Ossogne Agri: what changed
Ossogne Agri
Largest movements
- Tangible fixed assets -€8,574
down €8,574 (-14.7%), from €58,150 to €49,576
of which Leasing and similar rights: -€7,374
- Cash +€4,822
up €4,822 (+626%), from €770 to €5,592
mainly Depreciation (+€8,906) and Other debts (+€5,500)
- Receivables within one year +€2,689
up €2,689 (+28.5%), from €9,434 to €12,123
of which Trade receivables: +€1,836
- Debts after one year -€10,747
down €10,747 (-30.7%), from €34,999 to €24,252
- Other debts +€5,500
up €5,500 (+72.5%), from €7,588 to €13,088
- Advances received -€4,930
no longer reported in 2026 (was €4,930)
- Profit (loss) carried forward +€4,605
up €4,605 (+97.4%), from €4,727 to €9,332
- Tax, wage and social debts +€2,024
new in 2026: €2,024
- Gross operating margin +€5,117
up €5,117 (+43.0%), from €11,902 to €17,020
- Taxes +€1,834
new in 2026: €1,834
- Depreciation +€207
up €207 (+2.4%), from €8,698 to €8,906
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,450 | €68,069 | -€1,382 | -2.0% |
| Formation expenses | 20 | €627 | €296 | -€332 | -52.9% |
| Fixed assets | 21/28 | €58,150 | €49,576 | -€8,574 | -14.7% |
| Tangible fixed assets | 22/27 | €58,150 | €49,576 | -€8,574 | -14.7% |
| Plant, machinery and equipment | 23 | €5,007 | €3,807 | -€1,200 | -24.0% |
| Leasing and similar rights | 25 | €53,143 | €45,769 | -€7,374 | -13.9% |
| Current assets | 29/58 | €10,673 | €18,197 | +€7,524 | +70.5% |
| Amounts receivable within one year | 40/41 | €9,434 | €12,123 | +€2,689 | +28.5% |
| Trade receivables | 40 | €7,891 | €9,727 | +€1,836 | +23.3% |
| Other amounts receivable | 41 | €1,543 | €2,396 | +€852 | +55.2% |
| Cash at bank and in hand | 54/58 | €770 | €5,592 | +€4,822 | +626% |
| Deferred charges and accrued income | 490/1 | €469 | €482 | +€13 | +2.8% |
| Total equity and liabilities | 10/49 | €69,450 | €68,069 | -€1,382 | -2.0% |
| Equity | 10/15 | €9,727 | €14,332 | +€4,605 | +47.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,727 | €9,332 | +€4,605 | +97.4% |
| Amounts payable | 17/49 | €59,723 | €53,737 | -€5,986 | -10.0% |
| Amounts payable after more than one year | 17 | €34,999 | €24,252 | -€10,747 | -30.7% |
| Financial debts | 170/4 | €34,999 | €24,252 | -€10,747 | -30.7% |
| Amounts payable within one year | 42/48 | €24,725 | €29,485 | +€4,761 | +19.3% |
| Current portion of amounts payable after more than one year | 42 | €10,475 | €10,747 | +€272 | +2.6% |
| Trade debts | 44 | €1,731 | €3,626 | +€1,895 | +109% |
| Suppliers | 440/4 | €1,731 | €3,626 | +€1,895 | +109% |
| Advances received on contracts in progress | 46 | €4,930 | - | -€4,930 | |
| Taxes, remuneration and social security | 45 | - | €2,024 | +€2,024 | |
| Taxes | 450/3 | - | €2,024 | +€2,024 | |
| Other amounts payable | 47/48 | €7,588 | €13,088 | +€5,500 | +72.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,698 | €8,906 | +€207 | +2.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €11,902 | €17,020 | +€5,117 | +43.0% |
| Operating profit (loss) | 9901 | €2,817 | €7,714 | +€4,898 | +174% |
| Financial income | 75/76B | €0 | €0 | +€0 | +3,500% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +3,500% |
| Financial charges | 65/66B | €1,439 | €1,276 | -€164 | -11.4% |
| Recurring financial charges | 65 | €1,439 | €1,276 | -€164 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €1,377 | €6,439 | +€5,062 | +367% |
| Income taxes | 67/77 | - | €1,834 | +€1,834 | |
| Profit (loss) for the period | 9904 | €1,377 | €4,605 | +€3,228 | +234% |
| Profit (loss) for the period to be appropriated | 9905 | €1,377 | €4,605 | +€3,228 | +234% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.