OUITZA: 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.
OUITZA
Largest movements
- Stocks and contracts +€151,610
up €151,610 (+57.8%), from €262,520 to €414,130
- Cash +€62,183
up €62,183 (+69.1%), from €89,939 to €152,122
mainly Net result for the year (+€149,860) and Trade debts (+€117,092)
- Receivables within one year +€50,913
up €50,913 (+1,401%), from €3,633 to €54,547
- Financial fixed assets +€8,000
up €8,000 (+65.7%), from €12,180 to €20,180
- Profit (loss) carried forward +€149,860
up €149,860 (+129%), from €116,267 to €266,127
- Trade debts +€117,092
up €117,092 (+86.2%), from €135,861 to €252,953
- Gross operating margin +€236,452
up €236,452 (+145%), from €162,697 to €399,149
- Staff costs +€128,178
up €128,178 (+112%), from €114,346 to €242,523
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 | €381,278 | €649,965 | +€268,687 | +70.5% |
| Fixed assets | 21/28 | €25,149 | €29,166 | +€4,018 | +16.0% |
| Tangible fixed assets | 22/27 | €12,969 | €8,986 | -€3,982 | -30.7% |
| Plant, machinery and equipment | 23 | €10,249 | €7,933 | -€2,316 | -22.6% |
| Furniture and vehicles | 24 | €2,720 | €1,053 | -€1,667 | -61.3% |
| Financial fixed assets | 28 | €12,180 | €20,180 | +€8,000 | +65.7% |
| Current assets | 29/58 | €356,130 | €620,799 | +€264,669 | +74.3% |
| Stocks and contracts in progress | 3 | €262,520 | €414,130 | +€151,610 | +57.8% |
| Stocks | 30/36 | €262,520 | €414,130 | +€151,610 | +57.8% |
| Amounts receivable within one year | 40/41 | €3,633 | €54,547 | +€50,913 | +1,401% |
| Other amounts receivable | 41 | €3,633 | €54,547 | +€50,913 | +1,401% |
| Cash at bank and in hand | 54/58 | €89,939 | €152,122 | +€62,183 | +69.1% |
| Deferred charges and accrued income | 490/1 | €37 | - | -€37 | |
| Total equity and liabilities | 10/49 | €381,278 | €649,965 | +€268,687 | +70.5% |
| Equity | 10/15 | €136,727 | €286,587 | +€149,860 | +110% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,267 | €266,127 | +€149,860 | +129% |
| Amounts payable | 17/49 | €244,551 | €363,378 | +€118,827 | +48.6% |
| Amounts payable within one year | 42/48 | €244,551 | €363,378 | +€118,827 | +48.6% |
| Trade debts | 44 | €135,861 | €252,953 | +€117,092 | +86.2% |
| Suppliers | 440/4 | €135,861 | €252,953 | +€117,092 | +86.2% |
| Taxes, remuneration and social security | 45 | €108,691 | €110,426 | +€1,735 | +1.6% |
| Taxes | 450/3 | €28,279 | €14,616 | -€13,663 | -48.3% |
| Remuneration and social security | 454/9 | €80,412 | €95,810 | +€15,398 | +19.1% |
| Remuneration, social security and pensions | 62 | €114,346 | €242,523 | +€128,178 | +112% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,110 | €3,982 | +€1,872 | +88.7% |
| Other operating charges | 640/8 | €2,024 | €2,359 | +€335 | +16.5% |
| Gross operating margin | 9900 | €162,697 | €399,149 | +€236,452 | +145% |
| Operating profit (loss) | 9901 | €44,217 | €150,285 | +€106,068 | +240% |
| Financial income | 75/76B | - | €1,473 | +€1,473 | |
| Recurring financial income | 75 | - | €1,473 | +€1,473 | |
| Financial charges | 65/66B | €320 | €1,898 | +€1,579 | +494% |
| Recurring financial charges | 65 | €320 | €1,421 | +€1,102 | +344% |
| Non-recurring financial charges | 66B | - | €477 | +€477 | |
| Profit (loss) for the period before taxes | 9903 | €43,897 | €149,860 | +€105,962 | +241% |
| Profit (loss) for the period | 9904 | €43,897 | €149,860 | +€105,962 | +241% |
| Profit (loss) for the period to be appropriated | 9905 | €43,897 | €149,860 | +€105,962 | +241% |
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 15 October 2026 via checked.be.