OUDAR: 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.
OUDAR
Largest movements
- Cash +€9,323
up €9,323 (+3.3%), from €279,955 to €289,278
mainly Net result for the year (+€14,127) and Depreciation (+€13,723)
- Tangible fixed assets -€5,193
down €5,193 (-4.0%), from €129,957 to €124,765
- Receivables within one year +€4,785
up €4,785 (+433.1%), from €1,105 to €5,890
- Profit (loss) carried forward +€14,127
up €14,127 (+47.7%), from -€29,604 to -€15,477
- Gross operating margin +€24,836
up €24,836 (+644.2%), from €3,855 to €28,692
- Other operating charges -€5,555
down €5,555 (-79.3%), from €7,009 to €1,454
- Depreciation -€918
down €918 (-6.3%), from €14,641 to €13,723
- Financial income +€645
new in 2025: €645
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 | €411,017 | €421,565 | +€10,548 | +2.6% |
| Fixed assets | 21/28 | €129,957 | €124,765 | -€5,193 | -4.0% |
| Tangible fixed assets | 22/27 | €129,957 | €124,765 | -€5,193 | -4.0% |
| Land and buildings | 22 | €129,957 | €124,765 | -€5,193 | -4.0% |
| Current assets | 29/58 | €281,060 | €296,801 | +€15,741 | +5.6% |
| Amounts receivable within one year | 40/41 | €1,105 | €5,890 | +€4,785 | +433.1% |
| Other amounts receivable | 41 | €1,105 | €5,890 | +€4,785 | +433.1% |
| Cash at bank and in hand | 54/58 | €279,955 | €289,278 | +€9,323 | +3.3% |
| Deferred charges and accrued income | 490/1 | - | €1,633 | +€1,633 | |
| Total equity and liabilities | 10/49 | €411,017 | €421,565 | +€10,548 | +2.6% |
| Equity | 10/15 | €406,569 | €420,696 | +€14,127 | +3.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | - | €100,000 | +€100,000 | |
| Issued capital | 100 | - | €100,000 | +€100,000 | |
| Reserves | 13 | €336,172 | €336,172 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €326,172 | €326,172 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,604 | -€15,477 | +€14,127 | +47.7% |
| Amounts payable | 17/49 | €4,449 | €869 | -€3,579 | -80.5% |
| Amounts payable within one year | 42/48 | €4,449 | €869 | -€3,579 | -80.5% |
| Trade debts | 44 | €4,449 | €869 | -€3,579 | -80.5% |
| Suppliers | 440/4 | €4,449 | €869 | -€3,579 | -80.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,641 | €13,723 | -€918 | -6.3% |
| Other operating charges | 640/8 | €7,009 | €1,454 | -€5,555 | -79.3% |
| Gross operating margin | 9900 | €3,855 | €28,692 | +€24,836 | +644.2% |
| Operating profit (loss) | 9901 | -€17,795 | €13,515 | +€31,310 | |
| Financial income | 75/76B | - | €645 | +€645 | |
| Recurring financial income | 75 | - | €645 | +€645 | |
| Financial charges | 65/66B | €24 | €32 | +€8 | +33.6% |
| Recurring financial charges | 65 | €24 | €32 | +€8 | +33.6% |
| Profit (loss) for the period before taxes | 9903 | -€17,819 | €14,127 | +€31,947 | |
| Profit (loss) for the period | 9904 | -€17,819 | €14,127 | +€31,947 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,819 | €14,127 | +€31,947 |
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.