OURO BRANCO: 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.
OURO BRANCO
Largest movements
- Receivables within one year +€219,858
up €219,858 (+1076.6%), from €20,421 to €240,279
of which Trade receivables: +€215,911
- Tangible fixed assets -€20,820
down €20,820 (-34.0%), from €61,311 to €40,491
of which Leasing and similar rights: -€20,220
- Trade debts +€201,532
up €201,532 (+987.1%), from €20,417 to €221,949
- Profit (loss) carried forward +€10,459
up €10,459 (+14.3%), from €72,926 to €83,384
- Current portion of long-term debt -€10,182
down €10,182 (-54.5%), from €18,690 to €8,508
- Debts after one year -€8,508
down €8,508 (-32.9%), from €25,865 to €17,357
- Tax, wage and social debts +€5,801
up €5,801 (+25.7%), from €22,548 to €28,349
- Gross operating margin -€28,053
down €28,053 (-32.8%), from €85,609 to €57,555
- Other operating charges -€3,239
down €3,239 (-53.9%), from €6,014 to €2,776
- Taxes -€2,845
down €2,845 (-16.5%), from €17,219 to €14,374
- Depreciation +€1,414
up €1,414 (+7.3%), from €19,406 to €20,820
- Financial income +€881
up €881 (+4984.3%), from €18 to €899
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.
Cash bridge derived
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 | €198,102 | €397,204 | +€199,101 | +100.5% |
| Fixed assets | 21/28 | €61,311 | €40,491 | -€20,820 | -34.0% |
| Tangible fixed assets | 22/27 | €61,311 | €40,491 | -€20,820 | -34.0% |
| Plant, machinery and equipment | 23 | €2,938 | €2,338 | -€600 | -20.4% |
| Leasing and similar rights | 25 | €58,373 | €38,153 | -€20,220 | -34.6% |
| Current assets | 29/58 | €136,791 | €356,713 | +€219,922 | +160.8% |
| Amounts receivable after more than one year | 29 | €46,096 | €46,096 | = | 0.0% |
| Other amounts receivable | 291 | €46,096 | €46,096 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,421 | €240,279 | +€219,858 | +1076.6% |
| Trade receivables | 40 | €4,400 | €220,311 | +€215,911 | +4907.1% |
| Other amounts receivable | 41 | €16,021 | €19,968 | +€3,947 | +24.6% |
| Cash at bank and in hand | 54/58 | €70,275 | €70,339 | +€64 | +0.1% |
| Total equity and liabilities | 10/49 | €198,102 | €397,204 | +€199,101 | +100.5% |
| Equity | 10/15 | €110,582 | €121,040 | +€10,459 | +9.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €37,556 | €37,556 | = | 0.0% |
| Non-distributable reserves | 130/1 | €37,556 | €37,556 | = | 0.0% |
| Reserves not available under the articles | 1311 | €37,556 | €37,556 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,926 | €83,384 | +€10,459 | +14.3% |
| Amounts payable | 17/49 | €87,520 | €276,163 | +€188,643 | +215.5% |
| Amounts payable after more than one year | 17 | €25,865 | €17,357 | -€8,508 | -32.9% |
| Financial debts | 170/4 | €25,865 | €17,357 | -€8,508 | -32.9% |
| Amounts payable within one year | 42/48 | €61,655 | €258,806 | +€197,151 | +319.8% |
| Current portion of amounts payable after more than one year | 42 | €18,690 | €8,508 | -€10,182 | -54.5% |
| Trade debts | 44 | €20,417 | €221,949 | +€201,532 | +987.1% |
| Suppliers | 440/4 | €20,417 | €221,949 | +€201,532 | +987.1% |
| Taxes, remuneration and social security | 45 | €22,548 | €28,349 | +€5,801 | +25.7% |
| Taxes | 450/3 | €22,548 | €28,349 | +€5,801 | +25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,406 | €20,820 | +€1,414 | +7.3% |
| Other operating charges | 640/8 | €6,014 | €2,776 | -€3,239 | -53.9% |
| Gross operating margin | 9900 | €85,609 | €57,555 | -€28,053 | -32.8% |
| Operating profit (loss) | 9901 | €60,189 | €33,960 | -€26,229 | -43.6% |
| Financial income | 75/76B | €18 | €899 | +€881 | +4984.3% |
| Recurring financial income | 75 | €18 | €899 | +€881 | +4984.3% |
| Financial charges | 65/66B | €9,339 | €10,026 | +€687 | +7.4% |
| Recurring financial charges | 65 | €9,339 | €10,026 | +€687 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €50,867 | €24,832 | -€26,035 | -51.2% |
| Income taxes | 67/77 | €17,219 | €14,374 | -€2,845 | -16.5% |
| Profit (loss) for the period | 9904 | €33,648 | €10,459 | -€23,189 | -68.9% |
| Profit (loss) for the period to be appropriated | 9905 | €33,648 | €10,459 | -€23,189 | -68.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.