OUPAH: 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.
OUPAH
Largest movements
- Receivables within one year +€14,542
up €14,542 (+90.9%), from €15,996 to €30,538
of which Other amounts receivable: +€13,979
- Tangible fixed assets -€2,367
down €2,367 (-65.2%), from €3,628 to €1,261
- Deferred charges and accrued income +€1,380
new in 2025: €1,380
- Cash -€800
down €800 (-96.9%), from €826 to €25
mainly Receivables within one year (-€14,542) and Tax, wage and social debts (-€4,243)
- Profit (loss) carried forward +€19,023
up €19,023 (+60.5%), from -€31,447 to -€12,424
- Tax, wage and social debts -€4,243
down €4,243 (-59.2%), from €7,168 to €2,925
- Short-term financial debts -€2,971
down €2,971 (-59.4%), from €4,998 to €2,027
- Trade debts +€946
up €946 (+118.6%), from €798 to €1,745
- Gross operating margin -€1,723
down €1,723 (-7.3%), from €23,623 to €21,900
- Financial income +€1,199
up €1,199 (+1597.7%), from €75 to €1,274
- Other operating charges -€660
down €660 (-76.4%), from €864 to €204
- Financial charges -€474
down €474 (-23.1%), from €2,055 to €1,580
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 | €20,520 | €33,275 | +€12,755 | +62.2% |
| Fixed assets | 21/28 | €3,698 | €1,331 | -€2,367 | -64.0% |
| Tangible fixed assets | 22/27 | €3,628 | €1,261 | -€2,367 | -65.2% |
| Furniture and vehicles | 24 | €3,628 | €1,261 | -€2,367 | -65.2% |
| Financial fixed assets | 28 | €70 | €70 | = | 0.0% |
| Current assets | 29/58 | €16,822 | €31,943 | +€15,122 | +89.9% |
| Amounts receivable within one year | 40/41 | €15,996 | €30,538 | +€14,542 | +90.9% |
| Trade receivables | 40 | €805 | €1,368 | +€563 | +69.9% |
| Other amounts receivable | 41 | €15,191 | €29,170 | +€13,979 | +92.0% |
| Cash at bank and in hand | 54/58 | €826 | €25 | -€800 | -96.9% |
| Deferred charges and accrued income | 490/1 | - | €1,380 | +€1,380 | |
| Total equity and liabilities | 10/49 | €20,520 | €33,275 | +€12,755 | +62.2% |
| Equity | 10/15 | €7,556 | €26,578 | +€19,023 | +251.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,402 | €20,402 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,402 | €20,402 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,447 | -€12,424 | +€19,023 | +60.5% |
| Amounts payable | 17/49 | €12,964 | €6,696 | -€6,268 | -48.3% |
| Amounts payable within one year | 42/48 | €12,964 | €6,696 | -€6,268 | -48.3% |
| Financial debts | 43 | €4,998 | €2,027 | -€2,971 | -59.4% |
| Credit institutions | 430/8 | €4,998 | €2,027 | -€2,971 | -59.4% |
| Trade debts | 44 | €798 | €1,745 | +€946 | +118.6% |
| Suppliers | 440/4 | €798 | €1,745 | +€946 | +118.6% |
| Taxes, remuneration and social security | 45 | €7,168 | €2,925 | -€4,243 | -59.2% |
| Taxes | 450/3 | €7,168 | €2,925 | -€4,243 | -59.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,238 | €2,367 | +€128 | +5.7% |
| Other operating charges | 640/8 | €864 | €204 | -€660 | -76.4% |
| Gross operating margin | 9900 | €23,623 | €21,900 | -€1,723 | -7.3% |
| Operating profit (loss) | 9901 | €20,521 | €19,329 | -€1,192 | -5.8% |
| Financial income | 75/76B | €75 | €1,274 | +€1,199 | +1597.7% |
| Recurring financial income | 75 | €75 | €1,274 | +€1,199 | +1597.7% |
| Financial charges | 65/66B | €2,055 | €1,580 | -€474 | -23.1% |
| Recurring financial charges | 65 | €2,055 | €1,580 | -€474 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €18,541 | €19,023 | +€482 | +2.6% |
| Profit (loss) for the period | 9904 | €18,541 | €19,023 | +€482 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,541 | €19,023 | +€482 | +2.6% |
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 9 October 2026 via checked.be.