Ossa Bois: 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.
Ossa Bois
Largest movements
- Receivables within one year +€15,494
up €15,494 (+23.4%), from €66,346 to €81,840
of which Trade receivables: +€26,690
- Tangible fixed assets -€4,833
no longer reported in 2025 (was €4,833)
- Cash +€4,338
up €4,338 (+21.3%), from €20,359 to €24,697
mainly Tax, wage and social debts (+€10,381) and Net result for the year (+€9,262)
- Tax, wage and social debts +€10,381
up €10,381 (+102%), from €10,226 to €20,607
of which Taxes: +€10,706
- Profit (loss) carried forward +€9,262
up €9,262 (+1,902%), from €487 to €9,749
- Debts after one year -€3,801
down €3,801 (-58.8%), from €6,464 to €2,663
- Trade debts -€2,888
down €2,888 (-5.3%), from €54,324 to €51,436
- Accrued charges and deferred income +€2,001
up €2,001 (+3,392%), from €59 to €2,060
- Purchases and services +€23,038
up €23,038 (+6.7%), from €342,226 to €365,264
- Gross operating margin +€15,082
up €15,082 (+11.9%), from €127,145 to €142,227
- Staff costs -€11,646
down €11,646 (-9.6%), from €120,757 to €109,111
- Write-downs +€11,123
new in 2025: €11,123
- Depreciation -€2,417
down €2,417 (-33.3%), from €7,250 to €4,833
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 | €91,848 | €107,023 | +€15,175 | +16.5% |
| Fixed assets | 21/28 | €5,143 | €310 | -€4,833 | -94.0% |
| Tangible fixed assets | 22/27 | €4,833 | - | -€4,833 | |
| Furniture and vehicles | 24 | €4,833 | - | -€4,833 | |
| Financial fixed assets | 28 | €310 | €310 | = | 0.0% |
| Current assets | 29/58 | €86,705 | €106,713 | +€20,008 | +23.1% |
| Amounts receivable within one year | 40/41 | €66,346 | €81,840 | +€15,494 | +23.4% |
| Trade receivables | 40 | €20,829 | €47,519 | +€26,690 | +128% |
| Other amounts receivable | 41 | €45,517 | €34,321 | -€11,196 | -24.6% |
| Cash at bank and in hand | 54/58 | €20,359 | €24,697 | +€4,338 | +21.3% |
| Deferred charges and accrued income | 490/1 | - | €176 | +€176 | |
| Total equity and liabilities | 10/49 | €91,848 | €107,023 | +€15,175 | +16.5% |
| Equity | 10/15 | €17,194 | €26,456 | +€9,262 | +53.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €4,307 | €4,307 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,261 | €2,261 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,261 | €2,261 | = | 0.0% |
| Distributable reserves | 133 | €2,046 | €2,046 | = | 0.0% |
| Profit (loss) carried forward | 14 | €487 | €9,749 | +€9,262 | +1,902% |
| Amounts payable | 17/49 | €74,654 | €80,567 | +€5,913 | +7.9% |
| Amounts payable after more than one year | 17 | €6,464 | €2,663 | -€3,801 | -58.8% |
| Financial debts | 170/4 | €6,464 | €2,663 | -€3,801 | -58.8% |
| Amounts payable within one year | 42/48 | €68,131 | €75,844 | +€7,713 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | €3,581 | €3,801 | +€220 | +6.1% |
| Trade debts | 44 | €54,324 | €51,436 | -€2,888 | -5.3% |
| Suppliers | 440/4 | €54,324 | €51,436 | -€2,888 | -5.3% |
| Taxes, remuneration and social security | 45 | €10,226 | €20,607 | +€10,381 | +102% |
| Taxes | 450/3 | - | €10,706 | +€10,706 | |
| Remuneration and social security | 454/9 | €10,226 | €9,901 | -€325 | -3.2% |
| Accrued charges and deferred income | 492/3 | €59 | €2,060 | +€2,001 | +3,392% |
| Goods, raw materials, services and sundry goods | 60/61 | €342,226 | €365,264 | +€23,038 | +6.7% |
| Remuneration, social security and pensions | 62 | €120,757 | €109,111 | -€11,646 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,250 | €4,833 | -€2,417 | -33.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €11,123 | +€11,123 | |
| Other operating charges | 640/8 | €2,792 | €2,783 | -€9 | -0.3% |
| Gross operating margin | 9900 | €127,145 | €142,227 | +€15,082 | +11.9% |
| Operating profit (loss) | 9901 | -€3,654 | €14,377 | +€18,031 | |
| Financial income | 75/76B | €64 | €21 | -€43 | -67.2% |
| Recurring financial income | 75 | €64 | €21 | -€43 | -67.2% |
| Financial charges | 65/66B | €3,497 | €4,999 | +€1,502 | +43.0% |
| Recurring financial charges | 65 | €3,497 | €4,999 | +€1,502 | +43.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,087 | €9,399 | +€16,486 | |
| Income taxes | 67/77 | €131 | €137 | +€6 | +4.6% |
| Profit (loss) for the period | 9904 | -€7,218 | €9,262 | +€16,480 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,218 | €9,262 | +€16,480 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.