OUJDIA: 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.
OUJDIA
Largest movements
- Stocks and contracts +€29,540
up €29,540 (+21.7%), from €135,875 to €165,415
- Cash -€6,171
down €6,171 (-30.9%), from €19,962 to €13,792
mainly Stocks and contracts (-€29,540) and Tax, wage and social debts (-€17,000)
- Trade debts +€25,462
up €25,462 (+34.8%), from €73,239 to €98,701
- Tax, wage and social debts -€17,000
no longer reported in 2025 (was €17,000)
- Profit (loss) carried forward +€14,170
up €14,170 (+29.9%), from -€47,346 to -€33,176
- Purchases and services -€22,487
down €22,487 (-4.1%), from €548,706 to €526,219
- Turnover -€14,297
down €14,297 (-2.4%), from €587,449 to €573,152
- Gross operating margin +€8,190
up €8,190 (+21.1%), from €38,742 to €46,933
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 | €161,885 | €184,517 | +€22,632 | +14.0% |
| Fixed assets | 21/28 | €1,188 | €951 | -€238 | -20.0% |
| Tangible fixed assets | 22/27 | €1,188 | €951 | -€238 | -20.0% |
| Other tangible fixed assets | 26 | €1,188 | €951 | -€238 | -20.0% |
| Current assets | 29/58 | €160,697 | €183,567 | +€22,869 | +14.2% |
| Stocks and contracts in progress | 3 | €135,875 | €165,415 | +€29,540 | +21.7% |
| Stocks | 30/36 | €135,875 | €165,415 | +€29,540 | +21.7% |
| Amounts receivable within one year | 40/41 | €4,860 | €4,360 | -€500 | -10.3% |
| Other amounts receivable | 41 | €4,860 | €4,360 | -€500 | -10.3% |
| Cash at bank and in hand | 54/58 | €19,962 | €13,792 | -€6,171 | -30.9% |
| Total equity and liabilities | 10/49 | €161,885 | €184,517 | +€22,632 | +14.0% |
| Equity | 10/15 | -€28,354 | -€14,184 | +€14,170 | +50.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €400 | €400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20 | €20 | = | 0.0% |
| Legal reserve | 130 | €20 | €20 | = | 0.0% |
| Distributable reserves | 133 | €380 | €380 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,346 | -€33,176 | +€14,170 | +29.9% |
| Amounts payable | 17/49 | €190,239 | €198,701 | +€8,462 | +4.4% |
| Amounts payable within one year | 42/48 | €190,239 | €198,701 | +€8,462 | +4.4% |
| Trade debts | 44 | €73,239 | €98,701 | +€25,462 | +34.8% |
| Suppliers | 440/4 | €73,239 | €98,701 | +€25,462 | +34.8% |
| Taxes, remuneration and social security | 45 | €17,000 | - | -€17,000 | |
| Remuneration and social security | 454/9 | €17,000 | - | -€17,000 | |
| Other amounts payable | 47/48 | €100,000 | €100,000 | = | 0.0% |
| Turnover | 70 | €587,449 | €573,152 | -€14,297 | -2.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €548,706 | €526,219 | -€22,487 | -4.1% |
| Remuneration, social security and pensions | 62 | €30,993 | €30,977 | -€16 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €238 | €238 | = | 0.0% |
| Other operating charges | 640/8 | €4,705 | €1,368 | -€3,337 | -70.9% |
| Gross operating margin | 9900 | €38,742 | €46,933 | +€8,190 | +21.1% |
| Operating profit (loss) | 9901 | €2,807 | €14,350 | +€11,544 | +411.3% |
| Financial charges | 65/66B | €283 | €180 | -€102 | -36.2% |
| Recurring financial charges | 65 | €283 | €180 | -€102 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | €2,524 | €14,170 | +€11,646 | +461.4% |
| Profit (loss) for the period | 9904 | €2,524 | €14,170 | +€11,646 | +461.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,524 | €14,170 | +€11,646 | +461.4% |
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 7 October 2026 via checked.be.