OUFTICOOP: 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.
OUFTICOOP
Largest movements
- Cash -€99,646
down €99,646 (-88.6%), from €112,488 to €12,842
mainly Current investments (-€81,000) and Investment in fixed assets (net) (-€26,468)
- Current investments +€81,000
up €81,000 (+16,200%), from €500 to €81,500
- Financial fixed assets +€25,000
new in 2024: €25,000
- Deferred charges and accrued income -€9,565
down €9,565 (-95.9%), from €9,972 to €406
- Stocks and contracts +€7,009
up €7,009 (+20.7%), from €33,934 to €40,943
- Contributions +€6,775
up €6,775 (+7.7%), from €88,275 to €95,050
- Accrued charges and deferred income -€5,647
down €5,647 (-98.5%), from €5,731 to €84
- Other debts +€4,641
new in 2024: €4,641
- Debts after one year -€3,283
down €3,283 (-12.4%), from €26,533 to €23,250
of which Financial debts: -€3,000
- Profit (loss) carried forward -€2,260
down €2,260 (-13.1%), from €17,202 to €14,942
- Gross operating margin +€5,187
up €5,187 (+11.6%), from €44,768 to €49,955
- Staff costs -€1,524
down €1,524 (-3.5%), from €43,541 to €42,017
- Financial charges -€944
down €944 (-25.0%), from €3,771 to €2,827
of which Non-recurring financial charges: -€1,464
- Depreciation -€869
down €869 (-10.7%), from €8,120 to €7,250
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.
Derived cash bridge
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 | €191,475 | €189,036 | -€2,440 | -1.3% |
| Fixed assets | 21/28 | €25,711 | €44,928 | +€19,217 | +74.7% |
| Tangible fixed assets | 22/27 | €25,711 | €19,928 | -€5,783 | -22.5% |
| Plant, machinery and equipment | 23 | €22,111 | €16,481 | -€5,629 | -25.5% |
| Furniture and vehicles | 24 | €3,600 | €3,446 | -€153 | -4.3% |
| Financial fixed assets | 28 | - | €25,000 | +€25,000 | |
| Current assets | 29/58 | €165,765 | €144,108 | -€21,657 | -13.1% |
| Stocks and contracts in progress | 3 | €33,934 | €40,943 | +€7,009 | +20.7% |
| Stocks | 30/36 | €33,934 | €40,943 | +€7,009 | +20.7% |
| Amounts receivable within one year | 40/41 | €8,871 | €8,416 | -€455 | -5.1% |
| Trade receivables | 40 | €3,215 | €5,748 | +€2,533 | +78.8% |
| Other amounts receivable | 41 | €5,656 | €2,669 | -€2,987 | -52.8% |
| Current investments | 50/53 | €500 | €81,500 | +€81,000 | +16,200% |
| Cash at bank and in hand | 54/58 | €112,488 | €12,842 | -€99,646 | -88.6% |
| Deferred charges and accrued income | 490/1 | €9,972 | €406 | -€9,565 | -95.9% |
| Total equity and liabilities | 10/49 | €191,475 | €189,036 | -€2,440 | -1.3% |
| Equity | 10/15 | €105,477 | €109,992 | +€4,515 | +4.3% |
| Contributions | 10/11 | €88,275 | €95,050 | +€6,775 | +7.7% |
| Profit (loss) carried forward | 14 | €17,202 | €14,942 | -€2,260 | -13.1% |
| Amounts payable | 17/49 | €85,998 | €79,043 | -€6,955 | -8.1% |
| Amounts payable after more than one year | 17 | €26,533 | €23,250 | -€3,283 | -12.4% |
| Financial debts | 170/4 | €26,250 | €23,250 | -€3,000 | -11.4% |
| Advances received on contracts in progress | 176 | €283 | - | -€283 | |
| Amounts payable within one year | 42/48 | €53,734 | €55,710 | +€1,975 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €3,000 | €3,750 | +€750 | +25.0% |
| Trade debts | 44 | €41,354 | €39,918 | -€1,437 | -3.5% |
| Suppliers | 440/4 | €41,354 | €39,918 | -€1,437 | -3.5% |
| Taxes, remuneration and social security | 45 | €9,380 | €7,401 | -€1,979 | -21.1% |
| Taxes | 450/3 | €1,825 | - | -€1,825 | |
| Remuneration and social security | 454/9 | €7,555 | €7,401 | -€154 | -2.0% |
| Other amounts payable | 47/48 | - | €4,641 | +€4,641 | |
| Accrued charges and deferred income | 492/3 | €5,731 | €84 | -€5,647 | -98.5% |
| Remuneration, social security and pensions | 62 | €43,541 | €42,017 | -€1,524 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,120 | €7,250 | -€869 | -10.7% |
| Other operating charges | 640/8 | €769 | €653 | -€117 | -15.1% |
| Gross operating margin | 9900 | €44,768 | €49,955 | +€5,187 | +11.6% |
| Operating profit (loss) | 9901 | -€7,662 | €34 | +€7,696 | |
| Financial income | 75/76B | €854 | €603 | -€250 | -29.3% |
| Recurring financial income | 75 | €854 | €603 | -€250 | -29.3% |
| Financial charges | 65/66B | €3,771 | €2,827 | -€944 | -25.0% |
| Recurring financial charges | 65 | €2,307 | €2,827 | +€520 | +22.5% |
| Non-recurring financial charges | 66B | €1,464 | - | -€1,464 | |
| Profit (loss) for the period before taxes | 9903 | -€10,579 | -€2,189 | +€8,390 | +79.3% |
| Income taxes | 67/77 | €2 | €71 | +€69 | +3,060% |
| Profit (loss) for the period | 9904 | -€10,581 | -€2,260 | +€8,321 | +78.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,581 | -€2,260 | +€8,321 | +78.6% |
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 25 October 2026 via checked.be.