Oswald AI: 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.
Oswald AI
Largest movements
- Receivables within one year +€67,352
up €67,352 (+110%), from €61,153 to €128,505
of which Trade receivables: +€98,836
- Other debts +€42,698
new in 2025: €42,698
- Profit (loss) carried forward +€42,335
up €42,335 (+37.0%), from -€114,424 to -€72,089
- Reserves -€36,000
down €36,000 (-85.3%), from €42,200 to €6,200
of which Distributable reserves: -€36,000
- Tax, wage and social debts +€11,495
up €11,495 (+891%), from €1,289 to €12,784
- Trade debts +€8,098
up €8,098 (+18.2%), from €44,407 to €52,505
- Gross operating margin +€87,835
up €87,835, from -€78,197 to €9,638
- Turnover +€87,291
up €87,291 (+56.3%), from €154,950 to €242,241
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 | €69,322 | €136,816 | +€67,494 | +97.4% |
| Current assets | 29/58 | €69,322 | €136,816 | +€67,494 | +97.4% |
| Amounts receivable within one year | 40/41 | €61,153 | €128,505 | +€67,352 | +110% |
| Trade receivables | 40 | €29,669 | €128,505 | +€98,836 | +333% |
| Other amounts receivable | 41 | €31,484 | - | -€31,484 | |
| Cash at bank and in hand | 54/58 | €5,100 | €5,100 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €3,069 | €3,211 | +€142 | +4.6% |
| Total equity and liabilities | 10/49 | €69,322 | €136,816 | +€67,494 | +97.4% |
| Equity | 10/15 | -€10,224 | -€3,889 | +€6,335 | +62.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €42,200 | €6,200 | -€36,000 | -85.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €36,000 | - | -€36,000 | |
| Profit (loss) carried forward | 14 | -€114,424 | -€72,089 | +€42,335 | +37.0% |
| Amounts payable | 17/49 | €79,545 | €140,705 | +€61,160 | +76.9% |
| Amounts payable within one year | 42/48 | €45,696 | €107,986 | +€62,290 | +136% |
| Trade debts | 44 | €44,407 | €52,505 | +€8,098 | +18.2% |
| Suppliers | 440/4 | €44,407 | €52,505 | +€8,098 | +18.2% |
| Taxes, remuneration and social security | 45 | €1,289 | €12,784 | +€11,495 | +891% |
| Taxes | 450/3 | €1,289 | €12,784 | +€11,495 | +891% |
| Other amounts payable | 47/48 | - | €42,698 | +€42,698 | |
| Accrued charges and deferred income | 492/3 | €33,849 | €32,718 | -€1,130 | -3.3% |
| Turnover | 70 | €154,950 | €242,241 | +€87,291 | +56.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €233,147 | €232,603 | -€544 | -0.2% |
| Other operating charges | 640/8 | €737 | €682 | -€55 | -7.5% |
| Gross operating margin | 9900 | -€78,197 | €9,638 | +€87,835 | |
| Operating profit (loss) | 9901 | -€78,935 | €8,956 | +€87,890 | |
| Financial income | 75/76B | €361 | €143 | -€218 | -60.5% |
| Recurring financial income | 75 | €361 | €143 | -€218 | -60.5% |
| Financial charges | 65/66B | €590 | €2,764 | +€2,174 | +369% |
| Recurring financial charges | 65 | €590 | €2,764 | +€2,174 | +369% |
| Profit (loss) for the period before taxes | 9903 | -€79,164 | €6,335 | +€85,498 | |
| Profit (loss) for the period | 9904 | -€79,164 | €6,335 | +€85,498 | |
| Profit (loss) for the period to be appropriated | 9905 | -€79,164 | €6,335 | +€85,498 |
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 25 October 2026 via checked.be.