OSO MANAGEMENT & CREATION: what changed
OSO MANAGEMENT & CREATION
Largest movements
- Cash +€7,873
up €7,873 (+1,148%), from €686 to €8,559
mainly Advances received (+€9,995) and Net result for the year (+€3,983)
- Tangible fixed assets +€3,895
up €3,895 (+57.4%), from €6,779 to €10,674
of which Furniture and vehicles: +€2,580
- Receivables within one year -€1,612
down €1,612 (-6.9%), from €23,213 to €21,601
of which Trade receivables: -€1,976
- Intangible fixed assets -€667
down €667 (-28.9%), from €2,310 to €1,643
- Advances received +€9,995
new in 2025: €9,995
- Profit (loss) carried forward +€3,983
up €3,983 (+14.2%), from €27,972 to €31,955
- Trade debts -€2,541
no longer reported in 2025 (was €2,541)
- Tax, wage and social debts -€1,993
down €1,993 (-16.7%), from €11,922 to €9,928
of which Remuneration and social security: -€6,469
- Gross operating margin -€28,947
down €28,947 (-83.2%), from €34,775 to €5,828
- Other operating charges -€11,658
down €11,658 (-56.1%), from €20,785 to €9,127
- Financial income +€10,875
new in 2025: €10,875
- Taxes -€4,335
down €4,335, from €3,679 to -€656
- Depreciation -€563
down €563 (-13.7%), from €4,101 to €3,538
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,434 | €59,923 | +€9,489 | +18.8% |
| Fixed assets | 21/28 | €26,535 | €29,763 | +€3,228 | +12.2% |
| Intangible fixed assets | 21 | €2,310 | €1,643 | -€667 | -28.9% |
| Tangible fixed assets | 22/27 | €6,779 | €10,674 | +€3,895 | +57.4% |
| Furniture and vehicles | 24 | €1,695 | €4,275 | +€2,580 | +152% |
| Other tangible fixed assets | 26 | €5,084 | €6,399 | +€1,315 | +25.9% |
| Financial fixed assets | 28 | €17,446 | €17,446 | = | 0.0% |
| Current assets | 29/58 | €23,899 | €30,160 | +€6,261 | +26.2% |
| Amounts receivable within one year | 40/41 | €23,213 | €21,601 | -€1,612 | -6.9% |
| Trade receivables | 40 | €10,264 | €8,288 | -€1,976 | -19.3% |
| Other amounts receivable | 41 | €12,949 | €13,313 | +€364 | +2.8% |
| Cash at bank and in hand | 54/58 | €686 | €8,559 | +€7,873 | +1,148% |
| Total equity and liabilities | 10/49 | €50,434 | €59,923 | +€9,489 | +18.8% |
| Equity | 10/15 | €35,972 | €39,955 | +€3,983 | +11.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,972 | €31,955 | +€3,983 | +14.2% |
| Amounts payable | 17/49 | €14,462 | €19,968 | +€5,506 | +38.1% |
| Amounts payable within one year | 42/48 | €14,462 | €19,968 | +€5,506 | +38.1% |
| Financial debts | 43 | - | €45 | +€45 | |
| Credit institutions | 430/8 | - | €45 | +€45 | |
| Trade debts | 44 | €2,541 | - | -€2,541 | |
| Suppliers | 440/4 | €2,541 | - | -€2,541 | |
| Advances received on contracts in progress | 46 | - | €9,995 | +€9,995 | |
| Taxes, remuneration and social security | 45 | €11,922 | €9,928 | -€1,993 | -16.7% |
| Taxes | 450/3 | €5,453 | €9,928 | +€4,476 | +82.1% |
| Remuneration and social security | 454/9 | €6,469 | - | -€6,469 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,101 | €3,538 | -€563 | -13.7% |
| Other operating charges | 640/8 | €20,785 | €9,127 | -€11,658 | -56.1% |
| Gross operating margin | 9900 | €34,775 | €5,828 | -€28,947 | -83.2% |
| Operating profit (loss) | 9901 | €9,889 | -€6,837 | -€16,726 | |
| Financial income | 75/76B | - | €10,875 | +€10,875 | |
| Recurring financial income | 75 | - | €10,875 | +€10,875 | |
| Financial charges | 65/66B | €396 | €711 | +€315 | +79.5% |
| Recurring financial charges | 65 | €396 | €711 | +€315 | +79.5% |
| Profit (loss) for the period before taxes | 9903 | €9,493 | €3,327 | -€6,166 | -65.0% |
| Income taxes | 67/77 | €3,679 | -€656 | -€4,335 | |
| Profit (loss) for the period | 9904 | €5,814 | €3,983 | -€1,831 | -31.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,814 | €3,983 | -€1,831 | -31.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.