OSPRL SRL: 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.
OSPRL SRL
Largest movements
- Tangible fixed assets +€1.0m
up €1.0m (+87.9%), from €1.2m to €2.2m
of which Land and buildings: +€1.1m
- Current investments +€525,000
up €525,000 (+52.5%), from €1.0m to €1.5m
- Receivables within one year +€414,075
up €414,075 (+201%), from €205,665 to €619,740
of which Other amounts receivable: +€441,310
- Cash +€371,136
up €371,136 (+638%), from €58,203 to €429,340
mainly Net result for the year (+€1.2m) and Debts after one year (+€942,059)
- Reserves +€1.2m
up €1.2m (+126%), from €929,560 to €2.1m
of which Distributable reserves: +€750,000
- Debts after one year +€942,059
up €942,059 (+179%), from €526,253 to €1.5m
- Tax, wage and social debts +€174,283
up €174,283 (+76.9%), from €226,491 to €400,774
- Turnover +€991,117
up €991,117 (+101%), from €979,338 to €2.0m
- Gross operating margin +€961,566
up €961,566 (+111%), from €868,555 to €1.8m
- Taxes +€239,250
up €239,250 (+104%), from €229,680 to €468,930
- Depreciation +€160,861
up €160,861 (+280%), from €57,397 to €218,258
- Financial income +€65,481
up €65,481 (+133%), from €49,098 to €114,579
of which Financial income: +€39,065
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,625,769 | €4,972,215 | +€2.3m | +89.4% |
| Fixed assets | 21/28 | €1,360,296 | €2,396,166 | +€1.0m | +76.2% |
| Tangible fixed assets | 22/27 | €1,186,151 | €2,228,221 | +€1.0m | +87.9% |
| Land and buildings | 22 | €1,150,046 | €2,202,997 | +€1.1m | +91.6% |
| Other tangible fixed assets | 26 | €36,105 | €25,224 | -€10,882 | -30.1% |
| Financial fixed assets | 28 | €174,145 | €167,945 | -€6,200 | -3.6% |
| Current assets | 29/58 | €1,265,473 | €2,576,049 | +€1.3m | +104% |
| Amounts receivable within one year | 40/41 | €205,665 | €619,740 | +€414,075 | +201% |
| Trade receivables | 40 | €39,641 | €12,405 | -€27,235 | -68.7% |
| Other amounts receivable | 41 | €166,024 | €607,335 | +€441,310 | +266% |
| Current investments | 50/53 | €1,000,000 | €1,525,000 | +€525,000 | +52.5% |
| Cash at bank and in hand | 54/58 | €58,203 | €429,340 | +€371,136 | +638% |
| Deferred charges and accrued income | 490/1 | €1,605 | €1,969 | +€365 | +22.7% |
| Total equity and liabilities | 10/49 | €2,625,769 | €4,972,215 | +€2.3m | +89.4% |
| Equity | 10/15 | €1,732,849 | €2,942,199 | +€1.2m | +69.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €929,560 | €2,100,560 | +€1.2m | +126% |
| Tax-exempt reserves | 132 | €294,700 | €715,700 | +€421,000 | +143% |
| Distributable reserves | 133 | €634,860 | €1,384,860 | +€750,000 | +118% |
| Profit (loss) carried forward | 14 | €784,689 | €823,039 | +€38,350 | +4.9% |
| Amounts payable | 17/49 | €892,921 | €2,030,016 | +€1.1m | +127% |
| Amounts payable after more than one year | 17 | €526,253 | €1,468,312 | +€942,059 | +179% |
| Financial debts | 170/4 | €526,253 | €1,468,312 | +€942,059 | +179% |
| Amounts payable within one year | 42/48 | €366,668 | €561,704 | +€195,036 | +53.2% |
| Current portion of amounts payable after more than one year | 42 | €108,290 | €151,541 | +€43,252 | +39.9% |
| Trade debts | 44 | €5,287 | €6,093 | +€805 | +15.2% |
| Suppliers | 440/4 | €5,287 | €6,093 | +€805 | +15.2% |
| Taxes, remuneration and social security | 45 | €226,491 | €400,774 | +€174,283 | +76.9% |
| Taxes | 450/3 | €226,491 | €400,774 | +€174,283 | +76.9% |
| Other amounts payable | 47/48 | €26,600 | €3,296 | -€23,304 | -87.6% |
| Turnover | 70 | €979,338 | €1,970,454 | +€991,117 | +101% |
| Non-recurring operating income | 76A | - | €15,473 | +€15,473 | |
| Goods, raw materials, services and sundry goods | 60/61 | €229,070 | €237,092 | +€8,022 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,397 | €218,258 | +€160,861 | +280% |
| Other operating charges | 640/8 | €19,475 | €24,285 | +€4,810 | +24.7% |
| Gross operating margin | 9900 | €868,555 | €1,830,121 | +€961,566 | +111% |
| Operating profit (loss) | 9901 | €791,684 | €1,587,578 | +€795,894 | +101% |
| Financial income | 75/76B | €49,098 | €114,579 | +€65,481 | +133% |
| Recurring financial income | 75 | €49,098 | €88,163 | +€39,065 | +79.6% |
| Non-recurring financial income | 76B | - | €26,416 | +€26,416 | |
| Financial charges | 65/66B | €10,605 | €22,211 | +€11,606 | +109% |
| Recurring financial charges | 65 | €10,605 | €22,211 | +€11,606 | +109% |
| Profit (loss) for the period before taxes | 9903 | €830,178 | €1,679,947 | +€849,769 | +102% |
| Income taxes | 67/77 | €229,680 | €468,930 | +€239,250 | +104% |
| Profit (loss) for the period | 9904 | €600,497 | €1,211,016 | +€610,519 | +102% |
| Transfer to tax-exempt reserves | 689 | €168,400 | €421,000 | +€252,600 | +150% |
| Profit (loss) for the period to be appropriated | 9905 | €432,097 | €790,016 | +€357,919 | +82.8% |
Source: filed annual accounts (NBB), financial 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 October 2026 via checked.be.