Ouhmane: 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.
Ouhmane
Largest movements
- Receivables within one year -€47,587
down €47,587 (-74.7%), from €63,677 to €16,090
of which Other amounts receivable: -€54,892
- Cash +€33,485
up €33,485 (+20.0%), from €167,066 to €200,551
mainly Net result for the year (+€72,087) and Other debts (+€54,821)
- Reserves -€58,264
down €58,264 (-33.2%), from €175,377 to €117,114
- Other debts +€54,821
new in 2025: €54,821
- Tax, wage and social debts -€11,895
down €11,895 (-23.0%), from €51,706 to €39,811
of which Taxes: -€11,895
- Gross operating margin -€10,093
down €10,093 (-10.1%), from €99,569 to €89,476
- Taxes -€5,231
down €5,231 (-21.8%), from €23,984 to €18,753
- Financial income -€4,127
down €4,127 (-56.2%), from €7,339 to €3,212
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 | €232,549 | €217,145 | -€15,404 | -6.6% |
| Fixed assets | 21/28 | €61 | - | -€61 | |
| Tangible fixed assets | 22/27 | €61 | - | -€61 | |
| Furniture and vehicles | 24 | €61 | - | -€61 | |
| Current assets | 29/58 | €232,488 | €217,145 | -€15,343 | -6.6% |
| Amounts receivable within one year | 40/41 | €63,677 | €16,090 | -€47,587 | -74.7% |
| Trade receivables | 40 | €6,942 | €14,247 | +€7,305 | +105.2% |
| Other amounts receivable | 41 | €56,735 | €1,843 | -€54,892 | -96.8% |
| Cash at bank and in hand | 54/58 | €167,066 | €200,551 | +€33,485 | +20.0% |
| Deferred charges and accrued income | 490/1 | €1,745 | €504 | -€1,241 | -71.1% |
| Total equity and liabilities | 10/49 | €232,549 | €217,145 | -€15,404 | -6.6% |
| Equity | 10/15 | €180,377 | €122,114 | -€58,264 | -32.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €175,377 | €117,114 | -€58,264 | -33.2% |
| Distributable reserves | 133 | €175,377 | €117,114 | -€58,264 | -33.2% |
| Amounts payable | 17/49 | €52,172 | €95,032 | +€42,859 | +82.1% |
| Amounts payable within one year | 42/48 | €52,172 | €95,032 | +€42,859 | +82.1% |
| Trade debts | 44 | €466 | €400 | -€67 | -14.3% |
| Suppliers | 440/4 | €466 | €400 | -€67 | -14.3% |
| Taxes, remuneration and social security | 45 | €51,706 | €39,811 | -€11,895 | -23.0% |
| Taxes | 450/3 | €49,606 | €37,711 | -€11,895 | -24.0% |
| Remuneration and social security | 454/9 | €2,100 | €2,100 | = | 0.0% |
| Other amounts payable | 47/48 | - | €54,821 | +€54,821 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66 | €61 | -€5 | -6.8% |
| Gross operating margin | 9900 | €99,569 | €89,476 | -€10,093 | -10.1% |
| Operating profit (loss) | 9901 | €99,503 | €89,415 | -€10,089 | -10.1% |
| Financial income | 75/76B | €7,339 | €3,212 | -€4,127 | -56.2% |
| Recurring financial income | 75 | €7,339 | €3,212 | -€4,127 | -56.2% |
| Financial charges | 65/66B | €1,776 | €1,786 | +€10 | +0.6% |
| Recurring financial charges | 65 | €1,776 | €1,771 | -€4 | -0.2% |
| Non-recurring financial charges | 66B | - | €15 | +€15 | |
| Profit (loss) for the period before taxes | 9903 | €105,066 | €90,840 | -€14,226 | -13.5% |
| Income taxes | 67/77 | €23,984 | €18,753 | -€5,231 | -21.8% |
| Profit (loss) for the period | 9904 | €81,082 | €72,087 | -€8,995 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €81,082 | €72,087 | -€8,995 | -11.1% |
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 5 October 2026 via checked.be.