OULIMA: 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.
What changed
OULIMA
NACE 47.120, Other non-specialised retail sale
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€31,560
2024 · €59,476-€27,916
Equity
€440,630
2024 · €409,070+€31,560
Cash
€109,661
2024 · €115,536-€5,875
Balance sheet total
€3.3m
2024 · €3.5m-€153,020
Largest movements
Assets
- Tangible fixed assets -€265,558
down €265,558 (-20.5%), from €1.3m to €1.0m
of which Plant, machinery and equipment: -€155,553
- Receivables within one year +€251,237
up €251,237 (+18.6%), from €1.4m to €1.6m
of which Trade receivables: +€168,910
- Deferred charges and accrued income -€98,268
down €98,268 (-96.9%), from €101,420 to €3,151
Equity and liabilities
- Debts after one year -€321,540
down €321,540 (-25.6%), from €1.3m to €934,134
- Trade debts +€95,352
up €95,352 (+7.2%), from €1.3m to €1.4m
- Other debts +€36,666
up €36,666 (+27.9%), from €131,603 to €168,269
Income statement
- Turnover -€1.1m
down €1.1m (-9.9%), from €10.8m to €9.8m
- Purchases and services -€859,462
down €859,462 (-9.0%), from €9.6m to €8.7m
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.
Result 2024
€59,476
Gross operating margin
-€103,662
Staff costs
+€58,565
Depreciation
+€501
Other operating charges
-€157
Other operating items
+€8,049
Financial income
-€19,894
Financial charges
+€16,102
Taxes
+€12,580
Result 2025
€31,560
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€306,459
Investment
€0
Financing
-€312,333
Cash 2024
€115,536
From operations (derived)
+€306,459
Net result for the year
+€31,560
Depreciation
+€265,558
Stocks and contracts
+€34,557
Receivables within one year
-€251,237
Deferred charges and accrued income
+€98,268
Trade debts
+€95,352
Tax, wage and social debts
-€4,265
Other debts
+€36,666
Financing
-€312,333
Debts after one year
-€321,540
Current portion of long-term debt
-€13,876
Short-term financial debts
+€23,082
Cash 2025
€109,661
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,471,897 | €3,318,877 | -€153,020 | -4.4% |
| Fixed assets | 21/28 | €1,295,270 | €1,029,712 | -€265,558 | -20.5% |
| Tangible fixed assets | 22/27 | €1,295,270 | €1,029,712 | -€265,558 | -20.5% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €928,567 | €773,015 | -€155,553 | -16.8% |
| Furniture and vehicles | 24 | €63,894 | €31,653 | -€32,242 | -50.5% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €302,808 | €225,045 | -€77,764 | -25.7% |
| Current assets | 29/58 | €2,176,627 | €2,289,166 | +€112,538 | +5.2% |
| Stocks and contracts in progress | 3 | €605,838 | €571,282 | -€34,557 | -5.7% |
| Stocks | 30/36 | €605,838 | €571,282 | -€34,557 | -5.7% |
| Amounts receivable within one year | 40/41 | €1,353,834 | €1,605,071 | +€251,237 | +18.6% |
| Trade receivables | 40 | €90,536 | €259,445 | +€168,910 | +187% |
| Other amounts receivable | 41 | €1,263,298 | €1,345,626 | +€82,328 | +6.5% |
| Cash at bank and in hand | 54/58 | €115,536 | €109,661 | -€5,875 | -5.1% |
| Deferred charges and accrued income | 490/1 | €101,420 | €3,151 | -€98,268 | -96.9% |
| Total equity and liabilities | 10/49 | €3,471,897 | €3,318,877 | -€153,020 | -4.4% |
| Equity | 10/15 | €409,070 | €440,630 | +€31,560 | +7.7% |
| Contributions | 10/11 | €126,973 | €126,973 | = | 0.0% |
| Capital | 10 | €126,973 | €126,973 | = | 0.0% |
| Issued capital | 100 | €126,973 | €126,973 | = | 0.0% |
| Reserves | 13 | €182,447 | €182,447 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,697 | €12,697 | = | 0.0% |
| Legal reserve | 130 | €12,697 | €12,697 | = | 0.0% |
| Tax-exempt reserves | 132 | €124,750 | €124,750 | = | 0.0% |
| Distributable reserves | 133 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,649 | €131,209 | +€31,560 | +31.7% |
| Amounts payable | 17/49 | €3,062,827 | €2,878,248 | -€184,580 | -6.0% |
| Amounts payable after more than one year | 17 | €1,255,674 | €934,134 | -€321,540 | -25.6% |
| Financial debts | 170/4 | €1,255,674 | €934,134 | -€321,540 | -25.6% |
| Amounts payable within one year | 42/48 | €1,807,153 | €1,944,114 | +€136,960 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €215,416 | €201,540 | -€13,876 | -6.4% |
| Financial debts | 43 | - | €23,082 | +€23,082 | |
| Credit institutions | 430/8 | - | €23,082 | +€23,082 | |
| Trade debts | 44 | €1,331,226 | €1,426,578 | +€95,352 | +7.2% |
| Suppliers | 440/4 | €1,331,226 | €1,426,578 | +€95,352 | +7.2% |
| Taxes, remuneration and social security | 45 | €128,909 | €124,644 | -€4,265 | -3.3% |
| Taxes | 450/3 | €7,393 | €13,302 | +€5,908 | +79.9% |
| Remuneration and social security | 454/9 | €121,515 | €111,342 | -€10,173 | -8.4% |
| Other amounts payable | 47/48 | €131,603 | €168,269 | +€36,666 | +27.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €10,831,652 | €9,762,472 | -€1.1m | -9.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €9,580,599 | €8,721,136 | -€859,462 | -9.0% |
| Remuneration, social security and pensions | 62 | €1,115,984 | €1,057,419 | -€58,565 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €266,059 | €265,558 | -€501 | -0.2% |
| Other operating charges | 640/8 | €4,331 | €4,488 | +€157 | +3.6% |
| Non-recurring operating charges | 66A | €8,049 | - | -€8,049 | |
| Gross operating margin | 9900 | €1,555,675 | €1,452,013 | -€103,662 | -6.7% |
| Operating profit (loss) | 9901 | €161,252 | €124,548 | -€36,704 | -22.8% |
| Financial income | 75/76B | €32,970 | €13,076 | -€19,894 | -60.3% |
| Recurring financial income | 75 | €32,970 | €13,076 | -€19,894 | -60.3% |
| Financial charges | 65/66B | €102,702 | €86,601 | -€16,102 | -15.7% |
| Recurring financial charges | 65 | €102,702 | €86,601 | -€16,102 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €91,520 | €51,023 | -€40,496 | -44.2% |
| Income taxes | 67/77 | €32,044 | €19,463 | -€12,580 | -39.3% |
| Profit (loss) for the period | 9904 | €59,476 | €31,560 | -€27,916 | -46.9% |
| Profit (loss) for the period to be appropriated | 9905 | €59,476 | €31,560 | -€27,916 | -46.9% |
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 17 October 2026 via checked.be.