OsmosIT: 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.
OsmosIT
Largest movements
- Current investments +€47,171
up €47,171 (+52.5%), from €89,833 to €137,003
- Receivables within one year -€17,107
down €17,107 (-43.3%), from €39,542 to €22,436
of which Other amounts receivable: -€11,824
- Cash -€9,304
down €9,304 (-30.7%), from €30,330 to €21,026
mainly Current investments (-€47,171) and Contributions, distributions and other (-€8,983)
- Deferred charges and accrued income +€2,333
up €2,333 (+87.0%), from €2,681 to €5,014
- Reserves +€19,172
up €19,172 (+28.1%), from €68,188 to €87,360
- Other debts +€8,703
up €8,703 (+1447.4%), from €601 to €9,304
- Trade debts -€6,243
down €6,243 (-83.1%), from €7,509 to €1,267
- Tax, wage and social debts -€2,040
down €2,040 (-24.6%), from €8,294 to €6,254
of which Taxes: -€2,040
- Financial charges +€29,268
up €29,268 (+697.1%), from €4,199 to €33,467
- Provisions -€28,118
down €28,118 (-96.8%), from €29,050 to €932
- Taxes -€8,739
down €8,739 (-35.0%), from €24,978 to €16,239
- Financial income -€6,805
down €6,805 (-80.4%), from €8,465 to €1,659
- Depreciation +€969
up €969 (+49.2%), from €1,969 to €2,939
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 | €167,821 | €190,645 | +€22,824 | +13.6% |
| Fixed assets | 21/28 | €5,436 | €5,166 | -€269 | -5.0% |
| Tangible fixed assets | 22/27 | €5,436 | €5,166 | -€269 | -5.0% |
| Furniture and vehicles | 24 | €4,108 | €4,006 | -€102 | -2.5% |
| Other tangible fixed assets | 26 | €1,327 | €1,160 | -€167 | -12.6% |
| Current assets | 29/58 | €162,385 | €185,479 | +€23,093 | +14.2% |
| Amounts receivable within one year | 40/41 | €39,542 | €22,436 | -€17,107 | -43.3% |
| Trade receivables | 40 | €19,149 | €13,867 | -€5,283 | -27.6% |
| Other amounts receivable | 41 | €20,393 | €8,569 | -€11,824 | -58.0% |
| Current investments | 50/53 | €89,833 | €137,003 | +€47,171 | +52.5% |
| Cash at bank and in hand | 54/58 | €30,330 | €21,026 | -€9,304 | -30.7% |
| Deferred charges and accrued income | 490/1 | €2,681 | €5,014 | +€2,333 | +87.0% |
| Total equity and liabilities | 10/49 | €167,821 | €190,645 | +€22,824 | +13.6% |
| Equity | 10/15 | €122,367 | €142,324 | +€19,957 | +16.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €68,188 | €87,360 | +€19,172 | +28.1% |
| Distributable reserves | 133 | €68,188 | €87,360 | +€19,172 | +28.1% |
| Profit (loss) carried forward | 14 | €41,780 | €42,564 | +€784 | +1.9% |
| Provisions and deferred taxes | 16 | €29,050 | €29,981 | +€932 | +3.2% |
| Provisions for liabilities and charges | 160/5 | €29,050 | €29,981 | +€932 | +3.2% |
| Other liabilities and charges | 164/5 | €29,050 | €29,981 | +€932 | +3.2% |
| Amounts payable | 17/49 | €16,404 | €18,340 | +€1,935 | +11.8% |
| Amounts payable within one year | 42/48 | €16,404 | €18,340 | +€1,935 | +11.8% |
| Current portion of amounts payable after more than one year | 42 | - | €1,270 | +€1,270 | |
| Financial debts | 43 | - | €245 | +€245 | |
| Credit institutions | 430/8 | - | €245 | +€245 | |
| Trade debts | 44 | €7,509 | €1,267 | -€6,243 | -83.1% |
| Suppliers | 440/4 | €7,509 | €1,267 | -€6,243 | -83.1% |
| Taxes, remuneration and social security | 45 | €8,294 | €6,254 | -€2,040 | -24.6% |
| Taxes | 450/3 | €7,194 | €5,154 | -€2,040 | -28.4% |
| Remuneration and social security | 454/9 | €1,100 | €1,100 | = | 0.0% |
| Other amounts payable | 47/48 | €601 | €9,304 | +€8,703 | +1447.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,969 | €2,939 | +€969 | +49.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €29,050 | €932 | -€28,118 | -96.8% |
| Other operating charges | 640/8 | €566 | €1,349 | +€783 | +138.4% |
| Non-recurring operating charges | 66A | - | €406 | +€406 | |
| Gross operating margin | 9900 | €82,207 | €82,612 | +€405 | +0.5% |
| Operating profit (loss) | 9901 | €50,621 | €76,987 | +€26,365 | +52.1% |
| Financial income | 75/76B | €8,465 | €1,659 | -€6,805 | -80.4% |
| Recurring financial income | 75 | €8,465 | €1,659 | -€6,805 | -80.4% |
| Financial charges | 65/66B | €4,199 | €33,467 | +€29,268 | +697.1% |
| Recurring financial charges | 65 | €4,199 | €33,467 | +€29,268 | +697.1% |
| Profit (loss) for the period before taxes | 9903 | €54,887 | €45,179 | -€9,708 | -17.7% |
| Income taxes | 67/77 | €24,978 | €16,239 | -€8,739 | -35.0% |
| Profit (loss) for the period | 9904 | €29,909 | €28,940 | -€969 | -3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,909 | €28,940 | -€969 | -3.2% |
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 9 October 2026 via checked.be.