Oursa: 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.
Oursa
Largest movements
- Tangible fixed assets -€125,175
down €125,175 (-11.9%), from €1.1m to €926,310
- Financial fixed assets -€108,000
down €108,000 (-19.0%), from €569,000 to €461,000
- Profit (loss) carried forward -€129,629
down €129,629 (-5.5%), from -€2.4m to -€2.5m
- Other debts -€119,012
down €119,012 (-8.1%), from €1.5m to €1.3m
- Financial charges +€108,119
up €108,119 (+62119.8%), from €174 to €108,293
- Depreciation -€98,860
down €98,860 (-44.1%), from €224,034 to €125,175
- Gross operating margin +€7,367
up €7,367 (+7.1%), from €103,288 to €110,655
- Other operating charges +€6,816
new in 2024: €6,816
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 | €1,657,953 | €1,416,728 | -€241,225 | -14.5% |
| Fixed assets | 21/28 | €1,620,485 | €1,387,310 | -€233,175 | -14.4% |
| Tangible fixed assets | 22/27 | €1,051,485 | €926,310 | -€125,175 | -11.9% |
| Land and buildings | 22 | €1,051,485 | €926,310 | -€125,175 | -11.9% |
| Financial fixed assets | 28 | €569,000 | €461,000 | -€108,000 | -19.0% |
| Current assets | 29/58 | €37,469 | €29,418 | -€8,051 | -21.5% |
| Amounts receivable within one year | 40/41 | €3,035 | €1,713 | -€1,323 | -43.6% |
| Trade receivables | 40 | €1,417 | €1,188 | -€230 | -16.2% |
| Other amounts receivable | 41 | €1,618 | €525 | -€1,093 | -67.6% |
| Cash at bank and in hand | 54/58 | €34,433 | €27,705 | -€6,728 | -19.5% |
| Total equity and liabilities | 10/49 | €1,657,953 | €1,416,728 | -€241,225 | -14.5% |
| Equity | 10/15 | €189,344 | €59,715 | -€129,629 | -68.5% |
| Contributions | 10/11 | €2,550,000 | €2,550,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,550,000 | €2,550,000 | = | 0.0% |
| Other | 1109/19 | €2,550,000 | €2,550,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,360,656 | -€2,490,285 | -€129,629 | -5.5% |
| Amounts payable | 17/49 | €1,468,609 | €1,357,013 | -€111,596 | -7.6% |
| Amounts payable within one year | 42/48 | €1,468,609 | €1,357,013 | -€111,596 | -7.6% |
| Trade debts | 44 | - | €5 | +€5 | |
| Suppliers | 440/4 | - | €5 | +€5 | |
| Taxes, remuneration and social security | 45 | - | €7,410 | +€7,410 | |
| Taxes | 450/3 | - | €7,410 | +€7,410 | |
| Other amounts payable | 47/48 | €1,468,609 | €1,349,598 | -€119,012 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €224,034 | €125,175 | -€98,860 | -44.1% |
| Other operating charges | 640/8 | - | €6,816 | +€6,816 | |
| Gross operating margin | 9900 | €103,288 | €110,655 | +€7,367 | +7.1% |
| Operating profit (loss) | 9901 | -€120,746 | -€21,335 | +€99,411 | +82.3% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €174 | €108,293 | +€108,119 | +62119.8% |
| Recurring financial charges | 65 | €174 | €108,293 | +€108,119 | +62119.8% |
| Profit (loss) for the period before taxes | 9903 | -€120,920 | -€129,629 | -€8,709 | -7.2% |
| Profit (loss) for the period | 9904 | -€120,920 | -€129,629 | -€8,709 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€120,920 | -€129,629 | -€8,709 | -7.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.