OUTDOOR CENTRE: 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.
OUTDOOR CENTRE
Largest movements
- Cash +€125,355
up €125,355 (+40.7%), from €307,677 to €433,032
mainly Net result for the year (+€131,759) and Depreciation (+€49,456)
- Receivables within one year +€16,995
up €16,995 (+48.0%), from €35,395 to €52,391
of which Trade receivables: +€16,995
- Profit (loss) carried forward +€131,759
up €131,759 (+72.9%), from -€180,799 to -€49,040
- Accrued charges and deferred income +€25,816
up €25,816 (+37.5%), from €68,771 to €94,587
- Trade debts -€22,746
down €22,746 (-63.8%), from €35,676 to €12,930
of which Suppliers: -€22,746
- Advances received +€12,697
up €12,697 (+403.9%), from €3,143 to €15,840
- Gross operating margin -€67,291
down €67,291 (-16.9%), from €397,150 to €329,859
- Turnover -€50,768
down €50,768 (-9.6%), from €528,135 to €477,367
- Other operating charges -€9,021
down €9,021 (-23.0%), from €39,279 to €30,258
- Purchases and services -€7,366
down €7,366 (-4.6%), from €160,845 to €153,479
- Depreciation +€6,674
up €6,674 (+15.6%), from €42,783 to €49,456
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 | €771,500 | €910,094 | +€138,594 | +18.0% |
| Fixed assets | 21/28 | €414,492 | €408,130 | -€6,363 | -1.5% |
| Tangible fixed assets | 22/27 | €413,692 | €407,330 | -€6,363 | -1.5% |
| Land and buildings | 22 | €372,377 | €339,838 | -€32,539 | -8.7% |
| Plant, machinery and equipment | 23 | €13,536 | €33,300 | +€19,763 | +146.0% |
| Furniture and vehicles | 24 | €27,779 | €34,192 | +€6,413 | +23.1% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €357,007 | €501,964 | +€144,957 | +40.6% |
| Amounts receivable within one year | 40/41 | €35,395 | €52,391 | +€16,995 | +48.0% |
| Trade receivables | 40 | €35,320 | €52,316 | +€16,995 | +48.1% |
| Other amounts receivable | 41 | €75 | €75 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €307,677 | €433,032 | +€125,355 | +40.7% |
| Deferred charges and accrued income | 490/1 | €13,935 | €16,541 | +€2,606 | +18.7% |
| Total equity and liabilities | 10/49 | €771,500 | €910,094 | +€138,594 | +18.0% |
| Equity | 10/15 | €637,427 | €769,186 | +€131,759 | +20.7% |
| Contributions | 10/11 | €800,000 | €800,000 | = | 0.0% |
| Capital | 10 | €800,000 | €800,000 | = | 0.0% |
| Issued capital | 100 | €800,000 | €800,000 | = | 0.0% |
| Reserves | 13 | €18,226 | €18,226 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18,000 | €18,000 | = | 0.0% |
| Legal reserve | 130 | €18,000 | €18,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €226 | €226 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€180,799 | -€49,040 | +€131,759 | +72.9% |
| Amounts payable | 17/49 | €134,073 | €140,907 | +€6,835 | +5.1% |
| Amounts payable within one year | 42/48 | €65,302 | €46,321 | -€18,981 | -29.1% |
| Trade debts | 44 | €35,676 | €12,930 | -€22,746 | -63.8% |
| Suppliers | 440/4 | €35,676 | €12,930 | -€22,746 | -63.8% |
| Bills of exchange payable | 441 | - | €0 | = | |
| Advances received on contracts in progress | 46 | €3,143 | €15,840 | +€12,697 | +403.9% |
| Taxes, remuneration and social security | 45 | €9,869 | €9,855 | -€14 | -0.1% |
| Taxes | 450/3 | €1,142 | €670 | -€472 | -41.3% |
| Remuneration and social security | 454/9 | €8,727 | €9,185 | +€457 | +5.2% |
| Other amounts payable | 47/48 | €16,613 | €7,696 | -€8,917 | -53.7% |
| Accrued charges and deferred income | 492/3 | €68,771 | €94,587 | +€25,816 | +37.5% |
| Turnover | 70 | €528,135 | €477,367 | -€50,768 | -9.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €160,845 | €153,479 | -€7,366 | -4.6% |
| Remuneration, social security and pensions | 62 | €115,650 | €117,439 | +€1,788 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,783 | €49,456 | +€6,674 | +15.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,037 | - | -€2,037 | |
| Other operating charges | 640/8 | €39,279 | €30,258 | -€9,021 | -23.0% |
| Gross operating margin | 9900 | €397,150 | €329,859 | -€67,291 | -16.9% |
| Operating profit (loss) | 9901 | €197,402 | €132,706 | -€64,695 | -32.8% |
| Financial income | 75/76B | €1 | €5 | +€5 | +740.3% |
| Recurring financial income | 75 | €1 | €5 | +€5 | +740.3% |
| Financial charges | 65/66B | €870 | €776 | -€94 | -10.8% |
| Recurring financial charges | 65 | €870 | €776 | -€94 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €196,532 | €131,935 | -€64,597 | -32.9% |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.0% |
| Profit (loss) for the period | 9904 | €196,358 | €131,759 | -€64,599 | -32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €196,358 | €131,759 | -€64,599 | -32.9% |
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 10 October 2026 via checked.be.