OSSEHAAS: 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.
OSSEHAAS
Largest movements
- Receivables within one year -€80,687
down €80,687 (-36.5%), from €221,147 to €140,461
of which Other amounts receivable: -€42,379
- Cash +€41,400
up €41,400 (+25.9%), from €159,963 to €201,364
mainly Receivables within one year (+€80,687) and Net result for the year (+€76,191)
- Tangible fixed assets -€11,200
down €11,200 (-4.4%), from €255,775 to €244,575
of which Land and buildings: -€29,375
- Short-term financial debts -€40,000
down €40,000 (-100.0%), from €40,000 to €0
- Other debts +€23,675
up €23,675, from €0 to €23,675
- Current portion of long-term debt -€21,250
down €21,250 (-63.0%), from €33,750 to €12,500
- Reserves -€13,994
down €13,994 (-3.1%), from €449,122 to €435,128
of which Distributable reserves: -€13,725
- Trade debts +€13,323
up €13,323 (+36.4%), from €36,595 to €49,918
- Gross operating margin +€9,604
up €9,604 (+5.2%), from €185,717 to €195,321
- Depreciation +€5,207
up €5,207 (+8.5%), from €61,156 to €66,363
- Staff costs -€4,702
down €4,702 (-35.0%), from €13,447 to €8,745
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.
Cash bridge derived
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 | €643,755 | €595,673 | -€48,082 | -7.5% |
| Fixed assets | 21/28 | €255,775 | €244,575 | -€11,200 | -4.4% |
| Tangible fixed assets | 22/27 | €255,775 | €244,575 | -€11,200 | -4.4% |
| Land and buildings | 22 | €186,801 | €157,427 | -€29,375 | -15.7% |
| Plant, machinery and equipment | 23 | €34,347 | €23,207 | -€11,140 | -32.4% |
| Furniture and vehicles | 24 | €34,627 | €59,210 | +€24,583 | +71.0% |
| Other tangible fixed assets | 26 | - | €4,732 | +€4,732 | |
| Current assets | 29/58 | €387,980 | €351,098 | -€36,882 | -9.5% |
| Amounts receivable within one year | 40/41 | €221,147 | €140,461 | -€80,687 | -36.5% |
| Trade receivables | 40 | €178,748 | €140,440 | -€38,308 | -21.4% |
| Other amounts receivable | 41 | €42,399 | €21 | -€42,379 | -100.0% |
| Current investments | 50/53 | €0 | €5,227 | +€5,227 | |
| Cash at bank and in hand | 54/58 | €159,963 | €201,364 | +€41,400 | +25.9% |
| Deferred charges and accrued income | 490/1 | €6,869 | €4,047 | -€2,822 | -41.1% |
| Total equity and liabilities | 10/49 | €643,755 | €595,673 | -€48,082 | -7.5% |
| Equity | 10/15 | €474,656 | €459,803 | -€14,853 | -3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €449,122 | €435,128 | -€13,994 | -3.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €348 | €79 | -€270 | -77.4% |
| Distributable reserves | 133 | €446,914 | €433,189 | -€13,725 | -3.1% |
| Profit (loss) carried forward | 14 | €6,934 | €6,075 | -€859 | -12.4% |
| Provisions and deferred taxes | 16 | €87 | €20 | -€67 | -77.4% |
| Deferred taxes | 168 | €87 | €20 | -€67 | -77.4% |
| Amounts payable | 17/49 | €169,012 | €135,851 | -€33,161 | -19.6% |
| Amounts payable after more than one year | 17 | €26,041 | €13,541 | -€12,500 | -48.0% |
| Financial debts | 170/4 | €26,041 | €13,541 | -€12,500 | -48.0% |
| Amounts payable within one year | 42/48 | €139,993 | €120,356 | -€19,637 | -14.0% |
| Current portion of amounts payable after more than one year | 42 | €33,750 | €12,500 | -€21,250 | -63.0% |
| Financial debts | 43 | €40,000 | €0 | -€40,000 | -100.0% |
| Credit institutions | 430/8 | €40,000 | €0 | -€40,000 | -100.0% |
| Trade debts | 44 | €36,595 | €49,918 | +€13,323 | +36.4% |
| Suppliers | 440/4 | €36,595 | €49,918 | +€13,323 | +36.4% |
| Advances received on contracts in progress | 46 | - | €7,180 | +€7,180 | |
| Taxes, remuneration and social security | 45 | €29,648 | €27,083 | -€2,566 | -8.7% |
| Taxes | 450/3 | €26,801 | €27,083 | +€282 | +1.1% |
| Remuneration and social security | 454/9 | €2,848 | €0 | -€2,848 | -100.0% |
| Other amounts payable | 47/48 | €0 | €23,675 | +€23,675 | |
| Accrued charges and deferred income | 492/3 | €2,977 | €1,953 | -€1,024 | -34.4% |
| Remuneration, social security and pensions | 62 | €13,447 | €8,745 | -€4,702 | -35.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,156 | €66,363 | +€5,207 | +8.5% |
| Other operating charges | 640/8 | €2,768 | €4,516 | +€1,748 | +63.2% |
| Gross operating margin | 9900 | €185,717 | €195,321 | +€9,604 | +5.2% |
| Operating profit (loss) | 9901 | €108,346 | €115,697 | +€7,351 | +6.8% |
| Financial income | 75/76B | €385 | €1,155 | +€770 | +200.1% |
| Recurring financial income | 75 | €385 | €1,155 | +€770 | +200.1% |
| Financial charges | 65/66B | €6,993 | €5,203 | -€1,790 | -25.6% |
| Recurring financial charges | 65 | €6,993 | €5,203 | -€1,790 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €101,738 | €111,648 | +€9,910 | +9.7% |
| Transfer from deferred taxes | 780 | €67 | €67 | = | 0.0% |
| Income taxes | 67/77 | €35,083 | €35,524 | +€442 | +1.3% |
| Profit (loss) for the period | 9904 | €66,722 | €76,191 | +€9,469 | +14.2% |
| Transfer from tax-exempt reserves | 789 | €270 | €270 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €66,992 | €76,461 | +€9,469 | +14.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.