OUMAYA: 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.
OUMAYA
Largest movements
- Receivables after one year +€115,000
up €115,000 (+40.4%), from €285,000 to €400,000
- Receivables within one year -€21,974
down €21,974 (-72.6%), from €30,281 to €8,307
of which Trade receivables: -€11,809
- Cash +€18,576
up €18,576 (+59.8%), from €31,077 to €49,652
mainly Net result for the year (+€105,259) and Tax, wage and social debts (+€33,951)
- Tangible fixed assets -€10,262
down €10,262 (-18.8%), from €54,578 to €44,315
of which Furniture and vehicles: -€6,044
- Reserves +€75,000
up €75,000 (+56.9%), from €131,860 to €206,860
of which Distributable reserves: +€75,000
- Tax, wage and social debts +€33,951
up €33,951 (+97.7%), from €34,752 to €68,703
of which Remuneration and social security: +€22,228
- Trade debts -€6,835
down €6,835 (-47.3%), from €14,445 to €7,610
- Other operating charges +€2,230
up €2,230 (+226.8%), from €983 to €3,213
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 | €423,617 | €525,991 | +€102,374 | +24.2% |
| Fixed assets | 21/28 | €65,616 | €55,354 | -€10,262 | -15.6% |
| Tangible fixed assets | 22/27 | €54,578 | €44,315 | -€10,262 | -18.8% |
| Plant, machinery and equipment | 23 | €676 | - | -€676 | |
| Furniture and vehicles | 24 | €25,358 | €19,313 | -€6,044 | -23.8% |
| Other tangible fixed assets | 26 | €28,544 | €25,002 | -€3,542 | -12.4% |
| Financial fixed assets | 28 | €11,038 | €11,038 | = | 0.0% |
| Current assets | 29/58 | €358,001 | €470,637 | +€112,637 | +31.5% |
| Amounts receivable after more than one year | 29 | €285,000 | €400,000 | +€115,000 | +40.4% |
| Other amounts receivable | 291 | €285,000 | €400,000 | +€115,000 | +40.4% |
| Stocks and contracts in progress | 3 | €11,643 | €12,558 | +€915 | +7.9% |
| Stocks | 30/36 | €11,643 | €12,558 | +€915 | +7.9% |
| Amounts receivable within one year | 40/41 | €30,281 | €8,307 | -€21,974 | -72.6% |
| Trade receivables | 40 | €14,153 | €2,344 | -€11,809 | -83.4% |
| Other amounts receivable | 41 | €16,128 | €5,964 | -€10,164 | -63.0% |
| Cash at bank and in hand | 54/58 | €31,077 | €49,652 | +€18,576 | +59.8% |
| Deferred charges and accrued income | 490/1 | - | €120 | +€120 | |
| Total equity and liabilities | 10/49 | €423,617 | €525,991 | +€102,374 | +24.2% |
| Equity | 10/15 | €328,586 | €403,845 | +€75,259 | +22.9% |
| Contributions | 10/11 | €7,350 | €7,350 | = | 0.0% |
| Reserves | 13 | €131,860 | €206,860 | +€75,000 | +56.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €130,000 | €205,000 | +€75,000 | +57.7% |
| Profit (loss) carried forward | 14 | €189,376 | €189,635 | +€259 | +0.1% |
| Amounts payable | 17/49 | €95,031 | €122,146 | +€27,116 | +28.5% |
| Amounts payable within one year | 42/48 | €95,031 | €122,146 | +€27,116 | +28.5% |
| Trade debts | 44 | €14,445 | €7,610 | -€6,835 | -47.3% |
| Suppliers | 440/4 | €14,445 | €7,610 | -€6,835 | -47.3% |
| Taxes, remuneration and social security | 45 | €34,752 | €68,703 | +€33,951 | +97.7% |
| Taxes | 450/3 | €19,816 | €31,539 | +€11,723 | +59.2% |
| Remuneration and social security | 454/9 | €14,936 | €37,164 | +€22,228 | +148.8% |
| Other amounts payable | 47/48 | €45,833 | €45,833 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €46,590 | €47,707 | +€1,117 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,329 | €10,262 | -€1,067 | -9.4% |
| Other operating charges | 640/8 | €983 | €3,213 | +€2,230 | +226.8% |
| Gross operating margin | 9900 | €199,947 | €199,285 | -€661 | -0.3% |
| Operating profit (loss) | 9901 | €141,044 | €138,103 | -€2,941 | -2.1% |
| Financial income | 75/76B | €1,529 | €2,478 | +€949 | +62.1% |
| Recurring financial income | 75 | €1,529 | €2,478 | +€949 | +62.1% |
| Financial charges | 65/66B | €4,661 | €3,869 | -€792 | -17.0% |
| Recurring financial charges | 65 | €4,661 | €3,869 | -€792 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €137,912 | €136,712 | -€1,200 | -0.9% |
| Income taxes | 67/77 | €29,864 | €31,453 | +€1,589 | +5.3% |
| Profit (loss) for the period | 9904 | €108,048 | €105,259 | -€2,789 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €108,048 | €105,259 | -€2,789 | -2.6% |
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.