LE OUI: 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.
LE OUI
Largest movements
- Receivables within one year +€9,634
up €9,634 (+93.2%), from €10,339 to €19,973
of which Other amounts receivable: +€9,634
- Intangible fixed assets -€7,143
down €7,143 (-14.3%), from €50,000 to €42,857
- Stocks and contracts -€3,983
down €3,983 (-49.5%), from €8,041 to €4,058
- Cash +€1,902
up €1,902 (+35.3%), from €5,384 to €7,287
mainly Tax, wage and social debts (+€18,656) and Depreciation (+€13,401)
- Tax, wage and social debts +€18,656
up €18,656 (+9,275%), from €201 to €18,857
of which Taxes: +€18,857
- Short-term financial debts -€16,836
down €16,836 (-100%), from €16,836 to €0
- Debts after one year -€6,859
down €6,859 (-14.0%), from €49,129 to €42,270
- Current portion of long-term debt +€3,870
up €3,870 (+34.2%), from €11,313 to €15,183
- Profit (loss) carried forward +€1,599
up €1,599 (+47.1%), from -€3,394 to -€1,795
- Gross operating margin +€20,851
up €20,851 (+417%), from €4,995 to €25,846
- Depreciation +€13,401
new in 2025: €13,401
- Financial charges +€2,952
up €2,952 (+55.6%), from €5,309 to €8,260
- Staff costs -€1,773
down €1,773 (-71.5%), from €2,482 to €708
- Other operating charges +€1,561
up €1,561 (+219%), from €712 to €2,273
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 | €120,602 | €120,527 | -€75 | -0.1% |
| Fixed assets | 21/28 | €95,238 | €88,071 | -€7,168 | -7.5% |
| Intangible fixed assets | 21 | €50,000 | €42,857 | -€7,143 | -14.3% |
| Tangible fixed assets | 22/27 | €30,300 | €30,069 | -€231 | -0.8% |
| Land and buildings | 22 | €2,907 | €2,326 | -€581 | -20.0% |
| Plant, machinery and equipment | 23 | €11,840 | €13,575 | +€1,734 | +14.6% |
| Furniture and vehicles | 24 | €15,552 | €9,310 | -€6,241 | -40.1% |
| Other tangible fixed assets | 26 | - | €4,858 | +€4,858 | |
| Financial fixed assets | 28 | €14,939 | €15,144 | +€206 | +1.4% |
| Current assets | 29/58 | €25,364 | €32,457 | +€7,093 | +28.0% |
| Stocks and contracts in progress | 3 | €8,041 | €4,058 | -€3,983 | -49.5% |
| Stocks | 30/36 | €8,041 | €4,058 | -€3,983 | -49.5% |
| Amounts receivable within one year | 40/41 | €10,339 | €19,973 | +€9,634 | +93.2% |
| Trade receivables | 40 | €4,840 | €4,840 | = | 0.0% |
| Other amounts receivable | 41 | €5,499 | €15,133 | +€9,634 | +175% |
| Cash at bank and in hand | 54/58 | €5,384 | €7,287 | +€1,902 | +35.3% |
| Deferred charges and accrued income | 490/1 | €1,600 | €1,140 | -€460 | -28.8% |
| Total equity and liabilities | 10/49 | €120,602 | €120,527 | -€75 | -0.1% |
| Equity | 10/15 | €10,606 | €12,205 | +€1,599 | +15.1% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,394 | -€1,795 | +€1,599 | +47.1% |
| Amounts payable | 17/49 | €109,996 | €108,322 | -€1,674 | -1.5% |
| Amounts payable after more than one year | 17 | €49,129 | €42,270 | -€6,859 | -14.0% |
| Financial debts | 170/4 | €49,129 | €42,270 | -€6,859 | -14.0% |
| Amounts payable within one year | 42/48 | €60,867 | €66,052 | +€5,185 | +8.5% |
| Current portion of amounts payable after more than one year | 42 | €11,313 | €15,183 | +€3,870 | +34.2% |
| Financial debts | 43 | €16,836 | €0 | -€16,836 | -100% |
| Credit institutions | 430/8 | €16,836 | €0 | -€16,836 | -100% |
| Trade debts | 44 | €32,517 | €31,732 | -€785 | -2.4% |
| Suppliers | 440/4 | €32,517 | €31,732 | -€785 | -2.4% |
| Taxes, remuneration and social security | 45 | €201 | €18,857 | +€18,656 | +9,275% |
| Taxes | 450/3 | - | €18,857 | +€18,857 | |
| Remuneration and social security | 454/9 | €201 | €0 | -€201 | -100% |
| Other amounts payable | 47/48 | - | €280 | +€280 | |
| Remuneration, social security and pensions | 62 | €2,482 | €708 | -€1,773 | -71.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €13,401 | +€13,401 | |
| Other operating charges | 640/8 | €712 | €2,273 | +€1,561 | +219% |
| Gross operating margin | 9900 | €4,995 | €25,846 | +€20,851 | +417% |
| Operating profit (loss) | 9901 | €1,802 | €9,464 | +€7,662 | +425% |
| Financial income | 75/76B | €113 | €396 | +€282 | +249% |
| Recurring financial income | 75 | €113 | €396 | +€282 | +249% |
| Financial charges | 65/66B | €5,309 | €8,260 | +€2,952 | +55.6% |
| Recurring financial charges | 65 | €5,309 | €8,260 | +€2,952 | +55.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,394 | €1,599 | +€4,993 | |
| Profit (loss) for the period | 9904 | -€3,394 | €1,599 | +€4,993 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,394 | €1,599 | +€4,993 |
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 19 October 2026 via checked.be.