OSMOZ: 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.
OSMOZ
Largest movements
- Stocks and contracts -€78,522
no longer reported in 2025 (was €78,522)
- Cash -€23,602
no longer reported in 2025 (was €23,602)
mainly Net result for the year (-€44,365) and Tax, wage and social debts (-€31,245)
- Deferred charges and accrued income +€18,306
up €18,306 (+528.3%), from €3,465 to €21,771
- Intangible fixed assets +€9,296
up €9,296 (+806.3%), from €1,153 to €10,449
- Tangible fixed assets -€4,251
down €4,251 (-11.0%), from €38,740 to €34,489
of which Other tangible fixed assets: -€4,377
- Other debts +€46,134
up €46,134 (+732.7%), from €6,296 to €52,430
- Profit (loss) carried forward -€44,365
down €44,365 (-72.7%), from -€60,987 to -€105,352
- Tax, wage and social debts -€31,245
down €31,245 (-80.3%), from €38,906 to €7,661
of which Taxes: -€17,543
- Trade debts -€23,939
down €23,939 (-78.0%), from €30,677 to €6,738
- Current portion of long-term debt -€11,378
down €11,378 (-61.3%), from €18,556 to €7,178
- Gross operating margin -€52,428
down €52,428 (-78.2%), from €67,009 to €14,581
- Staff costs -€28,079
down €28,079 (-44.3%), from €63,454 to €35,375
- Other operating charges -€3,968
down €3,968 (-81.9%), from €4,848 to €880
- Financial charges +€2,412
up €2,412 (+28.0%), from €8,625 to €11,037
- Depreciation +€2,039
up €2,039 (+21.5%), from €9,466 to €11,505
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 | €152,793 | €72,333 | -€80,459 | -52.7% |
| Fixed assets | 21/28 | €40,098 | €45,143 | +€5,045 | +12.6% |
| Intangible fixed assets | 21 | €1,153 | €10,449 | +€9,296 | +806.3% |
| Tangible fixed assets | 22/27 | €38,740 | €34,489 | -€4,251 | -11.0% |
| Plant, machinery and equipment | 23 | €6,051 | €5,578 | -€473 | -7.8% |
| Furniture and vehicles | 24 | €848 | €1,447 | +€599 | +70.6% |
| Other tangible fixed assets | 26 | €31,841 | €27,464 | -€4,377 | -13.7% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €112,695 | €27,190 | -€85,505 | -75.9% |
| Stocks and contracts in progress | 3 | €78,522 | - | -€78,522 | |
| Stocks | 30/36 | €78,522 | - | -€78,522 | |
| Amounts receivable within one year | 40/41 | €7,106 | €5,419 | -€1,687 | -23.7% |
| Trade receivables | 40 | €7,106 | €4,939 | -€2,168 | -30.5% |
| Other amounts receivable | 41 | - | €480 | +€480 | |
| Cash at bank and in hand | 54/58 | €23,602 | - | -€23,602 | |
| Deferred charges and accrued income | 490/1 | €3,465 | €21,771 | +€18,306 | +528.3% |
| Total equity and liabilities | 10/49 | €152,793 | €72,333 | -€80,459 | -52.7% |
| Equity | 10/15 | -€40,987 | -€85,352 | -€44,365 | -108.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,987 | -€105,352 | -€44,365 | -72.7% |
| Amounts payable | 17/49 | €193,779 | €157,685 | -€36,094 | -18.6% |
| Amounts payable after more than one year | 17 | €81,145 | €74,592 | -€6,553 | -8.1% |
| Financial debts | 170/4 | €81,145 | €74,592 | -€6,553 | -8.1% |
| Amounts payable within one year | 42/48 | €104,527 | €83,023 | -€21,503 | -20.6% |
| Current portion of amounts payable after more than one year | 42 | €18,556 | €7,178 | -€11,378 | -61.3% |
| Financial debts | 43 | €10,091 | €9,017 | -€1,075 | -10.6% |
| Credit institutions | 430/8 | €10,091 | €9,017 | -€1,075 | -10.6% |
| Trade debts | 44 | €30,677 | €6,738 | -€23,939 | -78.0% |
| Suppliers | 440/4 | €30,677 | €6,738 | -€23,939 | -78.0% |
| Taxes, remuneration and social security | 45 | €38,906 | €7,661 | -€31,245 | -80.3% |
| Taxes | 450/3 | €17,693 | €150 | -€17,543 | -99.2% |
| Remuneration and social security | 454/9 | €21,213 | €7,511 | -€13,702 | -64.6% |
| Other amounts payable | 47/48 | €6,296 | €52,430 | +€46,134 | +732.7% |
| Accrued charges and deferred income | 492/3 | €8,107 | €70 | -€8,038 | -99.1% |
| Remuneration, social security and pensions | 62 | €63,454 | €35,375 | -€28,079 | -44.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,466 | €11,505 | +€2,039 | +21.5% |
| Other operating charges | 640/8 | €4,848 | €880 | -€3,968 | -81.9% |
| Gross operating margin | 9900 | €67,009 | €14,581 | -€52,428 | -78.2% |
| Operating profit (loss) | 9901 | -€10,759 | -€33,179 | -€22,419 | -208.4% |
| Financial income | 75/76B | €26 | - | -€26 | |
| Recurring financial income | 75 | €26 | - | -€26 | |
| Financial charges | 65/66B | €8,625 | €11,037 | +€2,412 | +28.0% |
| Recurring financial charges | 65 | €8,625 | €11,037 | +€2,412 | +28.0% |
| Profit (loss) for the period before taxes | 9903 | -€19,358 | -€44,215 | -€24,857 | -128.4% |
| Income taxes | 67/77 | - | €150 | +€150 | |
| Profit (loss) for the period | 9904 | -€19,358 | -€44,365 | -€25,007 | -129.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,358 | -€44,365 | -€25,007 | -129.2% |
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 4 October 2026 via checked.be.