OUD BREE: 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.
OUD BREE
Largest movements
- Cash -€102,484
down €102,484 (-29.4%), from €349,120 to €246,636
mainly Contributions, distributions and other (-€168,782) and Receivables within one year (-€29,036)
- Receivables within one year +€29,036
up €29,036 (+428.6%), from €6,775 to €35,811
of which Other amounts receivable: +€29,838
- Receivables after one year -€20,000
down €20,000 (-10.0%), from €200,000 to €180,000
- Tangible fixed assets +€5,984
up €5,984 (+24.3%), from €24,639 to €30,623
of which Other tangible fixed assets: +€8,865
- Reserves -€88,730
down €88,730 (-17.3%), from €512,463 to €423,734
- Gross operating margin -€10,234
down €10,234 (-5.1%), from €200,760 to €190,526
- Taxes -€3,303
down €3,303 (-9.0%), from €36,753 to €33,450
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 | €593,968 | €512,370 | -€81,598 | -13.7% |
| Fixed assets | 21/28 | €24,739 | €30,723 | +€5,984 | +24.2% |
| Tangible fixed assets | 22/27 | €24,639 | €30,623 | +€5,984 | +24.3% |
| Plant, machinery and equipment | 23 | €5,183 | €2,653 | -€2,530 | -48.8% |
| Furniture and vehicles | 24 | €16,247 | €15,895 | -€352 | -2.2% |
| Other tangible fixed assets | 26 | €3,209 | €12,074 | +€8,865 | +276.2% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €569,229 | €481,647 | -€87,582 | -15.4% |
| Amounts receivable after more than one year | 29 | €200,000 | €180,000 | -€20,000 | -10.0% |
| Other amounts receivable | 291 | €200,000 | €180,000 | -€20,000 | -10.0% |
| Stocks and contracts in progress | 3 | €13,120 | €13,617 | +€497 | +3.8% |
| Stocks | 30/36 | €13,120 | €13,617 | +€497 | +3.8% |
| Amounts receivable within one year | 40/41 | €6,775 | €35,811 | +€29,036 | +428.6% |
| Trade receivables | 40 | €4,613 | €3,811 | -€802 | -17.4% |
| Other amounts receivable | 41 | €2,163 | €32,000 | +€29,838 | +1379.6% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €349,120 | €246,636 | -€102,484 | -29.4% |
| Deferred charges and accrued income | 490/1 | €213 | €5,583 | +€5,370 | +2520.9% |
| Total equity and liabilities | 10/49 | €593,968 | €512,370 | -€81,598 | -13.7% |
| Equity | 10/15 | €532,463 | €443,734 | -€88,730 | -16.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €512,463 | €423,734 | -€88,730 | -17.3% |
| Distributable reserves | 133 | €512,463 | €423,734 | -€88,730 | -17.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €61,505 | €68,636 | +€7,131 | +11.6% |
| Amounts payable within one year | 42/48 | €61,505 | €65,786 | +€4,281 | +7.0% |
| Trade debts | 44 | €12,228 | €12,660 | +€432 | +3.5% |
| Suppliers | 440/4 | €12,228 | €12,660 | +€432 | +3.5% |
| Advances received on contracts in progress | 46 | €16,615 | €17,760 | +€1,145 | +6.9% |
| Taxes, remuneration and social security | 45 | €32,662 | €34,573 | +€1,911 | +5.8% |
| Taxes | 450/3 | €23,599 | €27,155 | +€3,556 | +15.1% |
| Remuneration and social security | 454/9 | €9,063 | €7,418 | -€1,645 | -18.2% |
| Other amounts payable | 47/48 | - | €793 | +€793 | |
| Accrued charges and deferred income | 492/3 | €0 | €2,850 | +€2,850 | |
| Remuneration, social security and pensions | 62 | €75,382 | €73,998 | -€1,384 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,956 | €7,516 | +€1,560 | +26.2% |
| Other operating charges | 640/8 | €2,916 | €3,066 | +€150 | +5.2% |
| Gross operating margin | 9900 | €200,760 | €190,526 | -€10,234 | -5.1% |
| Operating profit (loss) | 9901 | €116,506 | €105,946 | -€10,560 | -9.1% |
| Financial income | 75/76B | €8,198 | €10,181 | +€1,982 | +24.2% |
| Recurring financial income | 75 | €8,198 | €10,181 | +€1,982 | +24.2% |
| Financial charges | 65/66B | €2,150 | €2,623 | +€473 | +22.0% |
| Recurring financial charges | 65 | €2,150 | €2,623 | +€473 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | €122,554 | €113,503 | -€9,050 | -7.4% |
| Income taxes | 67/77 | €36,753 | €33,450 | -€3,303 | -9.0% |
| Profit (loss) for the period | 9904 | €85,800 | €80,053 | -€5,748 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €85,800 | €80,053 | -€5,748 | -6.7% |
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 7 October 2026 via checked.be.