OUALBA: 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.
OUALBA
Largest movements
- Receivables within one year +€8,500
new in 2024: €8,500
- Tangible fixed assets -€4,463
no longer reported in 2024 (was €4,463)
- Formation expenses -€120
no longer reported in 2024 (was €120)
- Profit (loss) carried forward +€3,917
up €3,917 (+15.4%), from -€25,445 to -€21,528
- Financial income +€4,037
new in 2024: €4,037
of which Financial income: +€4,037
- Depreciation -€1,448
down €1,448 (-92.3%), from €1,568 to €120
- Financial charges -€167
no longer reported in 2024 (was €167)
- Gross operating margin +€130
no longer reported in 2024 (was -€130)
From the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,590 | €8,507 | +€3,917 | +85.3% |
| Formation expenses | 20 | €120 | - | -€120 | |
| Fixed assets | 21/28 | €4,463 | - | -€4,463 | |
| Tangible fixed assets | 22/27 | €4,463 | - | -€4,463 | |
| Furniture and vehicles | 24 | €4,463 | - | -€4,463 | |
| Current assets | 29/58 | €7 | €8,507 | +€8,500 | +119382.0% |
| Amounts receivable within one year | 40/41 | - | €8,500 | +€8,500 | |
| Trade receivables | 40 | - | €8,500 | +€8,500 | |
| Cash at bank and in hand | 54/58 | €7 | €7 | = | 0.0% |
| Total equity and liabilities | 10/49 | €4,590 | €8,507 | +€3,917 | +85.3% |
| Equity | 10/15 | -€5,445 | -€1,528 | +€3,917 | +71.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,445 | -€21,528 | +€3,917 | +15.4% |
| Amounts payable | 17/49 | €10,035 | €10,035 | = | 0.0% |
| Amounts payable within one year | 42/48 | €10,035 | €10,035 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €535 | €535 | = | 0.0% |
| Taxes | 450/3 | €535 | €535 | = | 0.0% |
| Other amounts payable | 47/48 | €9,500 | €9,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,568 | €120 | -€1,448 | -92.3% |
| Gross operating margin | 9900 | -€130 | - | +€130 | |
| Operating profit (loss) | 9901 | -€1,698 | -€120 | +€1,578 | +92.9% |
| Financial income | 75/76B | - | €4,037 | +€4,037 | |
| Recurring financial income | 75 | - | €4,037 | +€4,037 | |
| Non-recurring financial income | 76B | - | €4,037 | +€4,037 | |
| Financial charges | 65/66B | €167 | - | -€167 | |
| Recurring financial charges | 65 | €167 | - | -€167 | |
| Profit (loss) for the period before taxes | 9903 | -€1,864 | €3,917 | +€5,782 | |
| Profit (loss) for the period | 9904 | -€1,864 | €3,917 | +€5,782 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,864 | €3,917 | +€5,782 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.