OSOT: what changed
OSOT
Largest movements
- Tangible fixed assets -€11,801
down €11,801 (-4.2%), from €279,990 to €268,189
of which Land and buildings: -€11,319
- Current investments +€10,937
new in 2025: €10,937
- Cash -€9,951
no longer reported in 2025 (was €9,951)
mainly Debts after one year (-€14,419) and Current investments (-€10,937)
- Stocks and contracts -€8,887
down €8,887 (-40.9%), from €21,713 to €12,826
- Debts after one year -€14,419
down €14,419 (-18.9%), from €76,452 to €62,033
- Profit (loss) carried forward -€6,319
down €6,319 (-10.2%), from -€61,833 to -€68,152
- Gross operating margin +€1,426
up €1,426 (+12.5%), from €11,370 to €12,797
- Other operating charges +€955
up €955 (+29.0%), from €3,296 to €4,250
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 | €311,653 | €291,952 | -€19,701 | -6.3% |
| Fixed assets | 21/28 | €279,990 | €268,189 | -€11,801 | -4.2% |
| Tangible fixed assets | 22/27 | €279,990 | €268,189 | -€11,801 | -4.2% |
| Land and buildings | 22 | €277,100 | €265,781 | -€11,319 | -4.1% |
| Plant, machinery and equipment | 23 | €2,890 | €2,408 | -€482 | -16.7% |
| Current assets | 29/58 | €31,664 | €23,763 | -€7,901 | -25.0% |
| Stocks and contracts in progress | 3 | €21,713 | €12,826 | -€8,887 | -40.9% |
| Stocks | 30/36 | €21,713 | €12,826 | -€8,887 | -40.9% |
| Current investments | 50/53 | - | €10,937 | +€10,937 | |
| Cash at bank and in hand | 54/58 | €9,951 | - | -€9,951 | |
| Total equity and liabilities | 10/49 | €311,653 | €291,952 | -€19,701 | -6.3% |
| Equity | 10/15 | -€42,699 | -€49,018 | -€6,319 | -14.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €534 | €534 | = | 0.0% |
| Non-distributable reserves | 130/1 | €534 | €534 | = | 0.0% |
| Legal reserve | 130 | €534 | €534 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,833 | -€68,152 | -€6,319 | -10.2% |
| Amounts payable | 17/49 | €354,353 | €340,970 | -€13,383 | -3.8% |
| Amounts payable after more than one year | 17 | €76,452 | €62,033 | -€14,419 | -18.9% |
| Financial debts | 170/4 | €76,452 | €62,033 | -€14,419 | -18.9% |
| Amounts payable within one year | 42/48 | €277,901 | €278,937 | +€1,036 | +0.4% |
| Trade debts | 44 | €2,713 | €2,873 | +€160 | +5.9% |
| Suppliers | 440/4 | €2,713 | €2,873 | +€160 | +5.9% |
| Taxes, remuneration and social security | 45 | €1,591 | €2,344 | +€753 | +47.3% |
| Taxes | 450/3 | €1,591 | €2,344 | +€753 | +47.3% |
| Other amounts payable | 47/48 | €273,596 | €273,720 | +€124 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,801 | €11,801 | = | 0.0% |
| Other operating charges | 640/8 | €3,296 | €4,250 | +€955 | +29.0% |
| Gross operating margin | 9900 | €11,370 | €12,797 | +€1,426 | +12.5% |
| Operating profit (loss) | 9901 | -€3,726 | -€3,254 | +€472 | +12.7% |
| Financial income | 75/76B | - | €27 | +€27 | |
| Recurring financial income | 75 | - | €27 | +€27 | |
| Financial charges | 65/66B | €2,986 | €3,091 | +€106 | +3.5% |
| Recurring financial charges | 65 | €2,986 | €3,091 | +€106 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,712 | -€6,319 | +€393 | +5.9% |
| Profit (loss) for the period | 9904 | -€6,712 | -€6,319 | +€393 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,712 | -€6,319 | +€393 | +5.9% |
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.