OSWINNEN CONSULTING: 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.
OSWINNEN CONSULTING
Largest movements
- Cash +€84,151
up €84,151 (+166%), from €50,603 to €134,754
mainly Net result for the year (+€66,695) and Receivables within one year (+€14,163)
- Receivables within one year -€14,163
down €14,163 (-49.4%), from €28,683 to €14,520
of which Trade receivables: -€13,950
- Tangible fixed assets +€3,394
new in 2025: €3,394
- Deferred charges and accrued income -€1,768
down €1,768 (-61.5%), from €2,878 to €1,109
- Profit (loss) carried forward +€65,862
up €65,862 (+139%), from €47,334 to €113,196
- Tax, wage and social debts +€7,021
up €7,021 (+25.9%), from €27,096 to €34,117
of which Taxes: +€7,021
- Trade debts -€3,448
down €3,448 (-58.7%), from €5,875 to €2,427
- Other debts +€2,177
up €2,177 (+253%), from €859 to €3,036
- Gross operating margin +€26,874
up €26,874 (+42.8%), from €62,834 to €89,709
- Taxes +€5,594
up €5,594 (+45.3%), from €12,359 to €17,953
- Financial charges +€1,757
up €1,757 (+77.0%), from €2,283 to €4,040
- Depreciation +€932
new in 2025: €932
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 | €82,164 | €153,777 | +€71,613 | +87.2% |
| Fixed assets | 21/28 | - | €3,394 | +€3,394 | |
| Tangible fixed assets | 22/27 | - | €3,394 | +€3,394 | |
| Furniture and vehicles | 24 | - | €3,394 | +€3,394 | |
| Current assets | 29/58 | €82,164 | €150,383 | +€68,219 | +83.0% |
| Amounts receivable within one year | 40/41 | €28,683 | €14,520 | -€14,163 | -49.4% |
| Trade receivables | 40 | €28,470 | €14,520 | -€13,950 | -49.0% |
| Other amounts receivable | 41 | €213 | €0 | -€213 | -100% |
| Cash at bank and in hand | 54/58 | €50,603 | €134,754 | +€84,151 | +166% |
| Deferred charges and accrued income | 490/1 | €2,878 | €1,109 | -€1,768 | -61.5% |
| Total equity and liabilities | 10/49 | €82,164 | €153,777 | +€71,613 | +87.2% |
| Equity | 10/15 | €48,334 | €114,196 | +€65,862 | +136% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,334 | €113,196 | +€65,862 | +139% |
| Amounts payable | 17/49 | €33,830 | €39,580 | +€5,750 | +17.0% |
| Amounts payable within one year | 42/48 | €33,830 | €39,580 | +€5,750 | +17.0% |
| Trade debts | 44 | €5,875 | €2,427 | -€3,448 | -58.7% |
| Suppliers | 440/4 | €5,875 | €2,427 | -€3,448 | -58.7% |
| Taxes, remuneration and social security | 45 | €27,096 | €34,117 | +€7,021 | +25.9% |
| Taxes | 450/3 | €24,411 | €31,432 | +€7,021 | +28.8% |
| Remuneration and social security | 454/9 | €2,685 | €2,685 | = | 0.0% |
| Other amounts payable | 47/48 | €859 | €3,036 | +€2,177 | +253% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €932 | +€932 | |
| Non-recurring operating charges | 66A | - | €89 | +€89 | |
| Gross operating margin | 9900 | €62,834 | €89,709 | +€26,874 | +42.8% |
| Operating profit (loss) | 9901 | €62,834 | €88,688 | +€25,853 | +41.1% |
| Financial charges | 65/66B | €2,283 | €4,040 | +€1,757 | +77.0% |
| Recurring financial charges | 65 | €2,283 | €4,040 | +€1,757 | +77.0% |
| Profit (loss) for the period before taxes | 9903 | €60,552 | €84,648 | +€24,096 | +39.8% |
| Income taxes | 67/77 | €12,359 | €17,953 | +€5,594 | +45.3% |
| Profit (loss) for the period | 9904 | €48,193 | €66,695 | +€18,502 | +38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €48,193 | €66,695 | +€18,502 | +38.4% |
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 30 October 2026 via checked.be.