OUSIA OPERATIONS: 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.
OUSIA OPERATIONS
Largest movements
- Cash +€29,222
up €29,222 (+68.9%), from €42,410 to €71,633
mainly Other debts (+€62,692) and Depreciation (+€44,229)
- Tangible fixed assets -€25,222
down €25,222 (-5.4%), from €467,524 to €442,302
of which Land and buildings: -€32,338
- Deferred charges and accrued income -€7,006
down €7,006 (-64.0%), from €10,947 to €3,940
- Other debts +€62,692
up €62,692, from €0 to €62,692
- Profit (loss) carried forward -€39,691
down €39,691, from €119 to -€39,572
- Debts after one year -€30,446
down €30,446 (-7.6%), from €400,686 to €370,240
- Financial charges +€149,290
up €149,290 (+1,644%), from €9,081 to €158,371
- Taxes -€41,349
down €41,349 (-98.8%), from €41,847 to €498
- Turnover -€34,400
down €34,400 (-8.1%), from €426,750 to €392,350
- Gross operating margin -€25,086
down €25,086 (-13.1%), from €191,426 to €166,340
- Other operating charges -€4,814
down €4,814 (-48.7%), from €9,886 to €5,072
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 | €685,411 | €681,209 | -€4,202 | -0.6% |
| Fixed assets | 21/28 | €467,524 | €442,302 | -€25,222 | -5.4% |
| Tangible fixed assets | 22/27 | €467,524 | €442,302 | -€25,222 | -5.4% |
| Land and buildings | 22 | €426,270 | €393,932 | -€32,338 | -7.6% |
| Furniture and vehicles | 24 | €41,254 | €48,370 | +€7,116 | +17.2% |
| Current assets | 29/58 | €217,887 | €238,908 | +€21,021 | +9.6% |
| Amounts receivable within one year | 40/41 | €164,530 | €163,335 | -€1,195 | -0.7% |
| Trade receivables | 40 | €95,875 | €83,749 | -€12,125 | -12.6% |
| Other amounts receivable | 41 | €68,656 | €79,585 | +€10,930 | +15.9% |
| Cash at bank and in hand | 54/58 | €42,410 | €71,633 | +€29,222 | +68.9% |
| Deferred charges and accrued income | 490/1 | €10,947 | €3,940 | -€7,006 | -64.0% |
| Total equity and liabilities | 10/49 | €685,411 | €681,209 | -€4,202 | -0.6% |
| Equity | 10/15 | €207,779 | €166,228 | -€41,551 | -20.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €189,060 | €187,200 | -€1,860 | -1.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €189,060 | €187,200 | -€1,860 | -1.0% |
| Profit (loss) carried forward | 14 | €119 | -€39,572 | -€39,691 | |
| Amounts payable | 17/49 | €477,632 | €514,981 | +€37,349 | +7.8% |
| Amounts payable after more than one year | 17 | €400,686 | €370,240 | -€30,446 | -7.6% |
| Financial debts | 170/4 | €400,686 | €370,240 | -€30,446 | -7.6% |
| Amounts payable within one year | 42/48 | €74,473 | €144,742 | +€70,269 | +94.4% |
| Current portion of amounts payable after more than one year | 42 | €29,948 | €32,961 | +€3,013 | +10.1% |
| Financial debts | 43 | €909 | €4,718 | +€3,809 | +419% |
| Credit institutions | 430/8 | €909 | €4,718 | +€3,809 | +419% |
| Trade debts | 44 | €6,498 | €12,356 | +€5,858 | +90.2% |
| Suppliers | 440/4 | €6,498 | €12,356 | +€5,858 | +90.2% |
| Taxes, remuneration and social security | 45 | €37,117 | €32,015 | -€5,102 | -13.7% |
| Taxes | 450/3 | €33,117 | €28,015 | -€5,102 | -15.4% |
| Remuneration and social security | 454/9 | €4,000 | €4,000 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | €62,692 | +€62,692 | |
| Accrued charges and deferred income | 492/3 | €2,473 | €0 | -€2,473 | -100% |
| Turnover | 70 | €426,750 | €392,350 | -€34,400 | -8.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €287,156 | €290,526 | +€3,370 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,825 | €44,229 | +€404 | +0.9% |
| Other operating charges | 640/8 | €9,886 | €5,072 | -€4,814 | -48.7% |
| Gross operating margin | 9900 | €191,426 | €166,340 | -€25,086 | -13.1% |
| Operating profit (loss) | 9901 | €137,716 | €117,039 | -€20,677 | -15.0% |
| Financial income | 75/76B | €2,598 | €280 | -€2,318 | -89.2% |
| Recurring financial income | 75 | €2,598 | €280 | -€2,318 | -89.2% |
| Financial charges | 65/66B | €9,081 | €158,371 | +€149,290 | +1,644% |
| Recurring financial charges | 65 | €9,081 | €158,371 | +€149,290 | +1,644% |
| Profit (loss) for the period before taxes | 9903 | €131,233 | -€41,052 | -€172,285 | |
| Income taxes | 67/77 | €41,847 | €498 | -€41,349 | -98.8% |
| Profit (loss) for the period | 9904 | €89,385 | -€41,551 | -€130,936 | |
| Profit (loss) for the period to be appropriated | 9905 | €89,385 | -€41,551 | -€130,936 |
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 28 October 2026 via checked.be.