OUTDOOR CONSULT: 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 CONSULT
Largest movements
- Tangible fixed assets +€87,272
up €87,272 (+790%), from €11,050 to €98,322
of which Furniture and vehicles: +€61,121
- Cash +€82,801
up €82,801 (+135%), from €61,520 to €144,321
mainly Net result for the year (+€141,666) and Debts after one year (+€38,828)
- Stocks and contracts -€17,806
down €17,806 (-18.9%), from €94,387 to €76,581
- Receivables within one year +€15,672
up €15,672 (+13.1%), from €119,768 to €135,440
of which Trade receivables: +€8,955
- Deferred charges and accrued income +€8,017
up €8,017 (+105%), from €7,612 to €15,629
- Reserves +€101,700
up €101,700 (+109%), from €93,300 to €195,000
- Debts after one year +€38,828
new in 2025: €38,828
- Trade debts -€24,743
down €24,743 (-26.3%), from €94,020 to €69,277
- Advances received +€22,708
new in 2025: €22,708
- Other debts +€15,142
up €15,142 (+83.4%), from €18,158 to €33,300
- Gross operating margin +€78,391
up €78,391 (+49.2%), from €159,374 to €237,765
- Provisions -€30,256
down €30,256 (-73.8%), from €41,002 to €10,746
- Taxes +€23,336
up €23,336 (+54.8%), from €42,546 to €65,882
- Depreciation +€13,347
up €13,347 (+622%), from €2,147 to €15,494
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 | €294,387 | €472,430 | +€178,044 | +60.5% |
| Fixed assets | 21/28 | €11,100 | €100,460 | +€89,361 | +805% |
| Intangible fixed assets | 21 | - | €2,089 | +€2,089 | |
| Tangible fixed assets | 22/27 | €11,050 | €98,322 | +€87,272 | +790% |
| Land and buildings | 22 | €162 | €81 | -€81 | -50.0% |
| Plant, machinery and equipment | 23 | - | €23,605 | +€23,605 | |
| Furniture and vehicles | 24 | €10,888 | €72,009 | +€61,121 | +561% |
| Other tangible fixed assets | 26 | - | €2,626 | +€2,626 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €283,287 | €371,970 | +€88,683 | +31.3% |
| Stocks and contracts in progress | 3 | €94,387 | €76,581 | -€17,806 | -18.9% |
| Stocks | 30/36 | €94,387 | €76,581 | -€17,806 | -18.9% |
| Amounts receivable within one year | 40/41 | €119,768 | €135,440 | +€15,672 | +13.1% |
| Trade receivables | 40 | €119,633 | €128,588 | +€8,955 | +7.5% |
| Other amounts receivable | 41 | €135 | €6,852 | +€6,717 | +4,976% |
| Cash at bank and in hand | 54/58 | €61,520 | €144,321 | +€82,801 | +135% |
| Deferred charges and accrued income | 490/1 | €7,612 | €15,629 | +€8,017 | +105% |
| Total equity and liabilities | 10/49 | €294,387 | €472,430 | +€178,044 | +60.5% |
| Equity | 10/15 | €95,852 | €204,218 | +€108,366 | +113% |
| Contributions | 10/11 | €1,364 | €1,364 | = | 0.0% |
| Reserves | 13 | €93,300 | €195,000 | +€101,700 | +109% |
| Distributable reserves | 133 | €93,300 | €195,000 | +€101,700 | +109% |
| Profit (loss) carried forward | 14 | €1,188 | €7,854 | +€6,666 | +561% |
| Provisions and deferred taxes | 16 | €41,002 | €51,748 | +€10,746 | +26.2% |
| Provisions for liabilities and charges | 160/5 | €41,002 | €51,748 | +€10,746 | +26.2% |
| Other liabilities and charges | 164/5 | €41,002 | €51,748 | +€10,746 | +26.2% |
| Amounts payable | 17/49 | €157,532 | €216,464 | +€58,932 | +37.4% |
| Amounts payable after more than one year | 17 | - | €38,828 | +€38,828 | |
| Financial debts | 170/4 | - | €38,828 | +€38,828 | |
| Amounts payable within one year | 42/48 | €157,532 | €177,636 | +€20,104 | +12.8% |
| Current portion of amounts payable after more than one year | 42 | - | €10,359 | +€10,359 | |
| Trade debts | 44 | €94,020 | €69,277 | -€24,743 | -26.3% |
| Suppliers | 440/4 | €94,020 | €69,277 | -€24,743 | -26.3% |
| Advances received on contracts in progress | 46 | - | €22,708 | +€22,708 | |
| Taxes, remuneration and social security | 45 | €45,354 | €41,992 | -€3,362 | -7.4% |
| Taxes | 450/3 | €45,354 | €41,992 | -€3,362 | -7.4% |
| Other amounts payable | 47/48 | €18,158 | €33,300 | +€15,142 | +83.4% |
| Non-recurring operating income | 76A | - | €1,500 | +€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,147 | €15,494 | +€13,347 | +622% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €41,002 | €10,746 | -€30,256 | -73.8% |
| Other operating charges | 640/8 | €1,066 | €1,889 | +€822 | +77.1% |
| Gross operating margin | 9900 | €159,374 | €237,765 | +€78,391 | +49.2% |
| Operating profit (loss) | 9901 | €115,159 | €209,637 | +€94,478 | +82.0% |
| Financial income | 75/76B | €164 | €26 | -€138 | -83.9% |
| Recurring financial income | 75 | €164 | €26 | -€138 | -83.9% |
| Financial charges | 65/66B | €561 | €2,116 | +€1,555 | +277% |
| Recurring financial charges | 65 | €561 | €2,116 | +€1,555 | +277% |
| Profit (loss) for the period before taxes | 9903 | €114,762 | €207,548 | +€92,786 | +80.9% |
| Income taxes | 67/77 | €42,546 | €65,882 | +€23,336 | +54.8% |
| Profit (loss) for the period | 9904 | €72,216 | €141,666 | +€69,450 | +96.2% |
| Profit (loss) for the period to be appropriated | 9905 | €72,216 | €141,666 | +€69,450 | +96.2% |
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 20 October 2026 via checked.be.