OSVI: 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.
OSVI
Largest movements
- Cash +€37,699
up €37,699 (+95.7%), from €39,404 to €77,103
mainly Net result for the year (+€26,016) and Tax, wage and social debts (+€7,900)
- Receivables within one year +€1,081
up €1,081 (+6.3%), from €17,286 to €18,366
of which Trade receivables: +€997
- Profit (loss) carried forward +€26,016
up €26,016 (+59.7%), from €43,547 to €69,563
- Tax, wage and social debts +€7,900
up €7,900 (+64.8%), from €12,200 to €20,100
- Trade debts +€4,347
new in 2025: €4,347
- Gross operating margin -€21,865
down €21,865 (-38.8%), from €56,401 to €34,535
- Taxes -€4,300
down €4,300 (-35.2%), from €12,200 to €7,900
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 | €58,747 | €97,011 | +€38,263 | +65.1% |
| Fixed assets | 21/28 | €2,058 | €1,542 | -€517 | -25.1% |
| Tangible fixed assets | 22/27 | €1,233 | €716 | -€517 | -41.9% |
| Furniture and vehicles | 24 | €1,233 | €716 | -€517 | -41.9% |
| Financial fixed assets | 28 | €825 | €825 | = | 0.0% |
| Current assets | 29/58 | €56,689 | €95,469 | +€38,780 | +68.4% |
| Amounts receivable within one year | 40/41 | €17,286 | €18,366 | +€1,081 | +6.3% |
| Trade receivables | 40 | €16,633 | €17,630 | +€997 | +6.0% |
| Other amounts receivable | 41 | €652 | €736 | +€84 | +12.9% |
| Cash at bank and in hand | 54/58 | €39,404 | €77,103 | +€37,699 | +95.7% |
| Total equity and liabilities | 10/49 | €58,747 | €97,011 | +€38,263 | +65.1% |
| Equity | 10/15 | €46,547 | €72,563 | +€26,016 | +55.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,547 | €69,563 | +€26,016 | +59.7% |
| Amounts payable | 17/49 | €12,200 | €24,447 | +€12,247 | +100% |
| Amounts payable within one year | 42/48 | €12,200 | €24,447 | +€12,247 | +100% |
| Trade debts | 44 | - | €4,347 | +€4,347 | |
| Suppliers | 440/4 | - | €4,347 | +€4,347 | |
| Taxes, remuneration and social security | 45 | €12,200 | €20,100 | +€7,900 | +64.8% |
| Taxes | 450/3 | €12,200 | €20,100 | +€7,900 | +64.8% |
| Remuneration, social security and pensions | 62 | €265 | - | -€265 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €317 | €517 | +€200 | +62.9% |
| Gross operating margin | 9900 | €56,401 | €34,535 | -€21,865 | -38.8% |
| Operating profit (loss) | 9901 | €55,819 | €34,019 | -€21,800 | -39.1% |
| Financial income | 75/76B | - | €64 | +€64 | |
| Recurring financial income | 75 | - | €64 | +€64 | |
| Financial charges | 65/66B | €71 | €168 | +€96 | +135% |
| Recurring financial charges | 65 | €71 | €168 | +€96 | +135% |
| Profit (loss) for the period before taxes | 9903 | €55,747 | €33,916 | -€21,832 | -39.2% |
| Income taxes | 67/77 | €12,200 | €7,900 | -€4,300 | -35.2% |
| Profit (loss) for the period | 9904 | €43,547 | €26,016 | -€17,532 | -40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €43,547 | €26,016 | -€17,532 | -40.3% |
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 1 November 2026 via checked.be.