OUI KAHN: 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.
OUI KAHN
Largest movements
- Cash +€16,151
up €16,151 (+22.9%), from €70,602 to €86,753
mainly Provisions (+€9,465) and Net result for the year (+€3,120)
- Receivables within one year -€1,058
down €1,058 (-9.3%), from €11,427 to €10,369
of which Trade receivables: -€8,470
- Provisions +€9,465
up €9,465 (+78.3%), from €12,085 to €21,550
- Reserves +€3,000
up €3,000 (+10.7%), from €28,000 to €31,000
- Other debts +€2,824
up €2,824 (+7.0%), from €40,087 to €42,911
- Provisions +€20,899
up €20,899, from -€11,434 to €9,465
- Gross operating margin +€15,434
up €15,434 (+73.2%), from €21,074 to €36,508
- Financial charges +€1,700
up €1,700 (+11.3%), from €15,019 to €16,719
- Taxes +€1,544
up €1,544 (+50.7%), from €3,043 to €4,588
- Depreciation +€399
up €399 (+31.3%), from €1,274 to €1,673
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 | €87,573 | €102,045 | +€14,472 | +16.5% |
| Fixed assets | 21/28 | €4,759 | €4,505 | -€254 | -5.3% |
| Tangible fixed assets | 22/27 | €4,759 | €4,505 | -€254 | -5.3% |
| Furniture and vehicles | 24 | €4,759 | €4,505 | -€254 | -5.3% |
| Current assets | 29/58 | €82,814 | €97,540 | +€14,726 | +17.8% |
| Amounts receivable within one year | 40/41 | €11,427 | €10,369 | -€1,058 | -9.3% |
| Trade receivables | 40 | €8,470 | - | -€8,470 | |
| Other amounts receivable | 41 | €2,957 | €10,369 | +€7,412 | +251% |
| Cash at bank and in hand | 54/58 | €70,602 | €86,753 | +€16,151 | +22.9% |
| Deferred charges and accrued income | 490/1 | €785 | €418 | -€367 | -46.8% |
| Total equity and liabilities | 10/49 | €87,573 | €102,045 | +€14,472 | +16.5% |
| Equity | 10/15 | €33,113 | €35,400 | +€2,287 | +6.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €28,000 | €31,000 | +€3,000 | +10.7% |
| Distributable reserves | 133 | €28,000 | €31,000 | +€3,000 | +10.7% |
| Profit (loss) carried forward | 14 | €4,113 | €3,400 | -€713 | -17.3% |
| Provisions and deferred taxes | 16 | €12,085 | €21,550 | +€9,465 | +78.3% |
| Provisions for liabilities and charges | 160/5 | €12,085 | €21,550 | +€9,465 | +78.3% |
| Other liabilities and charges | 164/5 | €12,085 | €21,550 | +€9,465 | +78.3% |
| Amounts payable | 17/49 | €42,374 | €45,095 | +€2,720 | +6.4% |
| Amounts payable within one year | 42/48 | €42,374 | €45,095 | +€2,720 | +6.4% |
| Trade debts | 44 | - | €49 | +€49 | |
| Suppliers | 440/4 | - | €49 | +€49 | |
| Taxes, remuneration and social security | 45 | €2,288 | €2,134 | -€153 | -6.7% |
| Taxes | 450/3 | €2,288 | €2,134 | -€153 | -6.7% |
| Other amounts payable | 47/48 | €40,087 | €42,911 | +€2,824 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,274 | €1,673 | +€399 | +31.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€11,434 | €9,465 | +€20,899 | |
| Other operating charges | 640/8 | €729 | €945 | +€216 | +29.6% |
| Gross operating margin | 9900 | €21,074 | €36,508 | +€15,434 | +73.2% |
| Operating profit (loss) | 9901 | €30,505 | €24,426 | -€6,079 | -19.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €15,019 | €16,719 | +€1,700 | +11.3% |
| Recurring financial charges | 65 | €15,019 | €16,719 | +€1,700 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €15,486 | €7,708 | -€7,779 | -50.2% |
| Income taxes | 67/77 | €3,043 | €4,588 | +€1,544 | +50.7% |
| Profit (loss) for the period | 9904 | €12,443 | €3,120 | -€9,323 | -74.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,443 | €3,120 | -€9,323 | -74.9% |
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 14 October 2026 via checked.be.