taxes | 67/77 | €1,617 | €2,516 | +€900 | +55.6% |
| Profit (loss) for the period | 9904 | €7,324 | €7,549 | +€224 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,324 | €7,549 | +€224 | +3.1% |
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 11 October 2026 via checked.be.