OUAT !: 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.
What changed
OUAT !
NACE 62.100, Computer programming
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€34,548
2024 · -€995,569+€961,021
Equity
-€1.3m
2024 · -€1.2m-€90,429
Cash
€15,528
2024 · €7,943+€7,585
Balance sheet total
€2.4m
2024 · €2.1m+€227,818
Largest movements
Assets
- Receivables within one year +€194,334
up €194,334 (+88.9%), from €218,623 to €412,957
of which Trade receivables: +€165,997
- Intangible fixed assets +€53,796
up €53,796 (+2.9%), from €1.8m to €1.9m
- Deferred charges and accrued income -€25,443
down €25,443 (-88.9%), from €28,629 to €3,186
Equity and liabilities
- Debts after one year -€242,192
down €242,192 (-19.1%), from €1.3m to €1.0m
of which Other amounts payable: -€260,918
- Current portion of long-term debt +€224,694
up €224,694 (+208.4%), from €107,806 to €332,500
- Accrued charges and deferred income +€174,397
up €174,397 (+20.8%), from €840,463 to €1.0m
- Tax, wage and social debts +€168,870
up €168,870 (+46.3%), from €364,431 to €533,301
of which Taxes: +€98,662
- Investment grants -€55,882
down €55,882 (-47.6%), from €117,279 to €61,397
Income statement
- Gross operating margin +€991,946
up €991,946 (+104.1%), from €952,698 to €1.9m
- Depreciation +€96,790
up €96,790 (+14.9%), from €648,688 to €745,478
- Staff costs -€81,578
down €81,578 (-7.1%), from €1.2m to €1.1m
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.
Result 2024
-€995,569
Gross operating margin
+€991,946
Staff costs
+€81,578
Depreciation
-€96,790
Other operating charges
+€1,739
Other operating items
+€5,000
Financial income
-€13,404
Financial charges
-€7,080
Taxes
+€501
Deferred taxes and other
-€2,469
Result 2025
-€34,548
Cash bridge derived
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.
From operations
+€874,382
Investment
-€781,822
Financing
-€84,975
Cash 2024
€7,943
From operations (derived)
+€874,382
Net result for the year
-€34,548
Depreciation
+€745,478
Stocks and contracts
-€14,999
Receivables within one year
-€194,334
Deferred charges and accrued income
+€25,443
Provisions
-€5,187
Trade debts
+€14,061
Tax, wage and social debts
+€168,870
Other debts
-€4,800
Accrued charges and deferred income
+€174,397
Investment (derived)
-€781,822
Investment in fixed assets (net)
-€781,822
Financing
-€84,975
Debts after one year
-€242,192
Current portion of long-term debt
+€224,694
Short-term financial debts
-€11,595
Contributions, distributions and other
-€55,881
Cash 2025
€15,528
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,137,304 | €2,365,122 | +€227,818 | +10.7% |
| Fixed assets | 21/28 | €1,877,007 | €1,913,351 | +€36,344 | +1.9% |
| Intangible fixed assets | 21 | €1,834,285 | €1,888,081 | +€53,796 | +2.9% |
| Tangible fixed assets | 22/27 | €38,319 | €20,867 | -€17,452 | -45.5% |
| Furniture and vehicles | 24 | €3,902 | €1,997 | -€1,905 | -48.8% |
| Leasing and similar rights | 25 | €34,417 | €18,870 | -€15,547 | -45.2% |
| Financial fixed assets | 28 | €4,403 | €4,402 | -€1 | 0.0% |
| Current assets | 29/58 | €260,297 | €451,771 | +€191,474 | +73.6% |
| Stocks and contracts in progress | 3 | €5,102 | €20,101 | +€14,999 | +294.0% |
| Contracts in progress | 37 | €5,102 | €20,101 | +€14,999 | +294.0% |
| Amounts receivable within one year | 40/41 | €218,623 | €412,957 | +€194,334 | +88.9% |
| Trade receivables | 40 | €200,611 | €366,608 | +€165,997 | +82.7% |
| Other amounts receivable | 41 | €18,012 | €46,349 | +€28,337 | +157.3% |
| Cash at bank and in hand | 54/58 | €7,943 | €15,528 | +€7,585 | +95.5% |
| Deferred charges and accrued income | 490/1 | €28,629 | €3,186 | -€25,443 | -88.9% |
| Total equity and liabilities | 10/49 | €2,137,304 | €2,365,122 | +€227,818 | +10.7% |
| Equity | 10/15 | -€1,172,755 | -€1,263,184 | -€90,429 | -7.7% |
| Contributions | 10/11 | €918,600 | €918,600 | = | 0.0% |
| Capital | 10 | €76,226 | €76,226 | +€0 | 0.0% |
| Issued capital | 100 | €76,226 | €76,226 | +€0 | 0.0% |
| Contributions outside capital | 11 | €842,374 | €842,374 | -€0 | 0.0% |
| Share premium | 1100/10 | €842,374 | €842,374 | -€0 | 0.0% |
| Reserves | 13 | €2,734 | €2,734 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €2,734 | €2,734 | +€0 | 0.0% |
| Legal reserve | 130 | €2,734 | €2,734 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€2,211,368 | -€2,245,915 | -€34,547 | -1.6% |
| Investment grants | 15 | €117,279 | €61,397 | -€55,882 | -47.6% |
| Provisions and deferred taxes | 16 | €5,654 | €467 | -€5,187 | -91.7% |
| Deferred taxes | 168 | €5,654 | €467 | -€5,187 | -91.7% |
| Amounts payable | 17/49 | €3,304,405 | €3,627,839 | +€323,434 | +9.8% |
| Amounts payable after more than one year | 17 | €1,269,349 | €1,027,157 | -€242,192 | -19.1% |
| Financial debts | 170/4 | €901,391 | €920,116 | +€18,725 | +2.1% |
| Other amounts payable | 178/9 | €367,958 | €107,040 | -€260,918 | -70.9% |
| Amounts payable within one year | 42/48 | €1,194,593 | €1,585,822 | +€391,229 | +32.8% |
| Current portion of amounts payable after more than one year | 42 | €107,806 | €332,500 | +€224,694 | +208.4% |
| Financial debts | 43 | €577,473 | €565,878 | -€11,595 | -2.0% |
| Credit institutions | 430/8 | €577,473 | €565,878 | -€11,595 | -2.0% |
| Trade debts | 44 | €109,317 | €123,378 | +€14,061 | +12.9% |
| Suppliers | 440/4 | €109,317 | €123,378 | +€14,061 | +12.9% |
| Taxes, remuneration and social security | 45 | €364,431 | €533,301 | +€168,870 | +46.3% |
| Taxes | 450/3 | €67,565 | €166,227 | +€98,662 | +146.0% |
| Remuneration and social security | 454/9 | €296,866 | €367,074 | +€70,208 | +23.6% |
| Other amounts payable | 47/48 | €35,566 | €30,766 | -€4,800 | -13.5% |
| Accrued charges and deferred income | 492/3 | €840,463 | €1,014,860 | +€174,397 | +20.8% |
| Non-recurring operating income | 76A | €14,125 | - | -€14,125 | |
| Remuneration, social security and pensions | 62 | €1,152,507 | €1,070,929 | -€81,578 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €648,688 | €745,478 | +€96,790 | +14.9% |
| Other operating charges | 640/8 | €3,379 | €1,640 | -€1,739 | -51.5% |
| Non-recurring operating charges | 66A | €5,000 | - | -€5,000 | |
| Gross operating margin | 9900 | €952,698 | €1,944,644 | +€991,946 | +104.1% |
| Operating profit (loss) | 9901 | -€856,876 | €126,597 | +€983,473 | |
| Financial income | 75/76B | €71,618 | €58,214 | -€13,404 | -18.7% |
| Recurring financial income | 75 | €71,618 | €58,214 | -€13,404 | -18.7% |
| Financial charges | 65/66B | €217,467 | €224,547 | +€7,080 | +3.3% |
| Recurring financial charges | 65 | €217,467 | €224,547 | +€7,080 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,002,725 | -€39,735 | +€962,990 | +96.0% |
| Transfer from deferred taxes | 780 | €7,657 | €5,188 | -€2,469 | -32.3% |
| Income taxes | 67/77 | €501 | - | -€501 | |
| Profit (loss) for the period | 9904 | -€995,569 | -€34,548 | +€961,021 | +96.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€995,569 | -€34,548 | +€961,021 | +96.5% |
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 11 October 2026 via checked.be.