OUDAAN: 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.
OUDAAN
Largest movements
- Tangible fixed assets +€1.2m
up €1.2m (+4.3%), from €27.0m to €28.2m
of which Land and buildings: +€1.2m
- Other debts +€1.2m
up €1.2m (+22.2%), from €5.6m to €6.8m
- Profit (loss) carried forward -€300,415
down €300,415 (-25.2%), from -€1.2m to -€1.5m
- Financial charges -€1.0m
down €1.0m (-89.2%), from €1.1m to €122,133
- Other operating charges +€146,499
new in 2024: €146,499
- Gross operating margin +€37,499
up €37,499 (+69.6%), from -€53,893 to -€16,394
- Write-downs +€15,000
new in 2024: €15,000
- Depreciation -€764
down €764 (-66.3%), from €1,153 to €389
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,049,221 | €28,317,798 | +€1.3m | +4.7% |
| Fixed assets | 21/28 | €26,995,831 | €28,305,719 | +€1.3m | +4.9% |
| Intangible fixed assets | 21 | - | €147,569 | +€147,569 | |
| Tangible fixed assets | 22/27 | €26,995,831 | €28,158,151 | +€1.2m | +4.3% |
| Land and buildings | 22 | €26,992,713 | €28,150,539 | +€1.2m | +4.3% |
| Plant, machinery and equipment | 23 | €3,118 | €7,612 | +€4,494 | +144.1% |
| Current assets | 29/58 | €53,390 | €12,079 | -€41,311 | -77.4% |
| Amounts receivable within one year | 40/41 | - | €1,039 | +€1,039 | |
| Trade receivables | 40 | - | €1,039 | +€1,039 | |
| Cash at bank and in hand | 54/58 | €45,279 | €11,040 | -€34,239 | -75.6% |
| Deferred charges and accrued income | 490/1 | €8,111 | €0 | -€8,111 | -100.0% |
| Total equity and liabilities | 10/49 | €27,049,221 | €28,317,798 | +€1.3m | +4.7% |
| Equity | 10/15 | -€400,766 | -€481,180 | -€80,415 | -20.1% |
| Contributions | 10/11 | €790,000 | €1,010,000 | +€220,000 | +27.8% |
| Profit (loss) carried forward | 14 | -€1,190,766 | -€1,491,180 | -€300,415 | -25.2% |
| Amounts payable | 17/49 | €27,449,986 | €28,798,979 | +€1.3m | +4.9% |
| Amounts payable after more than one year | 17 | €21,800,000 | €21,800,000 | = | 0.0% |
| Financial debts | 170/4 | €21,800,000 | €21,800,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,649,986 | €6,998,979 | +€1.3m | +23.9% |
| Trade debts | 44 | €95,473 | €206,291 | +€110,818 | +116.1% |
| Suppliers | 440/4 | €95,473 | €206,291 | +€110,818 | +116.1% |
| Taxes, remuneration and social security | 45 | - | €7,309 | +€7,309 | |
| Taxes | 450/3 | - | €7,309 | +€7,309 | |
| Other amounts payable | 47/48 | €5,554,514 | €6,785,379 | +€1.2m | +22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,153 | €389 | -€764 | -66.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €15,000 | +€15,000 | |
| Other operating charges | 640/8 | - | €146,499 | +€146,499 | |
| Gross operating margin | 9900 | -€53,893 | -€16,394 | +€37,499 | +69.6% |
| Operating profit (loss) | 9901 | -€55,045 | -€178,281 | -€123,236 | -223.9% |
| Financial charges | 65/66B | €1,135,720 | €122,133 | -€1.0m | -89.2% |
| Recurring financial charges | 65 | €1,135,720 | €122,133 | -€1.0m | -89.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,190,766 | -€300,415 | +€890,351 | +74.8% |
| Profit (loss) for the period | 9904 | -€1,190,766 | -€300,415 | +€890,351 | +74.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,190,766 | -€300,415 | +€890,351 | +74.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.