OSSYO: what changed
Two fiscal 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.
OSSYO
Largest movements
- Cash +€135,126
new in 2025: €135,126
mainly Current investments (+€96,786) and Provisions (+€48,321)
- Current investments -€96,786
no longer reported in 2025 (was €96,786)
- Tangible fixed assets -€6,936
down €6,936 (-35.2%), from €19,731 to €12,795
of which Leasing and similar rights: -€7,270
- Deferred charges and accrued income -€4,442
down €4,442 (-32.2%), from €13,782 to €9,340
- Provisions +€48,321
new in 2025: €48,321
- Profit (loss) carried forward -€14,473
down €14,473 (-13.7%), from €105,469 to €90,996
- Debts after one year -€7,533
down €7,533 (-58.5%), from €12,883 to €5,350
- Provisions +€48,321
new in 2025: €48,321
- Gross operating margin -€13,375
down €13,375 (-19.4%), from €69,072 to €55,697
- Other operating charges -€4,707
down €4,707 (-85.0%), from €5,536 to €829
- Taxes -€1,248
down €1,248 (-9.9%), from €12,603 to €11,355
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 | €132,727 | €160,739 | +€28,012 | +21.1% |
| Fixed assets | 21/28 | €19,731 | €12,795 | -€6,936 | -35.2% |
| Tangible fixed assets | 22/27 | €19,731 | €12,795 | -€6,936 | -35.2% |
| Furniture and vehicles | 24 | €1,587 | €1,920 | +€333 | +21.0% |
| Leasing and similar rights | 25 | €18,144 | €10,875 | -€7,270 | -40.1% |
| Current assets | 29/58 | €112,995 | €147,944 | +€34,949 | +30.9% |
| Amounts receivable within one year | 40/41 | €2,428 | €3,478 | +€1,050 | +43.3% |
| Trade receivables | 40 | - | €333 | +€333 | |
| Other amounts receivable | 41 | €2,428 | €3,145 | +€718 | +29.6% |
| Current investments | 50/53 | €96,786 | - | -€96,786 | |
| Cash at bank and in hand | 54/58 | - | €135,126 | +€135,126 | |
| Deferred charges and accrued income | 490/1 | €13,782 | €9,340 | -€4,442 | -32.2% |
| Total equity and liabilities | 10/49 | €132,727 | €160,739 | +€28,012 | +21.1% |
| Equity | 10/15 | €109,469 | €94,996 | -€14,473 | -13.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,469 | €90,996 | -€14,473 | -13.7% |
| Provisions and deferred taxes | 16 | - | €48,321 | +€48,321 | |
| Provisions for liabilities and charges | 160/5 | - | €48,321 | +€48,321 | |
| Other liabilities and charges | 164/5 | - | €48,321 | +€48,321 | |
| Amounts payable | 17/49 | €23,257 | €17,422 | -€5,836 | -25.1% |
| Amounts payable after more than one year | 17 | €12,883 | €5,350 | -€7,533 | -58.5% |
| Financial debts | 170/4 | €12,883 | €5,350 | -€7,533 | -58.5% |
| Amounts payable within one year | 42/48 | €10,374 | €12,072 | +€1,698 | +16.4% |
| Current portion of amounts payable after more than one year | 42 | €7,354 | €7,882 | +€528 | +7.2% |
| Trade debts | 44 | €168 | €434 | +€266 | +158.1% |
| Suppliers | 440/4 | €103 | €434 | +€332 | +323.3% |
| Bills of exchange payable | 441 | €66 | - | -€66 | |
| Taxes, remuneration and social security | 45 | €2,852 | €2,603 | -€249 | -8.7% |
| Taxes | 450/3 | €2,852 | €2,603 | -€249 | -8.7% |
| Other amounts payable | 47/48 | - | €1,153 | +€1,153 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,041 | €8,185 | +€145 | +1.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €48,321 | +€48,321 | |
| Other operating charges | 640/8 | €5,536 | €829 | -€4,707 | -85.0% |
| Gross operating margin | 9900 | €69,072 | €55,697 | -€13,375 | -19.4% |
| Operating profit (loss) | 9901 | €55,495 | -€1,639 | -€57,134 | |
| Financial income | 75/76B | €29 | - | -€29 | |
| Recurring financial income | 75 | €29 | - | -€29 | |
| Financial charges | 65/66B | €688 | €621 | -€67 | -9.8% |
| Recurring financial charges | 65 | €688 | €621 | -€67 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €54,836 | -€2,260 | -€57,096 | |
| Income taxes | 67/77 | €12,603 | €11,355 | -€1,248 | -9.9% |
| Profit (loss) for the period | 9904 | €42,233 | -€13,614 | -€55,847 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,233 | -€13,614 | -€55,847 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.