OUAIB: 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.
OUAIB
Largest movements
- Cash +€3,013
up €3,013 (+72.8%), from €4,139 to €7,151
mainly Receivables within one year (+€2,153) and Depreciation (+€535)
- Receivables within one year -€2,153
down €2,153 (-96.7%), from €2,227 to €73
of which Trade receivables: -€2,227
- Tangible fixed assets -€535
down €535 (-26.1%), from €2,050 to €1,516
- Profit (loss) carried forward +€336
up €336 (+19.9%), from €1,694 to €2,031
- Tax, wage and social debts -€103
down €103 (-14.0%), from €734 to €632
- Gross operating margin +€532
up €532 (+53.5%), from €994 to €1,525
- Depreciation +€447
up €447 (+508.4%), from €88 to €535
- Other operating charges +€387
new in 2024: €387
- Taxes -€141
down €141 (-52.9%), from €267 to €126
- Financial charges +€87
up €87 (+158.1%), from €55 to €142
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,429 | €8,740 | +€312 | +3.7% |
| Fixed assets | 21/28 | €2,050 | €1,516 | -€535 | -26.1% |
| Tangible fixed assets | 22/27 | €2,050 | €1,516 | -€535 | -26.1% |
| Furniture and vehicles | 24 | €2,050 | €1,516 | -€535 | -26.1% |
| Current assets | 29/58 | €6,379 | €7,225 | +€846 | +13.3% |
| Amounts receivable within one year | 40/41 | €2,227 | €73 | -€2,153 | -96.7% |
| Trade receivables | 40 | €2,227 | - | -€2,227 | |
| Other amounts receivable | 41 | - | €73 | +€73 | |
| Cash at bank and in hand | 54/58 | €4,139 | €7,151 | +€3,013 | +72.8% |
| Deferred charges and accrued income | 490/1 | €13 | - | -€13 | |
| Total equity and liabilities | 10/49 | €8,429 | €8,740 | +€312 | +3.7% |
| Equity | 10/15 | €7,694 | €8,031 | +€336 | +4.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,694 | €2,031 | +€336 | +19.9% |
| Amounts payable | 17/49 | €734 | €710 | -€25 | -3.4% |
| Amounts payable within one year | 42/48 | €734 | €710 | -€25 | -3.4% |
| Trade debts | 44 | - | €78 | +€78 | |
| Suppliers | 440/4 | - | €78 | +€78 | |
| Taxes, remuneration and social security | 45 | €734 | €632 | -€103 | -14.0% |
| Taxes | 450/3 | €734 | €632 | -€103 | -14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88 | €535 | +€447 | +508.4% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | €994 | €1,525 | +€532 | +53.5% |
| Operating profit (loss) | 9901 | €906 | €604 | -€302 | -33.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €55 | €142 | +€87 | +158.1% |
| Recurring financial charges | 65 | €55 | €142 | +€87 | +158.1% |
| Profit (loss) for the period before taxes | 9903 | €851 | €462 | -€389 | -45.7% |
| Income taxes | 67/77 | €267 | €126 | -€141 | -52.9% |
| Profit (loss) for the period | 9904 | €584 | €336 | -€247 | -42.4% |
| Profit (loss) for the period to be appropriated | 9905 | €584 | €336 | -€247 | -42.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.