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Ospoplus: 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.

What changed

Ospoplus

BE 0802.820.104
NACE 86.951, Physiotherapy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€3,729
2024 · -€1,310-€2,419
Equity
-€2,639
2024 · €1,090-€3,729
Cash
€1,147
2024 · €2,049-€902
Balance sheet total
€1,147
2024 · €2,489-€1,342

Largest movements

2024 to 2025
Assets
  • Cash -€902

    down €902 (-44.0%), from €2,049 to €1,147

    mainly Net result for the year (-€3,729)

  • Receivables within one year -€440

    no longer reported in 2025 (was €440)

Equity and liabilities
  • Profit (loss) carried forward -€3,729

    down €3,729 (-284.7%), from -€1,310 to -€5,039

  • Other debts +€2,214

    up €2,214 (+159.0%), from €1,393 to €3,607

  • Trade debts +€173

    up €173 (+2980.6%), from €6 to €179

Income statement
  • Purchases and services -€41,596

    no longer reported in 2025 (was €41,596)

  • Turnover -€2,482

    no longer reported in 2025 (was €2,482)

  • Gross operating margin -€2,441

    down €2,441 (-197.8%), from -€1,234 to -€3,675

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€1,310
Gross operating margin -€2,441
Financial income -€1
Financial charges +€23
Result 2025 -€3,729

Cash bridge derived

cash 2024 to 2025

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.

From operations -€902
Investment €0
Financing €0
Cash 2024 €2,049
Net result for the year -€3,729
Receivables within one year +€440
Trade debts +€173
Other debts +€2,214
Cash 2025 €1,147
Every line side by side 25 lines
Line Code 2024 2025 Change %
Total assets 20/58 €2,489 €1,147 -€1,342 -53.9%
Current assets 29/58 €2,489 €1,147 -€1,342 -53.9%
Amounts receivable within one year 40/41 €440 - -€440
Trade receivables 40 €440 - -€440
Cash at bank and in hand 54/58 €2,049 €1,147 -€902 -44.0%
Total equity and liabilities 10/49 €2,489 €1,147 -€1,342 -53.9%
Equity 10/15 €1,090 -€2,639 -€3,729
Contributions 10/11 €2,400 €2,400 = 0.0%
Profit (loss) carried forward 14 -€1,310 -€5,039 -€3,729 -284.7%
Amounts payable 17/49 €1,399 €3,786 +€2,387 +170.7%
Amounts payable within one year 42/48 €1,399 €3,786 +€2,387 +170.7%
Trade debts 44 €6 €179 +€173 +2980.6%
Suppliers 440/4 €6 €179 +€173 +2980.6%
Other amounts payable 47/48 €1,393 €3,607 +€2,214 +159.0%
Turnover 70 €2,482 - -€2,482
Goods, raw materials, services and sundry goods 60/61 €41,596 - -€41,596
Gross operating margin 9900 -€1,234 -€3,675 -€2,441 -197.8%
Operating profit (loss) 9901 -€1,234 -€3,675 -€2,441 -197.8%
Financial income 75/76B €1 - -€1
Recurring financial income 75 €1 - -€1
Financial charges 65/66B €77 €54 -€23 -29.4%
Recurring financial charges 65 €77 €54 -€23 -29.4%
Profit (loss) for the period before taxes 9903 -€1,310 -€3,729 -€2,419 -184.7%
Profit (loss) for the period 9904 -€1,310 -€3,729 -€2,419 -184.7%
Profit (loss) for the period to be appropriated 9905 -€1,310 -€3,729 -€2,419 -184.7%

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 28 September 2026 via checked.be.