OSSIP: 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.
OSSIP
Largest movements
- Receivables within one year +€1,559
up €1,559 (+10.5%), from €14,791 to €16,350
of which Trade receivables: +€1,541
- Tangible fixed assets -€1,378
down €1,378 (-2.5%), from €54,953 to €53,575
of which Plant, machinery and equipment: -€2,676
- Deferred charges and accrued income -€834
no longer reported in 2025 (was €834)
- Profit (loss) carried forward +€9,613
up €9,613 (+4.1%), from -€232,131 to -€222,518
- Trade debts -€5,692
down €5,692 (-29.1%), from €19,581 to €13,888
- Other debts -€4,055
down €4,055 (-1.8%), from €221,776 to €217,720
- Gross operating margin +€41,886
up €41,886, from -€17,739 to €24,147
- Other operating charges +€4,537
up €4,537 (+292%), from €1,554 to €6,091
- Depreciation +€488
up €488 (+7.9%), from €6,207 to €6,695
- Taxes +€296
new in 2025: €296
- Staff costs -€259
down €259 (-28.3%), from €917 to €658
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 | €77,102 | €76,248 | -€854 | -1.1% |
| Fixed assets | 21/28 | €54,953 | €53,575 | -€1,378 | -2.5% |
| Tangible fixed assets | 22/27 | €54,953 | €53,575 | -€1,378 | -2.5% |
| Land and buildings | 22 | €7,218 | €6,655 | -€563 | -7.8% |
| Plant, machinery and equipment | 23 | €38,968 | €36,292 | -€2,676 | -6.9% |
| Furniture and vehicles | 24 | €8,768 | €10,629 | +€1,861 | +21.2% |
| Current assets | 29/58 | €22,149 | €22,673 | +€525 | +2.4% |
| Stocks and contracts in progress | 3 | €1,461 | €1,461 | = | 0.0% |
| Stocks | 30/36 | €1,461 | €1,461 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,791 | €16,350 | +€1,559 | +10.5% |
| Trade receivables | 40 | €14,089 | €15,631 | +€1,541 | +10.9% |
| Other amounts receivable | 41 | €701 | €719 | +€18 | +2.5% |
| Cash at bank and in hand | 54/58 | €5,063 | €4,863 | -€201 | -4.0% |
| Deferred charges and accrued income | 490/1 | €834 | - | -€834 | |
| Total equity and liabilities | 10/49 | €77,102 | €76,248 | -€854 | -1.1% |
| Equity | 10/15 | -€225,931 | -€216,318 | +€9,613 | +4.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€232,131 | -€222,518 | +€9,613 | +4.1% |
| Amounts payable | 17/49 | €303,033 | €292,566 | -€10,467 | -3.5% |
| Amounts payable after more than one year | 17 | €44,000 | €44,000 | = | 0.0% |
| Financial debts | 170/4 | €44,000 | €44,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €259,033 | €248,566 | -€10,467 | -4.0% |
| Trade debts | 44 | €19,581 | €13,888 | -€5,692 | -29.1% |
| Suppliers | 440/4 | €19,581 | €13,888 | -€5,692 | -29.1% |
| Taxes, remuneration and social security | 45 | €17,677 | €16,958 | -€719 | -4.1% |
| Taxes | 450/3 | €3,077 | €2,350 | -€727 | -23.6% |
| Remuneration and social security | 454/9 | €14,600 | €14,608 | +€8 | +0.1% |
| Other amounts payable | 47/48 | €221,776 | €217,720 | -€4,055 | -1.8% |
| Non-recurring operating income | 76A | €4,050 | - | -€4,050 | |
| Remuneration, social security and pensions | 62 | €917 | €658 | -€259 | -28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,207 | €6,695 | +€488 | +7.9% |
| Other operating charges | 640/8 | €1,554 | €6,091 | +€4,537 | +292% |
| Gross operating margin | 9900 | -€17,739 | €24,147 | +€41,886 | |
| Operating profit (loss) | 9901 | -€26,417 | €10,703 | +€37,120 | |
| Financial charges | 65/66B | €655 | €794 | +€139 | +21.1% |
| Recurring financial charges | 65 | €655 | €794 | +€139 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | -€27,072 | €9,909 | +€36,982 | |
| Income taxes | 67/77 | - | €296 | +€296 | |
| Profit (loss) for the period | 9904 | -€27,072 | €9,613 | +€36,686 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,072 | €9,613 | +€36,686 |
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 15 October 2026 via checked.be.