OSSANAS: 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.
OSSANAS
Largest movements
- Receivables after one year +€101,730
up €101,730 (+34.9%), from €291,793 to €393,523
- Cash +€32,349
up €32,349 (+261%), from €12,396 to €44,745
mainly Trade debts (+€89,531) and Net result for the year (+€65,902)
- Receivables within one year +€26,343
up €26,343 (+55.9%), from €47,088 to €73,431
of which Trade receivables: +€24,367
- Trade debts +€89,531
up €89,531 (+57.7%), from €155,240 to €244,772
- Reserves +€40,000
up €40,000 (+26.3%), from €151,860 to €191,860
of which Distributable reserves: +€40,000
- Other debts +€25,000
new in 2025: €25,000
- Tax, wage and social debts +€11,761
up €11,761 (+16.9%), from €69,772 to €81,533
of which Remuneration and social security: +€9,759
- Gross operating margin +€78,004
up €78,004 (+29.4%), from €265,093 to €343,097
- Staff costs +€64,239
up €64,239 (+44.3%), from €145,017 to €209,256
- Financial charges +€7,771
up €7,771 (+316%), from €2,456 to €10,228
- Other operating charges -€4,175
down €4,175 (-66.8%), from €6,255 to €2,079
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 | €450,218 | €614,775 | +€164,557 | +36.6% |
| Fixed assets | 21/28 | €91,541 | €93,478 | +€1,937 | +2.1% |
| Intangible fixed assets | 21 | €1,776 | - | -€1,776 | |
| Tangible fixed assets | 22/27 | €81,090 | €84,803 | +€3,713 | +4.6% |
| Plant, machinery and equipment | 23 | €1,275 | €12,318 | +€11,042 | +866% |
| Furniture and vehicles | 24 | €19,705 | €26,197 | +€6,492 | +32.9% |
| Leasing and similar rights | 25 | €9,429 | €5,869 | -€3,560 | -37.8% |
| Other tangible fixed assets | 26 | €50,681 | €40,419 | -€10,261 | -20.2% |
| Financial fixed assets | 28 | €8,675 | €8,675 | = | 0.0% |
| Current assets | 29/58 | €358,677 | €521,297 | +€162,620 | +45.3% |
| Amounts receivable after more than one year | 29 | €291,793 | €393,523 | +€101,730 | +34.9% |
| Other amounts receivable | 291 | €291,793 | €393,523 | +€101,730 | +34.9% |
| Stocks and contracts in progress | 3 | €6,937 | €9,599 | +€2,662 | +38.4% |
| Stocks | 30/36 | €6,937 | €9,599 | +€2,662 | +38.4% |
| Amounts receivable within one year | 40/41 | €47,088 | €73,431 | +€26,343 | +55.9% |
| Trade receivables | 40 | €33,072 | €57,439 | +€24,367 | +73.7% |
| Other amounts receivable | 41 | €14,016 | €15,992 | +€1,976 | +14.1% |
| Cash at bank and in hand | 54/58 | €12,396 | €44,745 | +€32,349 | +261% |
| Deferred charges and accrued income | 490/1 | €463 | - | -€463 | |
| Total equity and liabilities | 10/49 | €450,218 | €614,775 | +€164,557 | +36.6% |
| Equity | 10/15 | €215,033 | €255,935 | +€40,902 | +19.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €151,860 | €191,860 | +€40,000 | +26.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €150,000 | €190,000 | +€40,000 | +26.7% |
| Profit (loss) carried forward | 14 | €44,573 | €45,475 | +€902 | +2.0% |
| Amounts payable | 17/49 | €235,186 | €358,841 | +€123,655 | +52.6% |
| Amounts payable after more than one year | 17 | €6,536 | €1,917 | -€4,619 | -70.7% |
| Financial debts | 170/4 | €6,536 | €1,917 | -€4,619 | -70.7% |
| Amounts payable within one year | 42/48 | €228,650 | €355,924 | +€127,274 | +55.7% |
| Current portion of amounts payable after more than one year | 42 | €3,638 | €4,619 | +€982 | +27.0% |
| Trade debts | 44 | €155,240 | €244,772 | +€89,531 | +57.7% |
| Suppliers | 440/4 | €155,240 | €244,772 | +€89,531 | +57.7% |
| Taxes, remuneration and social security | 45 | €69,772 | €81,533 | +€11,761 | +16.9% |
| Taxes | 450/3 | €43,141 | €45,144 | +€2,003 | +4.6% |
| Remuneration and social security | 454/9 | €26,631 | €36,389 | +€9,759 | +36.6% |
| Other amounts payable | 47/48 | - | €25,000 | +€25,000 | |
| Accrued charges and deferred income | 492/3 | - | €1,000 | +€1,000 | |
| Remuneration, social security and pensions | 62 | €145,017 | €209,256 | +€64,239 | +44.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,480 | €41,182 | +€2,702 | +7.0% |
| Other operating charges | 640/8 | €6,255 | €2,079 | -€4,175 | -66.8% |
| Gross operating margin | 9900 | €265,093 | €343,097 | +€78,004 | +29.4% |
| Operating profit (loss) | 9901 | €75,342 | €90,580 | +€15,239 | +20.2% |
| Financial income | 75/76B | €2,994 | €3,783 | +€789 | +26.3% |
| Recurring financial income | 75 | €2,994 | €3,783 | +€789 | +26.3% |
| Financial charges | 65/66B | €2,456 | €10,228 | +€7,771 | +316% |
| Recurring financial charges | 65 | €2,456 | €10,228 | +€7,771 | +316% |
| Profit (loss) for the period before taxes | 9903 | €75,879 | €84,136 | +€8,256 | +10.9% |
| Income taxes | 67/77 | €17,760 | €18,233 | +€474 | +2.7% |
| Profit (loss) for the period | 9904 | €58,120 | €65,902 | +€7,782 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €58,120 | €65,902 | +€7,782 | +13.4% |
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 16 October 2026 via checked.be.