OSONS: 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.
OSONS
Largest movements
- Stocks and contracts +€85,164
up €85,164 (+75.9%), from €112,198 to €197,362
- Tangible fixed assets -€15,338
down €15,338 (-17.9%), from €85,715 to €70,377
of which Furniture and vehicles: -€20,081
- Receivables within one year +€6,543
up €6,543 (+116.8%), from €5,600 to €12,143
of which Trade receivables: +€9,432
- Current portion of long-term debt +€18,500
up €18,500 (+72.0%), from €25,696 to €44,196
- Trade debts +€18,208
up €18,208 (+580.0%), from €3,140 to €21,347
- Tax, wage and social debts +€15,520
up €15,520 (+77.8%), from €19,939 to €35,459
of which Taxes: +€10,400
- Advances received +€10,750
new in 2024: €10,750
- Other debts +€9,712
up €9,712 (+30.8%), from €31,480 to €41,192
- Staff costs +€17,814
up €17,814 (+95.1%), from €18,739 to €36,553
- Depreciation +€14,333
up €14,333 (+118.3%), from €12,112 to €26,445
- Gross operating margin +€5,279
up €5,279 (+4.8%), from €110,493 to €115,772
- Taxes -€4,155
down €4,155 (-27.8%), from €14,970 to €10,814
- Financial charges +€3,124
up €3,124 (+66.1%), from €4,724 to €7,849
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €306,430 | €380,290 | +€73,860 | +24.1% |
| Fixed assets | 21/28 | €85,715 | €70,377 | -€15,338 | -17.9% |
| Tangible fixed assets | 22/27 | €85,715 | €70,377 | -€15,338 | -17.9% |
| Plant, machinery and equipment | 23 | €1,098 | €872 | -€227 | -20.6% |
| Furniture and vehicles | 24 | €84,617 | €64,536 | -€20,081 | -23.7% |
| Other tangible fixed assets | 26 | - | €4,970 | +€4,970 | |
| Current assets | 29/58 | €220,714 | €309,913 | +€89,199 | +40.4% |
| Stocks and contracts in progress | 3 | €112,198 | €197,362 | +€85,164 | +75.9% |
| Stocks | 30/36 | €112,198 | €197,362 | +€85,164 | +75.9% |
| Amounts receivable within one year | 40/41 | €5,600 | €12,143 | +€6,543 | +116.8% |
| Trade receivables | 40 | €2,186 | €11,617 | +€9,432 | +431.6% |
| Other amounts receivable | 41 | €3,414 | €526 | -€2,889 | -84.6% |
| Cash at bank and in hand | 54/58 | €101,946 | €99,390 | -€2,557 | -2.5% |
| Deferred charges and accrued income | 490/1 | €970 | €1,018 | +€48 | +4.9% |
| Total equity and liabilities | 10/49 | €306,430 | €380,290 | +€73,860 | +24.1% |
| Equity | 10/15 | €155,822 | €157,670 | +€1,849 | +1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61,886 | €61,886 | = | 0.0% |
| Distributable reserves | 133 | €61,886 | €61,886 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,335 | €77,184 | +€1,849 | +2.5% |
| Amounts payable | 17/49 | €150,608 | €222,620 | +€72,012 | +47.8% |
| Amounts payable after more than one year | 17 | €68,509 | €65,593 | -€2,916 | -4.3% |
| Financial debts | 170/4 | €68,509 | €65,593 | -€2,916 | -4.3% |
| Amounts payable within one year | 42/48 | €80,254 | €152,944 | +€72,690 | +90.6% |
| Current portion of amounts payable after more than one year | 42 | €25,696 | €44,196 | +€18,500 | +72.0% |
| Trade debts | 44 | €3,140 | €21,347 | +€18,208 | +580.0% |
| Suppliers | 440/4 | €3,140 | €21,347 | +€18,208 | +580.0% |
| Advances received on contracts in progress | 46 | - | €10,750 | +€10,750 | |
| Taxes, remuneration and social security | 45 | €19,939 | €35,459 | +€15,520 | +77.8% |
| Taxes | 450/3 | €14,820 | €25,220 | +€10,400 | +70.2% |
| Remuneration and social security | 454/9 | €5,119 | €10,239 | +€5,121 | +100.0% |
| Other amounts payable | 47/48 | €31,480 | €41,192 | +€9,712 | +30.8% |
| Accrued charges and deferred income | 492/3 | €1,845 | €4,083 | +€2,238 | +121.3% |
| Non-recurring operating income | 76A | - | €9,729 | +€9,729 | |
| Remuneration, social security and pensions | 62 | €18,739 | €36,553 | +€17,814 | +95.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,112 | €26,445 | +€14,333 | +118.3% |
| Other operating charges | 640/8 | €5,266 | €4,629 | -€637 | -12.1% |
| Non-recurring operating charges | 66A | €300 | €250 | -€50 | -16.7% |
| Gross operating margin | 9900 | €110,493 | €115,772 | +€5,279 | +4.8% |
| Operating profit (loss) | 9901 | €74,076 | €47,895 | -€26,180 | -35.3% |
| Financial income | 75/76B | €72 | €616 | +€544 | +750.7% |
| Recurring financial income | 75 | €72 | €616 | +€544 | +750.7% |
| Financial charges | 65/66B | €4,724 | €7,849 | +€3,124 | +66.1% |
| Recurring financial charges | 65 | €4,724 | €7,849 | +€3,124 | +66.1% |
| Profit (loss) for the period before taxes | 9903 | €69,424 | €40,663 | -€28,761 | -41.4% |
| Income taxes | 67/77 | €14,970 | €10,814 | -€4,155 | -27.8% |
| Profit (loss) for the period | 9904 | €54,454 | €29,849 | -€24,605 | -45.2% |
| Profit (loss) for the period to be appropriated | 9905 | €54,454 | €29,849 | -€24,605 | -45.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.