OUSS MANAGEMENT: 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.
OUSS MANAGEMENT
Largest movements
- Tangible fixed assets +€54,803
up €54,803 (+6,424%), from €853 to €55,656
- Cash +€40,269
up €40,269 (+209,627%), from €19 to €40,289
mainly Debts after one year (+€47,045) and Depreciation (+€27,852)
- Deferred charges and accrued income +€6,097
new in 2025: €6,097
- Debts after one year +€47,045
new in 2025: €47,045
- Profit (loss) carried forward +€17,427
up €17,427, from -€5,970 to €11,457
- Current portion of long-term debt +€17,322
new in 2025: €17,322
- Trade debts +€10,913
up €10,913 (+7,241%), from €151 to €11,064
- Tax, wage and social debts +€8,199
up €8,199 (+7,343%), from €112 to €8,311
of which Taxes: +€6,097
- Gross operating margin +€48,038
up €48,038, from -€321 to €47,717
- Depreciation +€19,738
up €19,738 (+243%), from €8,114 to €27,852
- Financial charges +€1,847
up €1,847 (+931%), from €198 to €2,045
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.
Derived cash bridge
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 | €1,082 | €102,041 | +€100,959 | +9,327% |
| Fixed assets | 21/28 | €853 | €55,656 | +€54,803 | +6,424% |
| Tangible fixed assets | 22/27 | €853 | €55,656 | +€54,803 | +6,424% |
| Furniture and vehicles | 24 | €853 | €55,656 | +€54,803 | +6,424% |
| Current assets | 29/58 | €229 | €46,385 | +€46,156 | +20,135% |
| Amounts receivable within one year | 40/41 | €210 | - | -€210 | |
| Trade receivables | 40 | €182 | - | -€182 | |
| Other amounts receivable | 41 | €28 | - | -€28 | |
| Cash at bank and in hand | 54/58 | €19 | €40,289 | +€40,269 | +209,627% |
| Deferred charges and accrued income | 490/1 | - | €6,097 | +€6,097 | |
| Total equity and liabilities | 10/49 | €1,082 | €102,041 | +€100,959 | +9,327% |
| Equity | 10/15 | -€3,970 | €13,457 | +€17,427 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,970 | €11,457 | +€17,427 | |
| Amounts payable | 17/49 | €5,052 | €88,584 | +€83,531 | +1,653% |
| Amounts payable after more than one year | 17 | - | €47,045 | +€47,045 | |
| Financial debts | 170/4 | - | €47,045 | +€47,045 | |
| Amounts payable within one year | 42/48 | €5,052 | €41,539 | +€36,487 | +722% |
| Current portion of amounts payable after more than one year | 42 | - | €17,322 | +€17,322 | |
| Trade debts | 44 | €151 | €11,064 | +€10,913 | +7,241% |
| Suppliers | 440/4 | €151 | €11,064 | +€10,913 | +7,241% |
| Taxes, remuneration and social security | 45 | €112 | €8,311 | +€8,199 | +7,343% |
| Taxes | 450/3 | €112 | €6,208 | +€6,097 | +5,460% |
| Remuneration and social security | 454/9 | - | €2,102 | +€2,102 | |
| Other amounts payable | 47/48 | €4,790 | €4,842 | +€52 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,114 | €27,852 | +€19,738 | +243% |
| Other operating charges | 640/8 | - | €168 | +€168 | |
| Gross operating margin | 9900 | -€321 | €47,717 | +€48,038 | |
| Operating profit (loss) | 9901 | -€8,434 | €19,697 | +€28,132 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €198 | €2,045 | +€1,847 | +931% |
| Recurring financial charges | 65 | €198 | €2,045 | +€1,847 | +931% |
| Profit (loss) for the period before taxes | 9903 | -€8,633 | €17,653 | +€26,286 | |
| Income taxes | 67/77 | €59 | €226 | +€166 | +280% |
| Profit (loss) for the period | 9904 | -€8,692 | €17,427 | +€26,119 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,692 | €17,427 | +€26,119 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.