OUCHI: 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.
OUCHI
Largest movements
- Cash +€506
up €506 (+26.1%), from €1,940 to €2,446
mainly Trade debts (+€34,280) and Receivables within one year (+€392)
- Receivables within one year -€392
down €392 (-1.1%), from €37,061 to €36,669
of which Other amounts receivable: -€392
- Trade debts +€34,280
up €34,280 (+651.8%), from €5,259 to €39,539
- Profit (loss) carried forward -€26,105
down €26,105, from €10,681 to -€15,424
- Other debts -€5,756
no longer reported in 2023 (was €5,756)
- Tax, wage and social debts -€2,305
no longer reported in 2023 (was €2,305)
- Purchases and services -€59,154
no longer reported in 2023 (was €59,154)
- Gross operating margin -€27,092
down €27,092, from €1,970 to -€25,122
- Taxes +€755
new in 2023: €755
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,001 | €39,115 | +€114 | +0.3% |
| Current assets | 29/58 | €39,001 | €39,115 | +€114 | +0.3% |
| Amounts receivable within one year | 40/41 | €37,061 | €36,669 | -€392 | -1.1% |
| Trade receivables | 40 | €33,662 | €33,662 | +€0 | 0.0% |
| Other amounts receivable | 41 | €3,399 | €3,007 | -€392 | -11.5% |
| Cash at bank and in hand | 54/58 | €1,940 | €2,446 | +€506 | +26.1% |
| Total equity and liabilities | 10/49 | €39,001 | €39,115 | +€114 | +0.3% |
| Equity | 10/15 | €25,681 | -€424 | -€26,105 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Capital | 10 | €15,000 | €15,000 | = | 0.0% |
| Issued capital | 100 | €50,000 | €50,000 | = | 0.0% |
| Uncalled capital | 101 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,681 | -€15,424 | -€26,105 | |
| Amounts payable | 17/49 | €13,320 | €39,539 | +€26,219 | +196.8% |
| Amounts payable within one year | 42/48 | €13,320 | €39,539 | +€26,219 | +196.8% |
| Trade debts | 44 | €5,259 | €39,539 | +€34,280 | +651.8% |
| Suppliers | 440/4 | €5,259 | €39,539 | +€34,280 | +651.8% |
| Taxes, remuneration and social security | 45 | €2,305 | - | -€2,305 | |
| Taxes | 450/3 | €2,305 | - | -€2,305 | |
| Other amounts payable | 47/48 | €5,756 | - | -€5,756 | |
| Goods, raw materials, services and sundry goods | 60/61 | €59,154 | - | -€59,154 | |
| Gross operating margin | 9900 | €1,970 | -€25,122 | -€27,092 | |
| Operating profit (loss) | 9901 | €1,970 | -€25,122 | -€27,092 | |
| Financial income | 75/76B | - | €31 | +€31 | |
| Recurring financial income | 75 | - | €31 | +€31 | |
| Non-recurring financial income | 76B | - | €31 | +€31 | |
| Financial charges | 65/66B | €281 | €259 | -€22 | -7.9% |
| Recurring financial charges | 65 | €281 | €259 | -€22 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €1,689 | -€25,350 | -€27,039 | |
| Income taxes | 67/77 | - | €755 | +€755 | |
| Profit (loss) for the period | 9904 | €1,689 | -€26,105 | -€27,794 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,689 | -€26,105 | -€27,794 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.