OSYKA MANAGING: 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.
OSYKA MANAGING
Largest movements
- Cash +€39,100
up €39,100 (+163%), from €24,032 to €63,131
mainly Net result for the year (+€33,053) and Tax, wage and social debts (+€5,704)
- Receivables within one year -€4,756
down €4,756 (-36.9%), from €12,885 to €8,129
of which Trade receivables: -€4,059
- Profit (loss) carried forward +€33,053
up €33,053 (+213%), from €15,532 to €48,585
- Tax, wage and social debts +€5,704
up €5,704 (+66.8%), from €8,538 to €14,242
of which Taxes: +€5,704
- Accrued charges and deferred income -€4,050
no longer reported in 2025 (was €4,050)
- Trade debts -€3,608
down €3,608 (-82.0%), from €4,398 to €790
- Other debts +€3,245
up €3,245 (+232%), from €1,398 to €4,643
- Gross operating margin +€23,206
up €23,206 (+114%), from €20,407 to €43,613
- Taxes +€4,882
up €4,882 (+102%), from €4,797 to €9,678
- Other operating charges +€799
new in 2025: €799
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 | €36,917 | €71,260 | +€34,343 | +93.0% |
| Current assets | 29/58 | €36,917 | €71,260 | +€34,343 | +93.0% |
| Amounts receivable within one year | 40/41 | €12,885 | €8,129 | -€4,756 | -36.9% |
| Trade receivables | 40 | €12,188 | €8,129 | -€4,059 | -33.3% |
| Other amounts receivable | 41 | €697 | - | -€697 | |
| Cash at bank and in hand | 54/58 | €24,032 | €63,131 | +€39,100 | +163% |
| Total equity and liabilities | 10/49 | €36,917 | €71,260 | +€34,343 | +93.0% |
| Equity | 10/15 | €18,532 | €51,585 | +€33,053 | +178% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,532 | €48,585 | +€33,053 | +213% |
| Amounts payable | 17/49 | €18,385 | €19,675 | +€1,290 | +7.0% |
| Amounts payable within one year | 42/48 | €14,335 | €19,675 | +€5,340 | +37.3% |
| Trade debts | 44 | €4,398 | €790 | -€3,608 | -82.0% |
| Suppliers | 440/4 | €4,398 | €790 | -€3,608 | -82.0% |
| Taxes, remuneration and social security | 45 | €8,538 | €14,242 | +€5,704 | +66.8% |
| Taxes | 450/3 | €6,038 | €11,742 | +€5,704 | +94.5% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €1,398 | €4,643 | +€3,245 | +232% |
| Accrued charges and deferred income | 492/3 | €4,050 | - | -€4,050 | |
| Other operating charges | 640/8 | - | €799 | +€799 | |
| Gross operating margin | 9900 | €20,407 | €43,613 | +€23,206 | +114% |
| Operating profit (loss) | 9901 | €20,407 | €42,814 | +€22,407 | +110% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €78 | €90 | +€11 | +14.2% |
| Recurring financial charges | 65 | €78 | €90 | +€11 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | €20,329 | €42,731 | +€22,403 | +110% |
| Income taxes | 67/77 | €4,797 | €9,678 | +€4,882 | +102% |
| Profit (loss) for the period | 9904 | €15,532 | €33,053 | +€17,521 | +113% |
| Profit (loss) for the period to be appropriated | 9905 | €15,532 | €33,053 | +€17,521 | +113% |
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 18 October 2026 via checked.be.