Oudova: 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.
Oudova
Largest movements
- Tangible fixed assets -€24,291
down €24,291 (-29.2%), from €83,116 to €58,824
of which Furniture and vehicles: -€23,779
- Receivables within one year +€22,964
up €22,964 (+45.8%), from €50,102 to €73,066
of which Other amounts receivable: +€24,242
- Cash +€17,345
up €17,345 (+10.9%), from €158,943 to €176,287
mainly Other debts (+€279,416) and Net result for the year (+€66,001)
- Deferred charges and accrued income -€11,417
down €11,417 (-100.0%), from €11,417 to €0
- Other debts +€279,416
up €279,416 (+6297.0%), from €4,437 to €283,853
- Reserves -€233,999
down €233,999 (-30.5%), from €767,175 to €533,177
- Tax, wage and social debts -€33,685
down €33,685 (-66.6%), from €50,615 to €16,930
of which Taxes: -€32,435
- Gross operating margin -€92,530
down €92,530 (-44.3%), from €208,929 to €116,399
- Taxes -€10,140
down €10,140 (-23.7%), from €42,791 to €32,650
- Financial income +€3,278
up €3,278 (+68.1%), from €4,814 to €8,091
of which Financial income: +€6,378
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 | €832,442 | €842,705 | +€10,264 | +1.2% |
| Fixed assets | 21/28 | €83,116 | €58,824 | -€24,291 | -29.2% |
| Tangible fixed assets | 22/27 | €83,116 | €58,824 | -€24,291 | -29.2% |
| Plant, machinery and equipment | 23 | €588 | €76 | -€512 | -87.1% |
| Furniture and vehicles | 24 | €82,528 | €58,748 | -€23,779 | -28.8% |
| Current assets | 29/58 | €749,326 | €783,881 | +€34,555 | +4.6% |
| Amounts receivable within one year | 40/41 | €50,102 | €73,066 | +€22,964 | +45.8% |
| Trade receivables | 40 | €50,102 | €48,823 | -€1,279 | -2.6% |
| Other amounts receivable | 41 | - | €24,242 | +€24,242 | |
| Current investments | 50/53 | €528,865 | €534,528 | +€5,663 | +1.1% |
| Cash at bank and in hand | 54/58 | €158,943 | €176,287 | +€17,345 | +10.9% |
| Deferred charges and accrued income | 490/1 | €11,417 | €0 | -€11,417 | -100.0% |
| Total equity and liabilities | 10/49 | €832,442 | €842,705 | +€10,264 | +1.2% |
| Equity | 10/15 | €772,175 | €538,177 | -€233,999 | -30.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €767,175 | €533,177 | -€233,999 | -30.5% |
| Distributable reserves | 133 | €767,175 | €533,177 | -€233,999 | -30.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €60,266 | €304,529 | +€244,262 | +405.3% |
| Amounts payable within one year | 42/48 | €59,431 | €304,529 | +€245,097 | +412.4% |
| Trade debts | 44 | €4,379 | €3,746 | -€633 | -14.5% |
| Suppliers | 440/4 | €4,379 | €3,746 | -€633 | -14.5% |
| Taxes, remuneration and social security | 45 | €50,615 | €16,930 | -€33,685 | -66.6% |
| Taxes | 450/3 | €49,365 | €16,930 | -€32,435 | -65.7% |
| Remuneration and social security | 454/9 | €1,250 | €0 | -€1,250 | -100.0% |
| Other amounts payable | 47/48 | €4,437 | €283,853 | +€279,416 | +6297.0% |
| Accrued charges and deferred income | 492/3 | €835 | €0 | -€835 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,088 | €24,291 | +€203 | +0.8% |
| Other operating charges | 640/8 | €1,084 | €1,123 | +€39 | +3.6% |
| Gross operating margin | 9900 | €208,929 | €116,399 | -€92,530 | -44.3% |
| Operating profit (loss) | 9901 | €183,757 | €90,984 | -€92,773 | -50.5% |
| Financial income | 75/76B | €4,814 | €8,091 | +€3,278 | +68.1% |
| Recurring financial income | 75 | €1,714 | €8,091 | +€6,378 | +372.2% |
| Non-recurring financial income | 76B | €3,100 | €0 | -€3,100 | -100.0% |
| Financial charges | 65/66B | €226 | €424 | +€198 | +87.9% |
| Recurring financial charges | 65 | €226 | €424 | +€198 | +87.9% |
| Profit (loss) for the period before taxes | 9903 | €188,345 | €98,652 | -€89,694 | -47.6% |
| Income taxes | 67/77 | €42,791 | €32,650 | -€10,140 | -23.7% |
| Profit (loss) for the period | 9904 | €145,555 | €66,001 | -€79,553 | -54.7% |
| Profit (loss) for the period to be appropriated | 9905 | €145,555 | €66,001 | -€79,553 | -54.7% |
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 9 October 2026 via checked.be.