OSWALDUS: 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.
OSWALDUS
Largest movements
- Stocks and contracts -€3,037
down €3,037 (-72.4%), from €4,197 to €1,160
- Cash +€2,418
up €2,418 (+32.7%), from €7,384 to €9,802
mainly Stocks and contracts (+€3,037) and Receivables within one year (+€1,039)
- Receivables within one year -€1,039
down €1,039 (-41.9%), from €2,479 to €1,440
of which Trade receivables: -€777
- Profit (loss) carried forward -€1,550
down €1,550, from €76 to -€1,474
- Turnover -€4,425
down €4,425 (-33.7%), from €13,113 to €8,688
- Gross operating margin -€2,643
down €2,643, from €1,165 to -€1,478
- Purchases and services -€1,782
down €1,782 (-14.9%), from €11,948 to €10,166
- Depreciation -€1,031
no longer reported in 2023 (was €1,031)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,060 | €12,402 | -€1,658 | -11.8% |
| Current assets | 29/58 | €14,060 | €12,402 | -€1,658 | -11.8% |
| Stocks and contracts in progress | 3 | €4,197 | €1,160 | -€3,037 | -72.4% |
| Stocks | 30/36 | €4,197 | €1,160 | -€3,037 | -72.4% |
| Amounts receivable within one year | 40/41 | €2,479 | €1,440 | -€1,039 | -41.9% |
| Trade receivables | 40 | €2,067 | €1,290 | -€777 | -37.6% |
| Other amounts receivable | 41 | €412 | €150 | -€262 | -63.6% |
| Cash at bank and in hand | 54/58 | €7,384 | €9,802 | +€2,418 | +32.7% |
| Total equity and liabilities | 10/49 | €14,060 | €12,402 | -€1,658 | -11.8% |
| Equity | 10/15 | €10,076 | €8,526 | -€1,550 | -15.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76 | -€1,474 | -€1,550 | |
| Amounts payable | 17/49 | €3,984 | €3,876 | -€108 | -2.7% |
| Amounts payable within one year | 42/48 | €3,599 | €3,526 | -€73 | -2.0% |
| Trade debts | 44 | €3,529 | €3,526 | -€3 | -0.1% |
| Suppliers | 440/4 | €3,529 | €3,526 | -€3 | -0.1% |
| Taxes, remuneration and social security | 45 | €30 | - | -€30 | |
| Taxes | 450/3 | €30 | - | -€30 | |
| Other amounts payable | 47/48 | €40 | - | -€40 | |
| Accrued charges and deferred income | 492/3 | €385 | €350 | -€35 | -9.1% |
| Turnover | 70 | €13,113 | €8,688 | -€4,425 | -33.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €11,948 | €10,166 | -€1,782 | -14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,031 | - | -€1,031 | |
| Gross operating margin | 9900 | €1,165 | -€1,478 | -€2,643 | |
| Operating profit (loss) | 9901 | €134 | -€1,478 | -€1,612 | |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €63 | €53 | -€10 | -15.9% |
| Recurring financial charges | 65 | €63 | €53 | -€10 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €76 | -€1,531 | -€1,607 | |
| Income taxes | 67/77 | - | €19 | +€19 | |
| Profit (loss) for the period | 9904 | €76 | -€1,550 | -€1,626 | |
| Profit (loss) for the period to be appropriated | 9905 | €76 | -€1,550 | -€1,626 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.