OUTDOOR CONCEPTS: 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 CONCEPTS
Largest movements
- Cash +€15,751
up €15,751 (+19.6%), from €80,274 to €96,025
mainly Depreciation (+€55,765) and Other debts (+€48,130)
- Tangible fixed assets +€13,273
up €13,273 (+8.3%), from €159,467 to €172,740
of which Plant, machinery and equipment: +€34,634
- Receivables within one year -€10,681
down €10,681 (-14.5%), from €73,703 to €63,021
of which Trade receivables: -€12,609
- Other debts +€48,130
up €48,130 (+1,382%), from €3,484 to €51,614
- Reserves -€25,027
down €25,027 (-18.7%), from €134,082 to €109,055
of which Distributable reserves: -€25,027
- Tax, wage and social debts +€9,058
up €9,058 (+71.9%), from €12,592 to €21,651
of which Taxes: +€14,443
- Debts after one year -€8,823
down €8,823 (-7.7%), from €114,517 to €105,694
- Current portion of long-term debt -€5,013
down €5,013 (-36.2%), from €13,836 to €8,823
- Gross operating margin -€76,371
down €76,371 (-36.3%), from €210,638 to €134,267
- Staff costs -€69,781
down €69,781 (-74.8%), from €93,342 to €23,561
- Depreciation +€6,998
up €6,998 (+14.3%), from €48,768 to €55,765
- Financial charges +€2,958
up €2,958 (+51.1%), from €5,791 to €8,750
- Taxes -€2,775
down €2,775 (-20.7%), from €13,400 to €10,625
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 | €316,328 | €331,787 | +€15,458 | +4.9% |
| Fixed assets | 21/28 | €159,467 | €172,740 | +€13,273 | +8.3% |
| Tangible fixed assets | 22/27 | €159,467 | €172,740 | +€13,273 | +8.3% |
| Plant, machinery and equipment | 23 | €93,121 | €127,755 | +€34,634 | +37.2% |
| Furniture and vehicles | 24 | €66,346 | €44,985 | -€21,361 | -32.2% |
| Current assets | 29/58 | €156,861 | €159,046 | +€2,185 | +1.4% |
| Amounts receivable within one year | 40/41 | €73,703 | €63,021 | -€10,681 | -14.5% |
| Trade receivables | 40 | €71,436 | €58,827 | -€12,609 | -17.7% |
| Other amounts receivable | 41 | €2,266 | €4,194 | +€1,928 | +85.1% |
| Cash at bank and in hand | 54/58 | €80,274 | €96,025 | +€15,751 | +19.6% |
| Deferred charges and accrued income | 490/1 | €2,885 | - | -€2,885 | |
| Total equity and liabilities | 10/49 | €316,328 | €331,787 | +€15,458 | +4.9% |
| Equity | 10/15 | €152,682 | €127,655 | -€25,027 | -16.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €134,082 | €109,055 | -€25,027 | -18.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €132,222 | €107,195 | -€25,027 | -18.9% |
| Amounts payable | 17/49 | €163,646 | €204,132 | +€40,486 | +24.7% |
| Amounts payable after more than one year | 17 | €114,517 | €105,694 | -€8,823 | -7.7% |
| Financial debts | 170/4 | €114,517 | €105,694 | -€8,823 | -7.7% |
| Amounts payable within one year | 42/48 | €49,129 | €98,438 | +€49,308 | +100% |
| Current portion of amounts payable after more than one year | 42 | €13,836 | €8,823 | -€5,013 | -36.2% |
| Trade debts | 44 | €19,217 | €16,351 | -€2,867 | -14.9% |
| Suppliers | 440/4 | €19,217 | €16,351 | -€2,867 | -14.9% |
| Taxes, remuneration and social security | 45 | €12,592 | €21,651 | +€9,058 | +71.9% |
| Taxes | 450/3 | €5,249 | €19,692 | +€14,443 | +275% |
| Remuneration and social security | 454/9 | €7,343 | €1,959 | -€5,384 | -73.3% |
| Other amounts payable | 47/48 | €3,484 | €51,614 | +€48,130 | +1,382% |
| Remuneration, social security and pensions | 62 | €93,342 | €23,561 | -€69,781 | -74.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,768 | €55,765 | +€6,998 | +14.3% |
| Other operating charges | 640/8 | €1,949 | €1,585 | -€364 | -18.7% |
| Gross operating margin | 9900 | €210,638 | €134,267 | -€76,371 | -36.3% |
| Operating profit (loss) | 9901 | €66,579 | €53,356 | -€13,223 | -19.9% |
| Financial income | 75/76B | €2,726 | €991 | -€1,735 | -63.6% |
| Recurring financial income | 75 | €2,726 | €991 | -€1,735 | -63.6% |
| Financial charges | 65/66B | €5,791 | €8,750 | +€2,958 | +51.1% |
| Recurring financial charges | 65 | €5,791 | €8,750 | +€2,958 | +51.1% |
| Profit (loss) for the period before taxes | 9903 | €63,514 | €45,598 | -€17,917 | -28.2% |
| Income taxes | 67/77 | €13,400 | €10,625 | -€2,775 | -20.7% |
| Profit (loss) for the period | 9904 | €50,114 | €34,973 | -€15,142 | -30.2% |
| Profit (loss) for the period to be appropriated | 9905 | €50,114 | €34,973 | -€15,142 | -30.2% |
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 23 October 2026 via checked.be.