OSMOSIS WEB: 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 WEB
Largest movements
- Cash +€88,612
up €88,612 (+31.8%), from €278,895 to €367,507
mainly Net result for the year (+€74,559) and Receivables within one year (+€7,748)
- Receivables within one year -€7,748
down €7,748 (-64.2%), from €12,073 to €4,325
of which Trade receivables: -€6,900
- Tangible fixed assets -€3,806
down €3,806 (-39.8%), from €9,561 to €5,755
of which Plant, machinery and equipment: -€1,949
- Reserves +€74,559
up €74,559 (+26.2%), from €284,899 to €359,457
- Taxes +€49,970
up €49,970, from -€21,034 to €28,936
- Gross operating margin +€39,517
up €39,517 (+57.9%), from €68,220 to €107,737
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 | €300,529 | €377,587 | +€77,058 | +25.6% |
| Fixed assets | 21/28 | €9,561 | €5,755 | -€3,806 | -39.8% |
| Tangible fixed assets | 22/27 | €9,561 | €5,755 | -€3,806 | -39.8% |
| Plant, machinery and equipment | 23 | €5,847 | €3,898 | -€1,949 | -33.3% |
| Furniture and vehicles | 24 | €3,714 | €1,857 | -€1,857 | -50.0% |
| Current assets | 29/58 | €290,968 | €371,832 | +€80,864 | +27.8% |
| Amounts receivable within one year | 40/41 | €12,073 | €4,325 | -€7,748 | -64.2% |
| Trade receivables | 40 | €6,900 | €0 | -€6,900 | -100% |
| Other amounts receivable | 41 | €5,173 | €4,325 | -€848 | -16.4% |
| Cash at bank and in hand | 54/58 | €278,895 | €367,507 | +€88,612 | +31.8% |
| Total equity and liabilities | 10/49 | €300,529 | €377,587 | +€77,058 | +25.6% |
| Equity | 10/15 | €294,899 | €369,457 | +€74,559 | +25.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €284,899 | €359,457 | +€74,559 | +26.2% |
| Distributable reserves | 133 | €284,899 | €359,457 | +€74,559 | +26.2% |
| Amounts payable | 17/49 | €5,630 | €8,130 | +€2,499 | +44.4% |
| Amounts payable within one year | 42/48 | €5,630 | €8,130 | +€2,499 | +44.4% |
| Trade debts | 44 | €2,041 | €4,540 | +€2,499 | +122% |
| Suppliers | 440/4 | €2,041 | €4,540 | +€2,499 | +122% |
| Other amounts payable | 47/48 | €3,589 | €3,589 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,806 | €3,806 | = | 0.0% |
| Other operating charges | 640/8 | €780 | €400 | -€381 | -48.8% |
| Gross operating margin | 9900 | €68,220 | €107,737 | +€39,517 | +57.9% |
| Operating profit (loss) | 9901 | €63,633 | €103,531 | +€39,898 | +62.7% |
| Financial charges | 65/66B | €44 | €37 | -€6 | -14.5% |
| Recurring financial charges | 65 | €44 | €37 | -€6 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €63,590 | €103,494 | +€39,904 | +62.8% |
| Income taxes | 67/77 | -€21,034 | €28,936 | +€49,970 | |
| Profit (loss) for the period | 9904 | €84,624 | €74,559 | -€10,065 | -11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €84,624 | €74,559 | -€10,065 | -11.9% |
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 15 October 2026 via checked.be.