J. OUDERMANS: 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.
J. OUDERMANS
Largest movements
- Receivables within one year -€9,203
down €9,203 (-93.6%), from €9,833 to €630
of which Trade receivables: -€9,669
- Cash +€596
up €596 (+10.2%), from €5,843 to €6,439
mainly Trade debts (+€21,089) and Receivables within one year (+€9,203)
- Deferred charges and accrued income +€550
new in 2025: €550
- Trade debts +€21,089
up €21,089 (+332.1%), from €6,350 to €27,439
- Profit (loss) carried forward -€16,776
down €16,776 (-7.9%), from -€212,148 to -€228,924
- Other debts -€10,042
down €10,042 (-6.5%), from €153,743 to €143,700
- Tax, wage and social debts -€2,442
down €2,442 (-10.8%), from €22,707 to €20,265
of which Taxes: -€2,236
- Staff costs -€1,420
down €1,420 (-2.0%), from €72,401 to €70,981
- Financial charges -€963
down €963 (-38.6%), from €2,499 to €1,535
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 | €16,551 | €8,380 | -€8,172 | -49.4% |
| Current assets | 29/58 | €16,551 | €8,380 | -€8,172 | -49.4% |
| Stocks and contracts in progress | 3 | €876 | €761 | -€115 | -13.1% |
| Stocks | 30/36 | €876 | €761 | -€115 | -13.1% |
| Amounts receivable within one year | 40/41 | €9,833 | €630 | -€9,203 | -93.6% |
| Trade receivables | 40 | €9,669 | - | -€9,669 | |
| Other amounts receivable | 41 | €164 | €630 | +€466 | +284.3% |
| Cash at bank and in hand | 54/58 | €5,843 | €6,439 | +€596 | +10.2% |
| Deferred charges and accrued income | 490/1 | - | €550 | +€550 | |
| Total equity and liabilities | 10/49 | €16,551 | €8,380 | -€8,172 | -49.4% |
| Equity | 10/15 | -€166,248 | -€183,024 | -€16,776 | -10.1% |
| Contributions | 10/11 | €45,900 | €45,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€212,148 | -€228,924 | -€16,776 | -7.9% |
| Amounts payable | 17/49 | €182,799 | €191,404 | +€8,604 | +4.7% |
| Amounts payable within one year | 42/48 | €182,799 | €191,404 | +€8,604 | +4.7% |
| Trade debts | 44 | €6,350 | €27,439 | +€21,089 | +332.1% |
| Suppliers | 440/4 | €6,350 | €27,439 | +€21,089 | +332.1% |
| Taxes, remuneration and social security | 45 | €22,707 | €20,265 | -€2,442 | -10.8% |
| Taxes | 450/3 | €13,399 | €11,163 | -€2,236 | -16.7% |
| Remuneration and social security | 454/9 | €9,308 | €9,102 | -€206 | -2.2% |
| Other amounts payable | 47/48 | €153,743 | €143,700 | -€10,042 | -6.5% |
| Remuneration, social security and pensions | 62 | €72,401 | €70,981 | -€1,420 | -2.0% |
| Other operating charges | 640/8 | €1,631 | €1,396 | -€235 | -14.4% |
| Non-recurring operating charges | 66A | €17 | - | -€17 | |
| Gross operating margin | 9900 | €57,127 | €57,136 | +€9 | 0.0% |
| Operating profit (loss) | 9901 | -€16,922 | -€15,241 | +€1,681 | +9.9% |
| Financial income | 75/76B | €2 | €0 | -€1 | -90.7% |
| Recurring financial income | 75 | €2 | €0 | -€1 | -90.7% |
| Financial charges | 65/66B | €2,499 | €1,535 | -€963 | -38.6% |
| Recurring financial charges | 65 | €2,499 | €1,535 | -€963 | -38.6% |
| Profit (loss) for the period before taxes | 9903 | -€19,419 | -€16,776 | +€2,643 | +13.6% |
| Income taxes | 67/77 | €208 | - | -€208 | |
| Profit (loss) for the period | 9904 | -€19,627 | -€16,776 | +€2,851 | +14.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,627 | -€16,776 | +€2,851 | +14.5% |
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 6 October 2026 via checked.be.