OULAD: 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.
OULAD
Largest movements
- Cash +€7,073
up €7,073 (+108.8%), from €6,501 to €13,573
mainly Net result for the year (+€7,210) and Other debts (+€5,300)
- Receivables within one year +€4,013
up €4,013 (+48.7%), from €8,242 to €12,255
of which Other amounts receivable: +€2,546
- Tangible fixed assets -€3,282
down €3,282 (-71.7%), from €4,577 to €1,295
- Stocks and contracts -€1,500
down €1,500 (-2.5%), from €60,219 to €58,719
- Profit (loss) carried forward +€7,210
up €7,210 (+33.6%), from €21,428 to €28,638
- Trade debts -€5,634
down €5,634 (-31.2%), from €18,055 to €12,421
- Other debts +€5,300
up €5,300 (+16.3%), from €32,494 to €37,794
- Gross operating margin +€15,917
up €15,917, from -€4,263 to €11,655
- Taxes -€1,923
down €1,923 (-67.5%), from €2,851 to €927
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 | €79,826 | €86,130 | +€6,304 | +7.9% |
| Fixed assets | 21/28 | €4,865 | €1,583 | -€3,282 | -67.5% |
| Tangible fixed assets | 22/27 | €4,577 | €1,295 | -€3,282 | -71.7% |
| Plant, machinery and equipment | 23 | €4,577 | €1,295 | -€3,282 | -71.7% |
| Financial fixed assets | 28 | €288 | €288 | = | 0.0% |
| Current assets | 29/58 | €74,962 | €84,548 | +€9,586 | +12.8% |
| Stocks and contracts in progress | 3 | €60,219 | €58,719 | -€1,500 | -2.5% |
| Stocks | 30/36 | €60,219 | €58,719 | -€1,500 | -2.5% |
| Amounts receivable within one year | 40/41 | €8,242 | €12,255 | +€4,013 | +48.7% |
| Trade receivables | 40 | €4,791 | €6,259 | +€1,467 | +30.6% |
| Other amounts receivable | 41 | €3,451 | €5,997 | +€2,546 | +73.8% |
| Cash at bank and in hand | 54/58 | €6,501 | €13,573 | +€7,073 | +108.8% |
| Total equity and liabilities | 10/49 | €79,826 | €86,130 | +€6,304 | +7.9% |
| Equity | 10/15 | €28,706 | €35,916 | +€7,210 | +25.1% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,080 | €1,080 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,080 | €1,080 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,080 | €1,080 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,428 | €28,638 | +€7,210 | +33.6% |
| Amounts payable | 17/49 | €51,120 | €50,215 | -€906 | -1.8% |
| Amounts payable within one year | 42/48 | €51,120 | €50,215 | -€906 | -1.8% |
| Trade debts | 44 | €18,055 | €12,421 | -€5,634 | -31.2% |
| Suppliers | 440/4 | €18,055 | €12,421 | -€5,634 | -31.2% |
| Taxes, remuneration and social security | 45 | €572 | - | -€572 | |
| Taxes | 450/3 | €572 | - | -€572 | |
| Other amounts payable | 47/48 | €32,494 | €37,794 | +€5,300 | +16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,282 | €3,282 | = | 0.0% |
| Other operating charges | 640/8 | €87 | - | -€87 | |
| Gross operating margin | 9900 | -€4,263 | €11,655 | +€15,917 | |
| Operating profit (loss) | 9901 | -€7,631 | €8,373 | +€16,004 | |
| Financial income | 75/76B | €72 | - | -€72 | |
| Recurring financial income | 75 | €72 | - | -€72 | |
| Financial charges | 65/66B | €273 | €236 | -€38 | -13.8% |
| Recurring financial charges | 65 | €273 | €236 | -€38 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,832 | €8,137 | +€15,970 | |
| Income taxes | 67/77 | €2,851 | €927 | -€1,923 | -67.5% |
| Profit (loss) for the period | 9904 | -€10,683 | €7,210 | +€17,893 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,683 | €7,210 | +€17,893 |
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.