OURINGA: 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.
OURINGA
Largest movements
- Cash +€20,221
up €20,221 (+71.1%), from €28,429 to €48,650
mainly Receivables within one year (+€9,832) and Trade debts (+€8,442)
- Receivables within one year -€9,832
down €9,832 (-96.8%), from €10,157 to €325
of which Trade receivables: -€5,017
- Stocks and contracts -€5,250
down €5,250 (-20.0%), from €26,202 to €20,952
- Tangible fixed assets -€2,517
down €2,517 (-34.3%), from €7,346 to €4,829
of which Plant, machinery and equipment: -€1,500
- Tax, wage and social debts -€11,647
down €11,647 (-44.4%), from €26,221 to €14,574
of which Remuneration and social security: -€9,421
- Trade debts +€8,442
up €8,442 (+141%), from €5,967 to €14,409
- Profit (loss) carried forward +€6,827
up €6,827, from -€5,019 to €1,808
- Other debts -€1,000
down €1,000 (-4.1%), from €24,555 to €23,555
- Turnover +€40,706
up €40,706 (+10.1%), from €404,631 to €445,336
- Purchases and services +€27,465
up €27,465 (+7.6%), from €359,731 to €387,196
- Gross operating margin +€13,241
up €13,241 (+29.5%), from €44,900 to €58,141
- Staff costs +€8,972
up €8,972 (+28.7%), from €31,238 to €40,209
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,184 | €74,806 | +€2,622 | +3.6% |
| Fixed assets | 21/28 | €7,396 | €4,879 | -€2,517 | -34.0% |
| Tangible fixed assets | 22/27 | €7,346 | €4,829 | -€2,517 | -34.3% |
| Plant, machinery and equipment | 23 | €5,200 | €3,700 | -€1,500 | -28.8% |
| Furniture and vehicles | 24 | €2,146 | €1,129 | -€1,017 | -47.4% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €64,788 | €69,926 | +€5,139 | +7.9% |
| Stocks and contracts in progress | 3 | €26,202 | €20,952 | -€5,250 | -20.0% |
| Stocks | 30/36 | €26,202 | €20,952 | -€5,250 | -20.0% |
| Amounts receivable within one year | 40/41 | €10,157 | €325 | -€9,832 | -96.8% |
| Trade receivables | 40 | €5,017 | - | -€5,017 | |
| Other amounts receivable | 41 | €5,140 | €325 | -€4,816 | -93.7% |
| Cash at bank and in hand | 54/58 | €28,429 | €48,650 | +€20,221 | +71.1% |
| Total equity and liabilities | 10/49 | €72,184 | €74,806 | +€2,622 | +3.6% |
| Equity | 10/15 | €15,441 | €22,268 | +€6,827 | +44.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,019 | €1,808 | +€6,827 | |
| Amounts payable | 17/49 | €56,743 | €52,538 | -€4,205 | -7.4% |
| Amounts payable within one year | 42/48 | €56,743 | €52,538 | -€4,205 | -7.4% |
| Trade debts | 44 | €5,967 | €14,409 | +€8,442 | +141% |
| Suppliers | 440/4 | €5,967 | €14,409 | +€8,442 | +141% |
| Taxes, remuneration and social security | 45 | €26,221 | €14,574 | -€11,647 | -44.4% |
| Taxes | 450/3 | €3,062 | €836 | -€2,226 | -72.7% |
| Remuneration and social security | 454/9 | €23,159 | €13,738 | -€9,421 | -40.7% |
| Other amounts payable | 47/48 | €24,555 | €23,555 | -€1,000 | -4.1% |
| Turnover | 70 | €404,631 | €445,336 | +€40,706 | +10.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €359,731 | €387,196 | +€27,465 | +7.6% |
| Remuneration, social security and pensions | 62 | €31,238 | €40,209 | +€8,972 | +28.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,907 | €2,517 | -€3,391 | -57.4% |
| Other operating charges | 640/8 | €3,884 | €3,229 | -€654 | -16.9% |
| Gross operating margin | 9900 | €44,900 | €58,141 | +€13,241 | +29.5% |
| Operating profit (loss) | 9901 | €3,871 | €12,185 | +€8,314 | +215% |
| Financial income | 75/76B | €29 | €30 | +€0 | +1.6% |
| Recurring financial income | 75 | €29 | €30 | +€0 | +1.6% |
| Non-recurring financial income | 76B | €29 | €30 | +€0 | +1.6% |
| Financial charges | 65/66B | €2,090 | €3,022 | +€931 | +44.6% |
| Recurring financial charges | 65 | €1,902 | €2,666 | +€763 | +40.1% |
| Non-recurring financial charges | 66B | €188 | €356 | +€168 | +89.6% |
| Profit (loss) for the period before taxes | 9903 | €1,810 | €9,193 | +€7,383 | +408% |
| Income taxes | 67/77 | - | €2,366 | +€2,366 | |
| Profit (loss) for the period | 9904 | €1,810 | €6,827 | +€5,017 | +277% |
| Profit (loss) for the period to be appropriated | 9905 | €1,810 | €6,827 | +€5,017 | +277% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.