OUABA: 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.
OUABA
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward +€33,459
up €33,459 (+75.5%), from €44,338 to €77,797
- Current portion of long-term debt -€31,683
no longer reported in 2025 (was €31,683)
- Tax, wage and social debts -€8,234
down €8,234 (-68.9%), from €11,952 to €3,718
- Short-term financial debts +€5,252
new in 2025: €5,252
- Gross operating margin -€16,309
down €16,309 (-19.1%), from €85,604 to €69,295
- Financial charges -€7,007
down €7,007 (-39.7%), from €17,658 to €10,652
- Taxes -€2,402
down €2,402 (-21.6%), from €11,136 to €8,734
- Depreciation -€1,995
down €1,995 (-92.7%), from €2,151 to €156
- Other operating charges +€974
up €974 (+304%), from €320 to €1,294
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 | €318,984 | €318,813 | -€170 | -0.1% |
| Fixed assets | 21/28 | €300,000 | €301,286 | +€1,286 | +0.4% |
| Tangible fixed assets | 22/27 | - | €1,286 | +€1,286 | |
| Furniture and vehicles | 24 | - | €1,286 | +€1,286 | |
| Financial fixed assets | 28 | €300,000 | €300,000 | = | 0.0% |
| Current assets | 29/58 | €18,984 | €17,527 | -€1,456 | -7.7% |
| Amounts receivable within one year | 40/41 | €10,467 | €10,469 | +€3 | 0.0% |
| Trade receivables | 40 | €10,467 | €9,680 | -€787 | -7.5% |
| Other amounts receivable | 41 | - | €789 | +€789 | |
| Cash at bank and in hand | 54/58 | €7,440 | €6,991 | -€449 | -6.0% |
| Deferred charges and accrued income | 490/1 | €1,077 | €67 | -€1,010 | -93.8% |
| Total equity and liabilities | 10/49 | €318,984 | €318,813 | -€170 | -0.1% |
| Equity | 10/15 | €47,338 | €80,797 | +€33,459 | +70.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,338 | €77,797 | +€33,459 | +75.5% |
| Amounts payable | 17/49 | €271,645 | €238,016 | -€33,629 | -12.4% |
| Amounts payable after more than one year | 17 | €163,631 | €163,631 | = | 0.0% |
| Financial debts | 170/4 | €163,631 | €163,631 | = | 0.0% |
| Amounts payable within one year | 42/48 | €108,014 | €74,385 | -€33,629 | -31.1% |
| Current portion of amounts payable after more than one year | 42 | €31,683 | - | -€31,683 | |
| Financial debts | 43 | - | €5,252 | +€5,252 | |
| Credit institutions | 430/8 | - | €5,252 | +€5,252 | |
| Trade debts | 44 | €1,248 | - | -€1,248 | |
| Suppliers | 440/4 | €1,248 | - | -€1,248 | |
| Taxes, remuneration and social security | 45 | €11,952 | €3,718 | -€8,234 | -68.9% |
| Taxes | 450/3 | €11,952 | €3,718 | -€8,234 | -68.9% |
| Other amounts payable | 47/48 | €63,132 | €65,415 | +€2,283 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,151 | €156 | -€1,995 | -92.7% |
| Other operating charges | 640/8 | €320 | €1,294 | +€974 | +304% |
| Gross operating margin | 9900 | €85,604 | €69,295 | -€16,309 | -19.1% |
| Operating profit (loss) | 9901 | €83,132 | €67,844 | -€15,288 | -18.4% |
| Financial charges | 65/66B | €17,658 | €10,652 | -€7,007 | -39.7% |
| Recurring financial charges | 65 | €17,658 | €10,652 | -€7,007 | -39.7% |
| Profit (loss) for the period before taxes | 9903 | €65,474 | €57,193 | -€8,281 | -12.6% |
| Income taxes | 67/77 | €11,136 | €8,734 | -€2,402 | -21.6% |
| Profit (loss) for the period | 9904 | €54,338 | €48,459 | -€5,879 | -10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €54,338 | €48,459 | -€5,879 | -10.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.