OUBAY: 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.
OUBAY
Largest movements
- Stocks and contracts +€146
up €146 (+152.4%), from €96 to €241
- Cash +€83
up €83 (+4.3%), from €1,931 to €2,014
mainly Contributions, distributions and other (+€20,000) and Net result for the year (+€446)
- Receivables within one year +€44
up €44 (+60.0%), from €74 to €118
- Profit (loss) carried forward +€20,446
up €20,446 (+42.9%), from -€47,689 to -€27,243
- Other debts -€20,123
down €20,123 (-48.0%), from €41,926 to €21,804
- Tax, wage and social debts -€62
down €62 (-4.1%), from €1,531 to €1,469
- Gross operating margin +€2,975
up €2,975, from -€2,260 to €715
- Taxes +€111
new in 2025: €111
- Financial charges +€91
up €91 (+137.2%), from €66 to €157
- Depreciation -€45
no longer reported in 2025 (was €45)
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 | €2,100 | €2,372 | +€272 | +13.0% |
| Current assets | 29/58 | €2,100 | €2,372 | +€272 | +13.0% |
| Stocks and contracts in progress | 3 | €96 | €241 | +€146 | +152.4% |
| Stocks | 30/36 | €96 | €241 | +€146 | +152.4% |
| Amounts receivable within one year | 40/41 | €74 | €118 | +€44 | +60.0% |
| Other amounts receivable | 41 | €74 | €118 | +€44 | +60.0% |
| Cash at bank and in hand | 54/58 | €1,931 | €2,014 | +€83 | +4.3% |
| Total equity and liabilities | 10/49 | €2,100 | €2,372 | +€272 | +13.0% |
| Equity | 10/15 | -€41,453 | -€21,007 | +€20,446 | +49.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €36 | €36 | = | 0.0% |
| Non-distributable reserves | 130/1 | €36 | €36 | = | 0.0% |
| Reserves not available under the articles | 1311 | €36 | €36 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,689 | -€27,243 | +€20,446 | +42.9% |
| Amounts payable | 17/49 | €43,553 | €23,380 | -€20,174 | -46.3% |
| Amounts payable within one year | 42/48 | €43,553 | €23,380 | -€20,174 | -46.3% |
| Trade debts | 44 | €96 | €107 | +€11 | +11.4% |
| Suppliers | 440/4 | €96 | €107 | +€11 | +11.4% |
| Taxes, remuneration and social security | 45 | €1,531 | €1,469 | -€62 | -4.1% |
| Taxes | 450/3 | €1,531 | €1,469 | -€62 | -4.1% |
| Other amounts payable | 47/48 | €41,926 | €21,804 | -€20,123 | -48.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45 | - | -€45 | |
| Gross operating margin | 9900 | -€2,260 | €715 | +€2,975 | |
| Operating profit (loss) | 9901 | -€2,305 | €715 | +€3,020 | |
| Financial charges | 65/66B | €66 | €157 | +€91 | +137.2% |
| Recurring financial charges | 65 | €66 | €157 | +€91 | +137.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,372 | €557 | +€2,929 | |
| Income taxes | 67/77 | - | €111 | +€111 | |
| Profit (loss) for the period | 9904 | -€2,372 | €446 | +€2,818 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,372 | €446 | +€2,818 |
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 30 September 2026 via checked.be.