OSSIADO: 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.
OSSIADO
Largest movements
- Cash +€54,370
up €54,370 (+503%), from €10,802 to €65,172
mainly Current investments (+€45,033) and Other debts (+€33,320)
- Current investments -€45,033
no longer reported in 2025 (was €45,033)
- Receivables within one year +€8,951
up €8,951 (+96.3%), from €9,296 to €18,247
of which Trade receivables: +€8,922
- Other debts +€33,320
up €33,320 (+2,000%), from €1,666 to €34,986
- Reserves -€14,637
down €14,637 (-36.4%), from €40,255 to €25,617
- Other operating charges -€2,160
down €2,160 (-76.9%), from €2,810 to €650
- Gross operating margin -€1,138
down €1,138 (-5.3%), from €21,475 to €20,337
- Financial charges -€376
down €376, from €279 to -€97
- Depreciation +€342
up €342 (+139%), from €246 to €588
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 | €67,871 | €86,358 | +€18,487 | +27.2% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €2,731 | €2,143 | -€588 | -21.5% |
| Tangible fixed assets | 22/27 | €2,731 | €2,143 | -€588 | -21.5% |
| Furniture and vehicles | 24 | €2,731 | €2,143 | -€588 | -21.5% |
| Current assets | 29/58 | €65,141 | €84,216 | +€19,075 | +29.3% |
| Amounts receivable within one year | 40/41 | €9,296 | €18,247 | +€8,951 | +96.3% |
| Trade receivables | 40 | €6,773 | €15,694 | +€8,922 | +132% |
| Other amounts receivable | 41 | €2,523 | €2,553 | +€29 | +1.2% |
| Current investments | 50/53 | €45,033 | - | -€45,033 | |
| Cash at bank and in hand | 54/58 | €10,802 | €65,172 | +€54,370 | +503% |
| Deferred charges and accrued income | 490/1 | €9 | €796 | +€787 | +8,463% |
| Total equity and liabilities | 10/49 | €67,871 | €86,358 | +€18,487 | +27.2% |
| Equity | 10/15 | €55,255 | €40,617 | -€14,637 | -26.5% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €40,255 | €25,617 | -€14,637 | -36.4% |
| Distributable reserves | 133 | €40,255 | €25,617 | -€14,637 | -36.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €12,617 | €45,741 | +€33,124 | +263% |
| Amounts payable within one year | 42/48 | €12,617 | €45,741 | +€33,124 | +263% |
| Trade debts | 44 | €3,446 | €2,613 | -€833 | -24.2% |
| Suppliers | 440/4 | €3,446 | €2,613 | -€833 | -24.2% |
| Taxes, remuneration and social security | 45 | €7,505 | €8,142 | +€637 | +8.5% |
| Taxes | 450/3 | €5,005 | €8,142 | +€3,137 | +62.7% |
| Remuneration and social security | 454/9 | €2,500 | €0 | -€2,500 | -100% |
| Other amounts payable | 47/48 | €1,666 | €34,986 | +€33,320 | +2,000% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €246 | €588 | +€342 | +139% |
| Other operating charges | 640/8 | €2,810 | €650 | -€2,160 | -76.9% |
| Gross operating margin | 9900 | €21,475 | €20,337 | -€1,138 | -5.3% |
| Operating profit (loss) | 9901 | €18,419 | €19,098 | +€679 | +3.7% |
| Financial income | 75/76B | €96 | €11 | -€85 | -88.5% |
| Recurring financial income | 75 | €96 | €11 | -€85 | -88.5% |
| Financial charges | 65/66B | €279 | -€97 | -€376 | |
| Recurring financial charges | 65 | €279 | -€97 | -€376 | |
| Profit (loss) for the period before taxes | 9903 | €18,236 | €19,206 | +€970 | +5.3% |
| Income taxes | 67/77 | €3,664 | €3,843 | +€179 | +4.9% |
| Profit (loss) for the period | 9904 | €14,572 | €15,363 | +€791 | +5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,572 | €15,363 | +€791 | +5.4% |
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 13 October 2026 via checked.be.