OUSMAN: 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.
OUSMAN
Largest movements
- Receivables within one year +€23,783
up €23,783 (+55.5%), from €42,816 to €66,598
of which Other amounts receivable: +€20,567
- Stocks and contracts +€9,594
up €9,594 (+13.3%), from €72,395 to €81,989
- Cash -€6,297
down €6,297 (-27.0%), from €23,299 to €17,002
mainly Receivables within one year (-€23,783) and Stocks and contracts (-€9,594)
- Tangible fixed assets -€2,773
down €2,773 (-12.7%), from €21,893 to €19,120
- Profit (loss) carried forward +€18,038
up €18,038 (+19.1%), from €94,244 to €112,282
- Tax, wage and social debts +€8,142
up €8,142 (+174.7%), from €4,660 to €12,802
of which Taxes: +€8,142
- Trade debts -€4,866
down €4,866 (-12.6%), from €38,537 to €33,670
- Accrued charges and deferred income +€3,076
up €3,076 (+57.8%), from €5,320 to €8,396
- Gross operating margin +€12,861
up €12,861 (+47.9%), from €26,830 to €39,691
- Taxes +€4,584
up €4,584 (+128.8%), from €3,558 to €8,143
- Other operating charges +€3,795
up €3,795 (+57.3%), from €6,628 to €10,422
- Financial charges -€624
down €624 (-58.3%), from €1,070 to €446
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €163,221 | €187,611 | +€24,390 | +14.9% |
| Fixed assets | 21/28 | €21,918 | €19,145 | -€2,773 | -12.7% |
| Tangible fixed assets | 22/27 | €21,893 | €19,120 | -€2,773 | -12.7% |
| Plant, machinery and equipment | 23 | €21,893 | €19,120 | -€2,773 | -12.7% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €141,303 | €168,465 | +€27,162 | +19.2% |
| Stocks and contracts in progress | 3 | €72,395 | €81,989 | +€9,594 | +13.3% |
| Stocks | 30/36 | €72,395 | €81,989 | +€9,594 | +13.3% |
| Amounts receivable within one year | 40/41 | €42,816 | €66,598 | +€23,783 | +55.5% |
| Trade receivables | 40 | €7,215 | €10,430 | +€3,216 | +44.6% |
| Other amounts receivable | 41 | €35,601 | €56,168 | +€20,567 | +57.8% |
| Cash at bank and in hand | 54/58 | €23,299 | €17,002 | -€6,297 | -27.0% |
| Deferred charges and accrued income | 490/1 | €2,794 | €2,876 | +€82 | +2.9% |
| Total equity and liabilities | 10/49 | €163,221 | €187,611 | +€24,390 | +14.9% |
| Equity | 10/15 | €114,704 | €132,742 | +€18,038 | +15.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,244 | €112,282 | +€18,038 | +19.1% |
| Amounts payable | 17/49 | €48,517 | €54,868 | +€6,351 | +13.1% |
| Amounts payable within one year | 42/48 | €43,197 | €46,472 | +€3,275 | +7.6% |
| Trade debts | 44 | €38,537 | €33,670 | -€4,866 | -12.6% |
| Suppliers | 440/4 | €38,537 | €33,670 | -€4,866 | -12.6% |
| Taxes, remuneration and social security | 45 | €4,660 | €12,802 | +€8,142 | +174.7% |
| Taxes | 450/3 | €3,560 | €11,702 | +€8,142 | +228.7% |
| Remuneration and social security | 454/9 | €1,100 | €1,100 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €5,320 | €8,396 | +€3,076 | +57.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,611 | €2,773 | +€162 | +6.2% |
| Other operating charges | 640/8 | €6,628 | €10,422 | +€3,795 | +57.3% |
| Gross operating margin | 9900 | €26,830 | €39,691 | +€12,861 | +47.9% |
| Operating profit (loss) | 9901 | €17,592 | €26,496 | +€8,904 | +50.6% |
| Financial income | 75/76B | €149 | €132 | -€18 | -11.8% |
| Recurring financial income | 75 | €149 | €132 | -€18 | -11.8% |
| Financial charges | 65/66B | €1,070 | €446 | -€624 | -58.3% |
| Recurring financial charges | 65 | €1,070 | €446 | -€624 | -58.3% |
| Profit (loss) for the period before taxes | 9903 | €16,671 | €26,181 | +€9,510 | +57.0% |
| Income taxes | 67/77 | €3,558 | €8,143 | +€4,584 | +128.8% |
| Profit (loss) for the period | 9904 | €13,112 | €18,038 | +€4,926 | +37.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,112 | €18,038 | +€4,926 | +37.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.