VAN OSNABRUGGE: 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.
VAN OSNABRUGGE
Largest movements
- Cash +€46,895
up €46,895 (+28,409%), from €165 to €47,060
mainly Net result for the year (+€58,498) and Receivables within one year (+€3,247)
- Tangible fixed assets +€4,821
up €4,821 (+406%), from €1,188 to €6,009
of which Plant, machinery and equipment: +€4,821
- Receivables within one year -€3,247
down €3,247 (-10.6%), from €30,719 to €27,472
of which Trade receivables: -€5,923
- Profit (loss) carried forward +€58,498
up €58,498, from -€35,606 to €22,892
- Short-term financial debts -€10,582
no longer reported in 2025 (was €10,582)
- Tax, wage and social debts +€2,011
up €2,011 (+50.4%), from €3,992 to €6,002
of which Taxes: +€1,311
- Trade debts -€1,234
down €1,234 (-53.6%), from €2,305 to €1,070
- Turnover +€128,251
up €128,251 (+57.1%), from €224,784 to €353,035
- Gross operating margin +€70,767
up €70,767 (+334%), from €21,173 to €91,940
- Purchases and services +€57,484
up €57,484 (+28.2%), from €203,611 to €261,095
- Staff costs +€18,819
up €18,819 (+121%), from €15,507 to €34,327
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 | €33,422 | €82,068 | +€48,646 | +146% |
| Fixed assets | 21/28 | €2,538 | €7,359 | +€4,821 | +190% |
| Tangible fixed assets | 22/27 | €1,188 | €6,009 | +€4,821 | +406% |
| Plant, machinery and equipment | 23 | €1,188 | €6,009 | +€4,821 | +406% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €1,350 | €1,350 | = | 0.0% |
| Current assets | 29/58 | €30,884 | €74,709 | +€43,825 | +142% |
| Amounts receivable within one year | 40/41 | €30,719 | €27,472 | -€3,247 | -10.6% |
| Trade receivables | 40 | €20,250 | €14,326 | -€5,923 | -29.3% |
| Other amounts receivable | 41 | €10,469 | €13,146 | +€2,677 | +25.6% |
| Cash at bank and in hand | 54/58 | €165 | €47,060 | +€46,895 | +28,409% |
| Deferred charges and accrued income | 490/1 | - | €176 | +€176 | |
| Total equity and liabilities | 10/49 | €33,422 | €82,068 | +€48,646 | +146% |
| Equity | 10/15 | -€19,606 | €38,892 | +€58,498 | |
| Contributions | 10/11 | €16,000 | €16,000 | = | 0.0% |
| Capital | 10 | - | €16,000 | +€16,000 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Uncalled capital | 101 | - | €2,600 | +€2,600 | |
| Profit (loss) carried forward | 14 | -€35,606 | €22,892 | +€58,498 | |
| Amounts payable | 17/49 | €53,028 | €43,175 | -€9,852 | -18.6% |
| Amounts payable within one year | 42/48 | €53,028 | €43,175 | -€9,852 | -18.6% |
| Financial debts | 43 | €10,582 | - | -€10,582 | |
| Credit institutions | 430/8 | €10,582 | - | -€10,582 | |
| Trade debts | 44 | €2,305 | €1,070 | -€1,234 | -53.6% |
| Suppliers | 440/4 | €2,305 | €1,070 | -€1,234 | -53.6% |
| Taxes, remuneration and social security | 45 | €3,992 | €6,002 | +€2,011 | +50.4% |
| Taxes | 450/3 | €992 | €2,302 | +€1,311 | +132% |
| Remuneration and social security | 454/9 | €3,000 | €3,700 | +€700 | +23.3% |
| Other amounts payable | 47/48 | €36,150 | €36,103 | -€47 | -0.1% |
| Turnover | 70 | €224,784 | €353,035 | +€128,251 | +57.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €203,611 | €261,095 | +€57,484 | +28.2% |
| Remuneration, social security and pensions | 62 | €15,507 | €34,327 | +€18,819 | +121% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,823 | €1,179 | -€1,645 | -58.2% |
| Other operating charges | 640/8 | €2,136 | €2,290 | +€153 | +7.2% |
| Gross operating margin | 9900 | €21,173 | €91,940 | +€70,767 | +334% |
| Operating profit (loss) | 9901 | €706 | €54,145 | +€53,439 | +7,568% |
| Financial income | 75/76B | €9,044 | €8,407 | -€637 | -7.0% |
| Recurring financial income | 75 | €3 | €7 | +€4 | +151% |
| Non-recurring financial income | 76B | €9,041 | €8,400 | -€641 | -7.1% |
| Financial charges | 65/66B | €1,005 | €1,449 | +€445 | +44.3% |
| Recurring financial charges | 65 | €1,005 | €1,449 | +€445 | +44.3% |
| Profit (loss) for the period before taxes | 9903 | €8,745 | €61,103 | +€52,358 | +599% |
| Income taxes | 67/77 | - | €2,604 | +€2,604 | |
| Profit (loss) for the period | 9904 | €8,745 | €58,498 | +€49,753 | +569% |
| Profit (loss) for the period to be appropriated | 9905 | €8,745 | €58,498 | +€49,753 | +569% |
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 13 October 2026 via checked.be.