ABU OUDA NUTS: 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.
ABU OUDA NUTS
Largest movements
- Tangible fixed assets +€2,645
new in 2025: €2,645
- Stocks and contracts -€2,500
down €2,500 (-4.2%), from €60,000 to €57,500
- Cash +€1,982
up €1,982 (+38.2%), from €5,196 to €7,178
mainly Tax, wage and social debts (+€16,048) and Net result for the year (+€4,023)
- Receivables within one year +€821
new in 2025: €821
- Trade debts -€16,063
down €16,063 (-78.1%), from €20,562 to €4,499
- Tax, wage and social debts +€16,048
up €16,048 (+106.7%), from €15,036 to €31,084
of which Remuneration and social security: +€10,809
- Profit (loss) carried forward +€4,023
up €4,023 (+39.3%), from €10,247 to €14,270
- Other debts -€1,060
down €1,060 (-6.5%), from €16,351 to €15,291
- Staff costs +€20,677
up €20,677 (+215.6%), from €9,592 to €30,270
- Gross operating margin +€6,162
up €6,162 (+19.3%), from €31,906 to €38,068
- Depreciation +€661
new in 2025: €661
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 | €65,196 | €68,144 | +€2,948 | +4.5% |
| Fixed assets | 21/28 | - | €2,645 | +€2,645 | |
| Tangible fixed assets | 22/27 | - | €2,645 | +€2,645 | |
| Furniture and vehicles | 24 | - | €2,645 | +€2,645 | |
| Current assets | 29/58 | €65,196 | €65,499 | +€303 | +0.5% |
| Stocks and contracts in progress | 3 | €60,000 | €57,500 | -€2,500 | -4.2% |
| Stocks | 30/36 | €60,000 | €57,500 | -€2,500 | -4.2% |
| Amounts receivable within one year | 40/41 | - | €821 | +€821 | |
| Trade receivables | 40 | - | €821 | +€821 | |
| Cash at bank and in hand | 54/58 | €5,196 | €7,178 | +€1,982 | +38.2% |
| Total equity and liabilities | 10/49 | €65,196 | €68,144 | +€2,948 | +4.5% |
| Equity | 10/15 | €13,247 | €17,270 | +€4,023 | +30.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,247 | €14,270 | +€4,023 | +39.3% |
| Amounts payable | 17/49 | €51,949 | €50,874 | -€1,075 | -2.1% |
| Amounts payable within one year | 42/48 | €51,949 | €50,874 | -€1,075 | -2.1% |
| Trade debts | 44 | €20,562 | €4,499 | -€16,063 | -78.1% |
| Suppliers | 440/4 | €20,562 | €4,499 | -€16,063 | -78.1% |
| Taxes, remuneration and social security | 45 | €15,036 | €31,084 | +€16,048 | +106.7% |
| Taxes | 450/3 | €6,308 | €11,547 | +€5,239 | +83.0% |
| Remuneration and social security | 454/9 | €8,728 | €19,537 | +€10,809 | +123.8% |
| Other amounts payable | 47/48 | €16,351 | €15,291 | -€1,060 | -6.5% |
| Remuneration, social security and pensions | 62 | €9,592 | €30,270 | +€20,677 | +215.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €661 | +€661 | |
| Other operating charges | 640/8 | €168 | €281 | +€113 | +67.4% |
| Gross operating margin | 9900 | €31,906 | €38,068 | +€6,162 | +19.3% |
| Operating profit (loss) | 9901 | €22,146 | €6,856 | -€15,290 | -69.0% |
| Financial charges | 65/66B | €69 | €242 | +€174 | +253.0% |
| Recurring financial charges | 65 | €69 | €242 | +€174 | +253.0% |
| Profit (loss) for the period before taxes | 9903 | €22,077 | €6,614 | -€15,463 | -70.0% |
| Income taxes | 67/77 | €2,562 | €2,590 | +€29 | +1.1% |
| Profit (loss) for the period | 9904 | €19,516 | €4,023 | -€15,492 | -79.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,516 | €4,023 | -€15,492 | -79.4% |
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 12 October 2026 via checked.be.