OSYK Services: 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.
OSYK Services
Largest movements
- Cash +€57,513
up €57,513 (+36.6%), from €156,931 to €214,444
mainly Net result for the year (+€71,442) and Receivables within one year (+€28,830)
- Receivables within one year -€28,830
down €28,830 (-53.1%), from €54,255 to €25,425
of which Trade receivables: -€30,074
- Reserves +€23,155
up €23,155 (+6.4%), from €359,415 to €382,571
of which Distributable reserves: +€23,155
- Other debts +€6,135
up €6,135 (+15.6%), from €39,332 to €45,466
- Gross operating margin +€9,323
up €9,323 (+8.3%), from €111,779 to €121,103
- Depreciation +€5,025
up €5,025 (+69.1%), from €7,273 to €12,298
- Taxes +€1,718
up €1,718 (+5.3%), from €32,191 to €33,909
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 | €428,195 | €456,491 | +€28,295 | +6.6% |
| Fixed assets | 21/28 | €216,027 | €214,889 | -€1,138 | -0.5% |
| Tangible fixed assets | 22/27 | €213,902 | €212,764 | -€1,138 | -0.5% |
| Land and buildings | 22 | €201,036 | €195,373 | -€5,663 | -2.8% |
| Furniture and vehicles | 24 | €11,662 | €16,311 | +€4,649 | +39.9% |
| Other tangible fixed assets | 26 | €1,204 | €1,079 | -€125 | -10.4% |
| Financial fixed assets | 28 | €2,125 | €2,125 | = | 0.0% |
| Current assets | 29/58 | €212,168 | €241,602 | +€29,434 | +13.9% |
| Amounts receivable within one year | 40/41 | €54,255 | €25,425 | -€28,830 | -53.1% |
| Trade receivables | 40 | €54,255 | €24,181 | -€30,074 | -55.4% |
| Other amounts receivable | 41 | - | €1,244 | +€1,244 | |
| Cash at bank and in hand | 54/58 | €156,931 | €214,444 | +€57,513 | +36.6% |
| Deferred charges and accrued income | 490/1 | €982 | €1,732 | +€750 | +76.4% |
| Total equity and liabilities | 10/49 | €428,195 | €456,491 | +€28,295 | +6.6% |
| Equity | 10/15 | €371,815 | €394,971 | +€23,155 | +6.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €359,415 | €382,571 | +€23,155 | +6.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,969 | €11,969 | = | 0.0% |
| Distributable reserves | 133 | €345,587 | €368,742 | +€23,155 | +6.7% |
| Amounts payable | 17/49 | €56,380 | €61,520 | +€5,140 | +9.1% |
| Amounts payable within one year | 42/48 | €55,180 | €61,520 | +€6,340 | +11.5% |
| Trade debts | 44 | €3,965 | €4,883 | +€918 | +23.1% |
| Suppliers | 440/4 | €3,965 | €4,883 | +€918 | +23.1% |
| Taxes, remuneration and social security | 45 | €11,883 | €11,171 | -€712 | -6.0% |
| Taxes | 450/3 | €11,883 | €11,171 | -€712 | -6.0% |
| Other amounts payable | 47/48 | €39,332 | €45,466 | +€6,135 | +15.6% |
| Accrued charges and deferred income | 492/3 | €1,200 | - | -€1,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,273 | €12,298 | +€5,025 | +69.1% |
| Other operating charges | 640/8 | €1,476 | €1,715 | +€239 | +16.2% |
| Non-recurring operating charges | 66A | €1,214 | - | -€1,214 | |
| Gross operating margin | 9900 | €111,779 | €121,103 | +€9,323 | +8.3% |
| Operating profit (loss) | 9901 | €101,816 | €107,089 | +€5,274 | +5.2% |
| Financial income | 75/76B | €264 | €544 | +€280 | +106.1% |
| Recurring financial income | 75 | €264 | €544 | +€280 | +106.1% |
| Financial charges | 65/66B | €1,642 | €2,282 | +€640 | +39.0% |
| Recurring financial charges | 65 | €1,642 | €1,782 | +€140 | +8.5% |
| Non-recurring financial charges | 66B | - | €500 | +€500 | |
| Profit (loss) for the period before taxes | 9903 | €100,438 | €105,351 | +€4,914 | +4.9% |
| Income taxes | 67/77 | €32,191 | €33,909 | +€1,718 | +5.3% |
| Profit (loss) for the period | 9904 | €68,246 | €71,442 | +€3,195 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €68,246 | €71,442 | +€3,195 | +4.7% |
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 5 October 2026 via checked.be.