OUATTARA: 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.
OUATTARA
Largest movements
- Receivables within one year -€56,366
down €56,366 (-74.4%), from €75,715 to €19,349
of which Other amounts receivable: -€56,366
- Stocks and contracts +€36,636
up €36,636 (+333.6%), from €10,982 to €47,618
- Deferred charges and accrued income +€17,148
new in 2025: €17,148
- Cash -€2,205
down €2,205 (-28.7%), from €7,685 to €5,480
mainly Stocks and contracts (-€36,636) and Deferred charges and accrued income (-€17,148)
- Profit (loss) carried forward +€7,045
up €7,045 (+25.5%), from €27,668 to €34,714
- Tax, wage and social debts -€6,602
no longer reported in 2025 (was €6,602)
of which Taxes: -€3,495
- Trade debts -€5,231
down €5,231 (-41.8%), from €12,511 to €7,281
- Turnover +€37,868
up €37,868 (+3.3%), from €1.2m to €1.2m
- Purchases and services +€28,332
up €28,332 (+2.6%), from €1.1m 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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,382 | €92,595 | -€4,787 | -4.9% |
| Fixed assets | 21/28 | €3,000 | €3,000 | = | 0.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €94,382 | €89,595 | -€4,787 | -5.1% |
| Stocks and contracts in progress | 3 | €10,982 | €47,618 | +€36,636 | +333.6% |
| Stocks | 30/36 | €10,982 | €47,618 | +€36,636 | +333.6% |
| Amounts receivable within one year | 40/41 | €75,715 | €19,349 | -€56,366 | -74.4% |
| Trade receivables | 40 | €7,783 | €7,783 | = | 0.0% |
| Other amounts receivable | 41 | €67,932 | €11,566 | -€56,366 | -83.0% |
| Cash at bank and in hand | 54/58 | €7,685 | €5,480 | -€2,205 | -28.7% |
| Deferred charges and accrued income | 490/1 | - | €17,148 | +€17,148 | |
| Total equity and liabilities | 10/49 | €97,382 | €92,595 | -€4,787 | -4.9% |
| Equity | 10/15 | €78,269 | €85,314 | +€7,045 | +9.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,001 | €32,001 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,001 | €2,001 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,001 | €2,001 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,668 | €34,714 | +€7,045 | +25.5% |
| Amounts payable | 17/49 | €19,113 | €7,281 | -€11,832 | -61.9% |
| Amounts payable within one year | 42/48 | €19,113 | €7,281 | -€11,832 | -61.9% |
| Trade debts | 44 | €12,511 | €7,281 | -€5,231 | -41.8% |
| Suppliers | 440/4 | €12,511 | €7,281 | -€5,231 | -41.8% |
| Taxes, remuneration and social security | 45 | €6,602 | - | -€6,602 | |
| Taxes | 450/3 | €3,495 | - | -€3,495 | |
| Remuneration and social security | 454/9 | €3,106 | - | -€3,106 | |
| Turnover | 70 | €1,162,274 | €1,200,143 | +€37,868 | +3.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,084,762 | €1,113,093 | +€28,332 | +2.6% |
| Remuneration, social security and pensions | 62 | €68,752 | €68,106 | -€646 | -0.9% |
| Other operating charges | 640/8 | €7,053 | €5,963 | -€1,089 | -15.4% |
| Gross operating margin | 9900 | €79,179 | €87,049 | +€7,870 | +9.9% |
| Operating profit (loss) | 9901 | €3,374 | €12,979 | +€9,605 | +284.6% |
| Financial charges | 65/66B | €755 | €180 | -€574 | -76.1% |
| Recurring financial charges | 65 | €755 | €180 | -€574 | -76.1% |
| Profit (loss) for the period before taxes | 9903 | €2,620 | €12,799 | +€10,179 | +388.5% |
| Income taxes | 67/77 | - | €5,754 | +€5,754 | |
| Profit (loss) for the period | 9904 | €2,620 | €7,045 | +€4,426 | +168.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,620 | €7,045 | +€4,426 | +168.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.