Ouat: 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.
Ouat
Largest movements
- Cash +€26,009
up €26,009 (+16.2%), from €160,399 to €186,408
mainly Net result for the year (+€54,551) and Receivables within one year (+€9,939)
- Receivables within one year -€9,939
down €9,939 (-10.5%), from €94,893 to €84,954
of which Other amounts receivable: -€12,717
- Tangible fixed assets -€7,721
down €7,721 (-5.7%), from €134,584 to €126,863
of which Land and buildings: -€5,978
- Profit (loss) carried forward +€24,551
up €24,551 (+9.0%), from €271,682 to €296,233
- Tax, wage and social debts -€18,432
down €18,432 (-93.5%), from €19,724 to €1,292
of which Taxes: -€15,195
- Financial charges -€11,684
down €11,684 (-98.3%), from €11,887 to €203
- Taxes +€3,419
up €3,419 (+68.1%), from €5,022 to €8,441
- Gross operating margin +€2,581
up €2,581 (+2.4%), from €108,161 to €110,742
- Staff costs -€1,766
down €1,766 (-4.4%), from €40,536 to €38,770
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 | €414,906 | €423,255 | +€8,349 | +2.0% |
| Fixed assets | 21/28 | €159,614 | €151,893 | -€7,721 | -4.8% |
| Intangible fixed assets | 21 | €15,000 | €15,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €134,584 | €126,863 | -€7,721 | -5.7% |
| Land and buildings | 22 | €131,527 | €125,548 | -€5,978 | -4.5% |
| Plant, machinery and equipment | 23 | €428 | - | -€428 | |
| Furniture and vehicles | 24 | €2,630 | €1,315 | -€1,315 | -50.0% |
| Financial fixed assets | 28 | €10,030 | €10,030 | = | 0.0% |
| Current assets | 29/58 | €255,292 | €271,362 | +€16,070 | +6.3% |
| Amounts receivable within one year | 40/41 | €94,893 | €84,954 | -€9,939 | -10.5% |
| Trade receivables | 40 | €74,684 | €77,462 | +€2,778 | +3.7% |
| Other amounts receivable | 41 | €20,209 | €7,492 | -€12,717 | -62.9% |
| Cash at bank and in hand | 54/58 | €160,399 | €186,408 | +€26,009 | +16.2% |
| Total equity and liabilities | 10/49 | €414,906 | €423,255 | +€8,349 | +2.0% |
| Equity | 10/15 | €357,133 | €381,684 | +€24,551 | +6.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €66,859 | €66,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €41,859 | €41,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €41,859 | €41,859 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €271,682 | €296,233 | +€24,551 | +9.0% |
| Amounts payable | 17/49 | €57,774 | €41,571 | -€16,202 | -28.0% |
| Amounts payable within one year | 42/48 | €57,774 | €41,571 | -€16,202 | -28.0% |
| Current portion of amounts payable after more than one year | 42 | €3,000 | €3,000 | = | 0.0% |
| Trade debts | 44 | €5,050 | €7,280 | +€2,230 | +44.2% |
| Suppliers | 440/4 | €5,050 | €7,280 | +€2,230 | +44.2% |
| Taxes, remuneration and social security | 45 | €19,724 | €1,292 | -€18,432 | -93.5% |
| Taxes | 450/3 | €16,487 | €1,292 | -€15,195 | -92.2% |
| Remuneration and social security | 454/9 | €3,237 | - | -€3,237 | |
| Other amounts payable | 47/48 | €30,000 | €30,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €40,536 | €38,770 | -€1,766 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,721 | €7,721 | = | 0.0% |
| Other operating charges | 640/8 | €3,745 | €3,485 | -€260 | -6.9% |
| Gross operating margin | 9900 | €108,161 | €110,742 | +€2,581 | +2.4% |
| Operating profit (loss) | 9901 | €56,159 | €60,765 | +€4,606 | +8.2% |
| Financial income | 75/76B | €3,470 | €2,430 | -€1,040 | -30.0% |
| Recurring financial income | 75 | €3,470 | €2,430 | -€1,040 | -30.0% |
| Non-recurring financial income | 76B | €3,470 | - | -€3,470 | |
| Financial charges | 65/66B | €11,887 | €203 | -€11,684 | -98.3% |
| Recurring financial charges | 65 | €11,887 | €203 | -€11,684 | -98.3% |
| Profit (loss) for the period before taxes | 9903 | €47,742 | €62,993 | +€15,250 | +31.9% |
| Income taxes | 67/77 | €5,022 | €8,441 | +€3,419 | +68.1% |
| Profit (loss) for the period | 9904 | €42,720 | €54,551 | +€11,831 | +27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €42,720 | €54,551 | +€11,831 | +27.7% |
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 6 October 2026 via checked.be.