OURANOS: 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.
OURANOS
Largest movements
- Cash +€21,348
up €21,348 (+20.9%), from €102,327 to €123,675
mainly Net result for the year (+€15,437) and Tax, wage and social debts (+€6,388)
- Tangible fixed assets -€2,515
down €2,515 (-44.0%), from €5,719 to €3,204
- Reserves +€10,000
new in 2023: €10,000
of which Distributable reserves: +€10,000
- Tax, wage and social debts +€6,388
up €6,388 (+65.6%), from €9,740 to €16,128
- Profit (loss) carried forward +€5,437
up €5,437 (+7.6%), from €71,491 to €76,928
- Other debts -€4,501
down €4,501 (-17.2%), from €26,226 to €21,725
- Trade debts +€1,585
up €1,585 (+139.3%), from €1,138 to €2,723
- Gross operating margin +€37,370
up €37,370 (+670.2%), from €5,576 to €42,946
- Taxes +€18,458
up €18,458 (+1171.2%), from €1,576 to €20,034
- Staff costs +€3,990
new in 2023: €3,990
- Depreciation +€2,515
new in 2023: €2,515
- Financial charges -€1,075
down €1,075 (-52.6%), from €2,045 to €970
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,792 | €133,701 | +€18,909 | +16.5% |
| Fixed assets | 21/28 | €5,719 | €3,204 | -€2,515 | -44.0% |
| Tangible fixed assets | 22/27 | €5,719 | €3,204 | -€2,515 | -44.0% |
| Plant, machinery and equipment | 23 | €5,719 | €3,204 | -€2,515 | -44.0% |
| Current assets | 29/58 | €109,073 | €130,497 | +€21,424 | +19.6% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €212 | €288 | +€76 | +35.8% |
| Other amounts receivable | 41 | €212 | €288 | +€76 | +35.8% |
| Cash at bank and in hand | 54/58 | €102,327 | €123,675 | +€21,348 | +20.9% |
| Deferred charges and accrued income | 490/1 | €4,534 | €4,534 | = | 0.0% |
| Total equity and liabilities | 10/49 | €114,792 | €133,701 | +€18,909 | +16.5% |
| Equity | 10/15 | €77,688 | €93,125 | +€15,437 | +19.9% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | - | €10,000 | +€10,000 | |
| Non-distributable reserves | 130/1 | - | €0 | = | |
| Other | 1319 | - | €0 | = | |
| Distributable reserves | 133 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €71,491 | €76,928 | +€5,437 | +7.6% |
| Amounts payable | 17/49 | €37,104 | €40,576 | +€3,472 | +9.4% |
| Amounts payable within one year | 42/48 | €37,104 | €40,576 | +€3,472 | +9.4% |
| Trade debts | 44 | €1,138 | €2,723 | +€1,585 | +139.3% |
| Suppliers | 440/4 | €1,138 | €2,723 | +€1,585 | +139.3% |
| Taxes, remuneration and social security | 45 | €9,740 | €16,128 | +€6,388 | +65.6% |
| Taxes | 450/3 | €9,740 | €16,128 | +€6,388 | +65.6% |
| Other amounts payable | 47/48 | €26,226 | €21,725 | -€4,501 | -17.2% |
| Remuneration, social security and pensions | 62 | - | €3,990 | +€3,990 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,515 | +€2,515 | |
| Gross operating margin | 9900 | €5,576 | €42,946 | +€37,370 | +670.2% |
| Operating profit (loss) | 9901 | €5,576 | €36,441 | +€30,865 | +553.5% |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Non-recurring financial income | 76B | €15 | - | -€15 | |
| Financial charges | 65/66B | €2,045 | €970 | -€1,075 | -52.6% |
| Recurring financial charges | 65 | €2,045 | €970 | -€1,075 | -52.6% |
| Profit (loss) for the period before taxes | 9903 | €3,546 | €35,471 | +€31,925 | +900.3% |
| Income taxes | 67/77 | €1,576 | €20,034 | +€18,458 | +1171.2% |
| Profit (loss) for the period | 9904 | €1,970 | €15,437 | +€13,467 | +683.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,970 | €15,437 | +€13,467 | +683.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.