OSNOVA: 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.
OSNOVA
Largest movements
- Receivables within one year +€14,480
up €14,480 (+41.2%), from €35,171 to €49,651
of which Trade receivables: +€10,021
- Tangible fixed assets -€13,000
down €13,000 (-28.6%), from €45,500 to €32,500
- Cash -€12,202
down €12,202 (-79.4%), from €15,362 to €3,160
mainly Receivables within one year (-€14,480) and Debts after one year (-€12,979)
- Debts after one year -€12,979
down €12,979 (-37.2%), from €34,901 to €21,922
- Reserves +€11,370
up €11,370 (+55.1%), from €20,631 to €32,001
- Trade debts -€8,427
down €8,427 (-36.4%), from €23,145 to €14,718
- Tax, wage and social debts -€980
down €980 (-23.7%), from €4,142 to €3,162
of which Taxes: -€980
- Gross operating margin +€15,937
up €15,937 (+103.3%), from €15,424 to €31,361
- Taxes +€3,186
up €3,186 (+264.0%), from €1,207 to €4,393
- Financial charges -€945
down €945 (-28.7%), from €3,291 to €2,347
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 | €96,165 | €85,781 | -€10,384 | -10.8% |
| Fixed assets | 21/28 | €45,500 | €32,500 | -€13,000 | -28.6% |
| Tangible fixed assets | 22/27 | €45,500 | €32,500 | -€13,000 | -28.6% |
| Furniture and vehicles | 24 | €45,500 | €32,500 | -€13,000 | -28.6% |
| Current assets | 29/58 | €50,665 | €53,281 | +€2,616 | +5.2% |
| Amounts receivable within one year | 40/41 | €35,171 | €49,651 | +€14,480 | +41.2% |
| Trade receivables | 40 | €9,046 | €19,067 | +€10,021 | +110.8% |
| Other amounts receivable | 41 | €26,126 | €30,584 | +€4,459 | +17.1% |
| Cash at bank and in hand | 54/58 | €15,362 | €3,160 | -€12,202 | -79.4% |
| Deferred charges and accrued income | 490/1 | €132 | €471 | +€339 | +257.0% |
| Total equity and liabilities | 10/49 | €96,165 | €85,781 | -€10,384 | -10.8% |
| Equity | 10/15 | €21,631 | €33,001 | +€11,370 | +52.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €20,631 | €32,001 | +€11,370 | +55.1% |
| Distributable reserves | 133 | €20,631 | €32,001 | +€11,370 | +55.1% |
| Amounts payable | 17/49 | €74,534 | €52,781 | -€21,753 | -29.2% |
| Amounts payable after more than one year | 17 | €34,901 | €21,922 | -€12,979 | -37.2% |
| Financial debts | 170/4 | €34,901 | €21,922 | -€12,979 | -37.2% |
| Amounts payable within one year | 42/48 | €39,633 | €30,859 | -€8,775 | -22.1% |
| Current portion of amounts payable after more than one year | 42 | €12,347 | €12,979 | +€632 | +5.1% |
| Trade debts | 44 | €23,145 | €14,718 | -€8,427 | -36.4% |
| Suppliers | 440/4 | €23,145 | €14,718 | -€8,427 | -36.4% |
| Taxes, remuneration and social security | 45 | €4,142 | €3,162 | -€980 | -23.7% |
| Taxes | 450/3 | €4,142 | €3,162 | -€980 | -23.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,000 | €13,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,551 | €1,725 | +€174 | +11.2% |
| Gross operating margin | 9900 | €15,424 | €31,361 | +€15,937 | +103.3% |
| Operating profit (loss) | 9901 | €873 | €16,636 | +€15,763 | +1805.5% |
| Financial income | 75/76B | €1,509 | €1,474 | -€35 | -2.3% |
| Recurring financial income | 75 | €1,509 | €1,474 | -€35 | -2.3% |
| Financial charges | 65/66B | €3,291 | €2,347 | -€945 | -28.7% |
| Recurring financial charges | 65 | €3,291 | €2,347 | -€945 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | -€909 | €15,763 | +€16,672 | |
| Income taxes | 67/77 | €1,207 | €4,393 | +€3,186 | +264.0% |
| Profit (loss) for the period | 9904 | -€2,116 | €11,370 | +€13,486 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,116 | €11,370 | +€13,486 |
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 7 October 2026 via checked.be.