OSMOSIS AUDIO-VISUAL: 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 AUDIO-VISUAL
Largest movements
- Receivables within one year -€87,703
down €87,703 (-42.1%), from €208,511 to €120,808
of which Trade receivables: -€74,004
- Cash +€19,808
up €19,808 (+225%), from €8,800 to €28,607
mainly Receivables within one year (+€87,703) and Depreciation (+€5,167)
- Tangible fixed assets -€5,167
down €5,167 (-63.3%), from €8,161 to €2,994
- Trade debts -€43,209
down €43,209 (-88.6%), from €48,743 to €5,534
- Profit (loss) carried forward -€23,303
down €23,303 (-31.5%), from €74,061 to €50,757
- Tax, wage and social debts -€6,275
down €6,275 (-47.7%), from €13,141 to €6,867
- Gross operating margin +€1,598
up €1,598 (+6.5%), from -€24,718 to -€23,120
- Financial income -€1,076
down €1,076 (-14.9%), from €7,245 to €6,169
- Other operating charges +€799
new in 2025: €799
- Depreciation -€748
down €748 (-12.6%), from €5,915 to €5,167
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 | €227,945 | €155,158 | -€72,787 | -31.9% |
| Fixed assets | 21/28 | €10,634 | €5,468 | -€5,167 | -48.6% |
| Tangible fixed assets | 22/27 | €8,161 | €2,994 | -€5,167 | -63.3% |
| Furniture and vehicles | 24 | €8,161 | €2,994 | -€5,167 | -63.3% |
| Financial fixed assets | 28 | €2,474 | €2,474 | = | 0.0% |
| Current assets | 29/58 | €217,310 | €149,690 | -€67,620 | -31.1% |
| Amounts receivable within one year | 40/41 | €208,511 | €120,808 | -€87,703 | -42.1% |
| Trade receivables | 40 | €87,897 | €13,893 | -€74,004 | -84.2% |
| Other amounts receivable | 41 | €120,614 | €106,915 | -€13,699 | -11.4% |
| Cash at bank and in hand | 54/58 | €8,800 | €28,607 | +€19,808 | +225% |
| Deferred charges and accrued income | 490/1 | - | €275 | +€275 | |
| Total equity and liabilities | 10/49 | €227,945 | €155,158 | -€72,787 | -31.9% |
| Equity | 10/15 | €166,061 | €142,757 | -€23,303 | -14.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €72,000 | €72,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €45,000 | €45,000 | = | 0.0% |
| Distributable reserves | 133 | €27,000 | €27,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,061 | €50,757 | -€23,303 | -31.5% |
| Amounts payable | 17/49 | €61,884 | €12,400 | -€49,484 | -80.0% |
| Amounts payable within one year | 42/48 | €61,884 | €12,400 | -€49,484 | -80.0% |
| Trade debts | 44 | €48,743 | €5,534 | -€43,209 | -88.6% |
| Suppliers | 440/4 | €48,743 | €5,534 | -€43,209 | -88.6% |
| Taxes, remuneration and social security | 45 | €13,141 | €6,867 | -€6,275 | -47.7% |
| Taxes | 450/3 | €13,141 | €6,867 | -€6,275 | -47.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,915 | €5,167 | -€748 | -12.6% |
| Other operating charges | 640/8 | - | €799 | +€799 | |
| Gross operating margin | 9900 | -€24,718 | -€23,120 | +€1,598 | +6.5% |
| Operating profit (loss) | 9901 | -€30,633 | -€29,086 | +€1,548 | +5.1% |
| Financial income | 75/76B | €7,245 | €6,169 | -€1,076 | -14.9% |
| Recurring financial income | 75 | €7,245 | €6,169 | -€1,076 | -14.9% |
| Financial charges | 65/66B | €128 | €236 | +€109 | +85.3% |
| Recurring financial charges | 65 | €128 | €236 | +€109 | +85.3% |
| Profit (loss) for the period before taxes | 9903 | -€23,516 | -€23,153 | +€363 | +1.5% |
| Income taxes | 67/77 | -€70 | €150 | +€220 | |
| Profit (loss) for the period | 9904 | -€23,446 | -€23,303 | +€143 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,446 | -€23,303 | +€143 | +0.6% |
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 31 October 2026 via checked.be.