Ouderspunt: 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.
Ouderspunt
Largest movements
- Cash +€22,347
up €22,347 (+6.9%), from €324,037 to €346,384
mainly Tax, wage and social debts (+€19,393) and Trade debts (+€12,570)
- Tax, wage and social debts +€19,393
up €19,393 (+31.8%), from €60,900 to €80,293
of which Remuneration and social security: +€16,990
- Trade debts +€12,570
up €12,570 (+168%), from €7,473 to €20,043
- Provisions -€12,141
down €12,141 (-83.4%), from €14,550 to €2,409
- Reserves +€11,410
up €11,410 (+13.3%), from €86,000 to €97,410
- Profit (loss) carried forward -€8,739
down €8,739 (-4.3%), from €201,626 to €192,888
- Staff costs +€51,152
up €51,152 (+14.2%), from €359,591 to €410,743
- Gross operating margin +€7,734
up €7,734 (+1.9%), from €404,815 to €412,549
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.
Derived cash bridge
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 | €371,215 | €393,097 | +€21,882 | +5.9% |
| Current assets | 29/58 | €371,215 | €393,097 | +€21,882 | +5.9% |
| Amounts receivable within one year | 40/41 | €47,144 | €46,709 | -€435 | -0.9% |
| Trade receivables | 40 | €1,000 | - | -€1,000 | |
| Other amounts receivable | 41 | €46,144 | €46,709 | +€565 | +1.2% |
| Cash at bank and in hand | 54/58 | €324,037 | €346,384 | +€22,347 | +6.9% |
| Deferred charges and accrued income | 490/1 | €34 | €4 | -€30 | -87.8% |
| Total equity and liabilities | 10/49 | €371,215 | €393,097 | +€21,882 | +5.9% |
| Equity | 10/15 | €287,626 | €290,298 | +€2,672 | +0.9% |
| Reserves | 13 | €86,000 | €97,410 | +€11,410 | +13.3% |
| Profit (loss) carried forward | 14 | €201,626 | €192,888 | -€8,739 | -4.3% |
| Provisions and deferred taxes | 16 | €14,550 | €2,409 | -€12,141 | -83.4% |
| Amounts payable | 17/49 | €69,039 | €100,390 | +€31,351 | +45.4% |
| Amounts payable within one year | 42/48 | €68,373 | €100,335 | +€31,962 | +46.7% |
| Trade debts | 44 | €7,473 | €20,043 | +€12,570 | +168% |
| Suppliers | 440/4 | €7,473 | €20,043 | +€12,570 | +168% |
| Taxes, remuneration and social security | 45 | €60,900 | €80,293 | +€19,393 | +31.8% |
| Taxes | 450/3 | €15,719 | €18,121 | +€2,403 | +15.3% |
| Remuneration and social security | 454/9 | €45,181 | €62,171 | +€16,990 | +37.6% |
| Accrued charges and deferred income | 492/3 | €666 | €55 | -€611 | -91.8% |
| Turnover | 70 | €1,000 | €3,325 | +€2,325 | +233% |
| Membership fees, donations, legacies and grants | 73 | €481,108 | €489,423 | +€8,315 | +1.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €79,143 | €81,626 | +€2,483 | +3.1% |
| Remuneration, social security and pensions | 62 | €359,591 | €410,743 | +€51,152 | +14.2% |
| Other operating charges | 640/8 | €811 | €19 | -€793 | -97.7% |
| Gross operating margin | 9900 | €404,815 | €412,549 | +€7,734 | +1.9% |
| Operating profit (loss) | 9901 | €44,413 | €1,787 | -€42,625 | -96.0% |
| Financial income | 75/76B | €1,059 | €1,440 | +€381 | +36.0% |
| Recurring financial income | 75 | €1,059 | €1,440 | +€381 | +36.0% |
| Financial charges | 65/66B | €432 | €556 | +€124 | +28.8% |
| Recurring financial charges | 65 | €432 | €556 | +€124 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | €45,040 | €2,672 | -€42,368 | -94.1% |
| Profit (loss) for the period | 9904 | €45,040 | €2,672 | -€42,368 | -94.1% |
| Profit (loss) for the period to be appropriated | 9905 | €45,040 | €2,672 | -€42,368 | -94.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.