OSCC: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
OSCC
Largest movements
- Receivables within one year +€105,367
up €105,367 (+62.2%), from €169,284 to €274,651
of which Trade receivables: +€100,783
- Cash +€71,093
up €71,093 (+47.8%), from €148,798 to €219,891
mainly Trade debts (+€156,916) and Other debts (+€59,099)
- Tangible fixed assets -€14,121
down €14,121 (-36.4%), from €38,795 to €24,674
of which Furniture and vehicles: -€14,135
- Deferred charges and accrued income +€8,937
up €8,937 (+244%), from €3,669 to €12,606
- Trade debts +€156,916
up €156,916 (+241%), from €65,236 to €222,152
- Other debts +€59,099
up €59,099 (+224%), from €26,402 to €85,501
- Reserves -€56,537
down €56,537 (-16.5%), from €341,802 to €285,266
- Tax, wage and social debts +€11,698
up €11,698 (+57.3%), from €20,431 to €32,130
of which Taxes: +€10,655
- Financial charges +€43,376
up €43,376 (+1,085%), from €3,997 to €47,373
- Taxes -€11,108
down €11,108 (-48.0%), from €23,159 to €12,051
- Gross operating margin +€2,160
up €2,160 (+2.1%), from €101,584 to €103,744
- Financial income +€1,784
up €1,784 (+100%), from €1,781 to €3,565
- Depreciation -€1,521
down €1,521 (-6.6%), from €22,917 to €21,396
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €460,466 | €631,743 | +€171,276 | +37.2% |
| Fixed assets | 21/28 | €38,945 | €24,824 | -€14,121 | -36.3% |
| Tangible fixed assets | 22/27 | €38,795 | €24,674 | -€14,121 | -36.4% |
| Plant, machinery and equipment | 23 | €7,089 | €9,129 | +€2,040 | +28.8% |
| Furniture and vehicles | 24 | €17,611 | €3,476 | -€14,135 | -80.3% |
| Other tangible fixed assets | 26 | €14,095 | €12,069 | -€2,026 | -14.4% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €421,521 | €606,919 | +€185,397 | +44.0% |
| Amounts receivable within one year | 40/41 | €169,284 | €274,651 | +€105,367 | +62.2% |
| Trade receivables | 40 | €156,852 | €257,635 | +€100,783 | +64.3% |
| Other amounts receivable | 41 | €12,432 | €17,016 | +€4,584 | +36.9% |
| Current investments | 50/53 | €99,771 | €99,771 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €148,798 | €219,891 | +€71,093 | +47.8% |
| Deferred charges and accrued income | 490/1 | €3,669 | €12,606 | +€8,937 | +244% |
| Total equity and liabilities | 10/49 | €460,466 | €631,743 | +€171,276 | +37.2% |
| Equity | 10/15 | €348,002 | €291,466 | -€56,537 | -16.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €341,802 | €285,266 | -€56,537 | -16.5% |
| Distributable reserves | 133 | €341,802 | €285,266 | -€56,537 | -16.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €112,464 | €340,277 | +€227,813 | +203% |
| Amounts payable within one year | 42/48 | €112,069 | €339,783 | +€227,714 | +203% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €65,236 | €222,152 | +€156,916 | +241% |
| Suppliers | 440/4 | €65,236 | €222,152 | +€156,916 | +241% |
| Taxes, remuneration and social security | 45 | €20,431 | €32,130 | +€11,698 | +57.3% |
| Taxes | 450/3 | €20,431 | €31,086 | +€10,655 | +52.1% |
| Remuneration and social security | 454/9 | - | €1,043 | +€1,043 | |
| Other amounts payable | 47/48 | €26,402 | €85,501 | +€59,099 | +224% |
| Accrued charges and deferred income | 492/3 | €395 | €494 | +€99 | +25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,917 | €21,396 | -€1,521 | -6.6% |
| Other operating charges | 640/8 | €760 | €721 | -€39 | -5.1% |
| Gross operating margin | 9900 | €101,584 | €103,744 | +€2,160 | +2.1% |
| Operating profit (loss) | 9901 | €77,907 | €81,627 | +€3,720 | +4.8% |
| Financial income | 75/76B | €1,781 | €3,565 | +€1,784 | +100% |
| Recurring financial income | 75 | €1,781 | €3,565 | +€1,784 | +100% |
| Financial charges | 65/66B | €3,997 | €47,373 | +€43,376 | +1,085% |
| Recurring financial charges | 65 | €3,997 | €47,373 | +€43,376 | +1,085% |
| Profit (loss) for the period before taxes | 9903 | €75,691 | €37,819 | -€37,872 | -50.0% |
| Income taxes | 67/77 | €23,159 | €12,051 | -€11,108 | -48.0% |
| Profit (loss) for the period | 9904 | €52,532 | €25,768 | -€26,765 | -50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €52,532 | €25,768 | -€26,765 | -50.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.