Osoro Consulting: what changed
Two financial 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.
Osoro Consulting
Largest movements
- Cash -€9,640
down €9,640 (-94.7%), from €10,182 to €542
mainly Net result for the year (-€4,662) and Receivables within one year (-€2,920)
- Receivables within one year +€2,920
up €2,920 (+6.0%), from €48,849 to €51,769
of which Other amounts receivable: +€25,462
- Profit (loss) carried forward -€4,662
new in 2024: -€4,662
- Tax, wage and social debts -€2,058
down €2,058 (-11.8%), from €17,491 to €15,433
of which Remuneration and social security: -€1,280
- Gross operating margin -€61,361
down €61,361, from €57,141 to -€4,220
- Taxes -€15,433
no longer reported in 2024 (was €15,433)
- Depreciation -€1,122
no longer reported in 2024 (was €1,122)
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.
Derived cash bridge
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 | €59,031 | €52,311 | -€6,720 | -11.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Current assets | 29/58 | €59,031 | €52,311 | -€6,720 | -11.4% |
| Amounts receivable within one year | 40/41 | €48,849 | €51,769 | +€2,920 | +6.0% |
| Trade receivables | 40 | €22,542 | - | -€22,542 | |
| Other amounts receivable | 41 | €26,307 | €51,769 | +€25,462 | +96.8% |
| Cash at bank and in hand | 54/58 | €10,182 | €542 | -€9,640 | -94.7% |
| Total equity and liabilities | 10/49 | €59,031 | €52,311 | -€6,720 | -11.4% |
| Equity | 10/15 | €41,540 | €36,878 | -€4,662 | -11.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €40,540 | €40,540 | -€0 | 0.0% |
| Distributable reserves | 133 | €40,540 | €40,540 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | - | -€4,662 | -€4,662 | |
| Amounts payable | 17/49 | €17,491 | €15,433 | -€2,058 | -11.8% |
| Amounts payable within one year | 42/48 | €17,491 | €15,433 | -€2,058 | -11.8% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €17,491 | €15,433 | -€2,058 | -11.8% |
| Taxes | 450/3 | €16,211 | €15,433 | -€778 | -4.8% |
| Remuneration and social security | 454/9 | €1,280 | - | -€1,280 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,122 | - | -€1,122 | |
| Other operating charges | 640/8 | - | €290 | +€290 | |
| Gross operating margin | 9900 | €57,141 | -€4,220 | -€61,361 | |
| Operating profit (loss) | 9901 | €56,019 | -€4,510 | -€60,529 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €46 | €151 | +€105 | +229% |
| Recurring financial charges | 65 | €46 | €151 | +€105 | +229% |
| Profit (loss) for the period before taxes | 9903 | €55,973 | -€4,662 | -€60,635 | |
| Income taxes | 67/77 | €15,433 | - | -€15,433 | |
| Profit (loss) for the period | 9904 | €40,540 | -€4,662 | -€45,202 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,540 | -€4,662 | -€45,202 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.