OUL: 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.
OUL
Largest movements
- Receivables within one year -€24,908
down €24,908 (-73.8%), from €33,746 to €8,838
- Cash -€5,082
down €5,082 (-100.0%), from €5,083 to €1
mainly Debts after one year (-€12,958) and Net result for the year (-€12,952)
- Tangible fixed assets -€2,056
down €2,056 (-19.4%), from €10,620 to €8,564
- Debts after one year -€12,958
down €12,958 (-16.7%), from €77,382 to €64,424
- Profit (loss) carried forward -€12,952
down €12,952 (-46.9%), from €27,630 to €14,678
- Other debts +€9,454
up €9,454 (+19.4%), from €48,777 to €58,231
- Tax, wage and social debts -€8,654
down €8,654 (-40.6%), from €21,320 to €12,666
- Trade debts -€6,103
down €6,103 (-56.8%), from €10,740 to €4,637
- Gross operating margin -€18,084
down €18,084, from €11,515 to -€6,569
- Taxes -€5,229
down €5,229, from €5,218 to -€11
- Financial charges +€822
up €822 (+147%), from €558 to €1,380
- Depreciation +€692
up €692 (+25.7%), from €2,689 to €3,380
- Other operating charges +€226
up €226 (+16.0%), from €1,407 to €1,633
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 | €199,449 | €167,403 | -€32,046 | -16.1% |
| Fixed assets | 21/28 | €160,620 | €158,564 | -€2,056 | -1.3% |
| Tangible fixed assets | 22/27 | €10,620 | €8,564 | -€2,056 | -19.4% |
| Furniture and vehicles | 24 | €10,620 | €8,564 | -€2,056 | -19.4% |
| Financial fixed assets | 28 | €150,000 | €150,000 | = | 0.0% |
| Current assets | 29/58 | €38,829 | €8,839 | -€29,990 | -77.2% |
| Amounts receivable within one year | 40/41 | €33,746 | €8,838 | -€24,908 | -73.8% |
| Trade receivables | 40 | €33,746 | €8,838 | -€24,908 | -73.8% |
| Cash at bank and in hand | 54/58 | €5,083 | €1 | -€5,082 | -100.0% |
| Total equity and liabilities | 10/49 | €199,449 | €167,403 | -€32,046 | -16.1% |
| Equity | 10/15 | €29,630 | €16,678 | -€12,952 | -43.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,630 | €14,678 | -€12,952 | -46.9% |
| Amounts payable | 17/49 | €169,819 | €150,725 | -€19,094 | -11.2% |
| Amounts payable after more than one year | 17 | €77,382 | €64,424 | -€12,958 | -16.7% |
| Financial debts | 170/4 | €77,382 | €64,424 | -€12,958 | -16.7% |
| Amounts payable within one year | 42/48 | €92,437 | €86,301 | -€6,136 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €11,601 | €10,767 | -€833 | -7.2% |
| Trade debts | 44 | €10,740 | €4,637 | -€6,103 | -56.8% |
| Suppliers | 440/4 | €10,740 | €4,637 | -€6,103 | -56.8% |
| Taxes, remuneration and social security | 45 | €21,320 | €12,666 | -€8,654 | -40.6% |
| Taxes | 450/3 | €21,320 | €12,666 | -€8,654 | -40.6% |
| Other amounts payable | 47/48 | €48,777 | €58,231 | +€9,454 | +19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,689 | €3,380 | +€692 | +25.7% |
| Other operating charges | 640/8 | €1,407 | €1,633 | +€226 | +16.0% |
| Gross operating margin | 9900 | €11,515 | -€6,569 | -€18,084 | |
| Operating profit (loss) | 9901 | €7,419 | -€11,583 | -€19,002 | |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €558 | €1,380 | +€822 | +147% |
| Recurring financial charges | 65 | €558 | €1,380 | +€822 | +147% |
| Profit (loss) for the period before taxes | 9903 | €6,865 | -€12,963 | -€19,828 | |
| Income taxes | 67/77 | €5,218 | -€11 | -€5,229 | |
| Profit (loss) for the period | 9904 | €1,647 | -€12,952 | -€14,599 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,647 | -€12,952 | -€14,599 |
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 20 October 2026 via checked.be.