Outdoor-Technics: 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.
Outdoor-Technics
Largest movements
- Receivables within one year +€38,342
up €38,342 (+309.7%), from €12,379 to €50,721
of which Trade receivables: +€38,171
- Stocks and contracts -€12,306
down €12,306 (-50.5%), from €24,359 to €12,052
- Tangible fixed assets -€7,020
down €7,020 (-21.7%), from €32,409 to €25,389
of which Leasing and similar rights: -€7,299
- Trade debts +€30,781
up €30,781 (+70.5%), from €43,668 to €74,449
- Profit (loss) carried forward -€27,594
down €27,594 (-78.3%), from -€35,253 to -€62,847
- Other debts +€15,194
up €15,194 (+204.7%), from €7,422 to €22,615
- Debts after one year -€9,228
down €9,228 (-44.6%), from €20,713 to €11,484
- Short-term financial debts +€8,068
new in 2025: €8,068
- Gross operating margin +€9,519
up €9,519 (+42.3%), from -€22,483 to -€12,964
- Taxes +€2,645
up €2,645 (+1865.3%), from €142 to €2,787
- Depreciation +€1,878
up €1,878 (+30.6%), from €6,132 to €8,010
- Write-downs -€1,251
no longer reported in 2025 (was €1,251)
- Other operating charges -€1,131
down €1,131 (-56.1%), from €2,016 to €885
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 | €72,171 | €91,428 | +€19,257 | +26.7% |
| Fixed assets | 21/28 | €34,909 | €27,889 | -€7,020 | -20.1% |
| Tangible fixed assets | 22/27 | €32,409 | €25,389 | -€7,020 | -21.7% |
| Plant, machinery and equipment | 23 | €1,332 | €833 | -€499 | -37.5% |
| Furniture and vehicles | 24 | - | €778 | +€778 | |
| Leasing and similar rights | 25 | €31,076 | €23,777 | -€7,299 | -23.5% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €37,262 | €63,539 | +€26,277 | +70.5% |
| Stocks and contracts in progress | 3 | €24,359 | €12,052 | -€12,306 | -50.5% |
| Stocks | 30/36 | €24,359 | €12,052 | -€12,306 | -50.5% |
| Amounts receivable within one year | 40/41 | €12,379 | €50,721 | +€38,342 | +309.7% |
| Trade receivables | 40 | €5,825 | €43,996 | +€38,171 | +655.3% |
| Other amounts receivable | 41 | €6,554 | €6,725 | +€171 | +2.6% |
| Cash at bank and in hand | 54/58 | €226 | €16 | -€209 | -92.8% |
| Deferred charges and accrued income | 490/1 | €298 | €750 | +€451 | +151.2% |
| Total equity and liabilities | 10/49 | €72,171 | €91,428 | +€19,257 | +26.7% |
| Equity | 10/15 | -€15,423 | -€43,017 | -€27,594 | -178.9% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €11,830 | €11,830 | = | 0.0% |
| Distributable reserves | 133 | €11,830 | €11,830 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,253 | -€62,847 | -€27,594 | -78.3% |
| Amounts payable | 17/49 | €87,594 | €134,445 | +€46,851 | +53.5% |
| Amounts payable after more than one year | 17 | €20,713 | €11,484 | -€9,228 | -44.6% |
| Financial debts | 170/4 | €20,713 | €11,484 | -€9,228 | -44.6% |
| Amounts payable within one year | 42/48 | €66,881 | €122,961 | +€56,079 | +83.8% |
| Current portion of amounts payable after more than one year | 42 | €8,796 | €12,228 | +€3,432 | +39.0% |
| Financial debts | 43 | - | €8,068 | +€8,068 | |
| Credit institutions | 430/8 | - | €8,068 | +€8,068 | |
| Trade debts | 44 | €43,668 | €74,449 | +€30,781 | +70.5% |
| Suppliers | 440/4 | €43,668 | €74,449 | +€30,781 | +70.5% |
| Taxes, remuneration and social security | 45 | €6,995 | €5,601 | -€1,394 | -19.9% |
| Taxes | 450/3 | €2,745 | €3,861 | +€1,116 | +40.6% |
| Remuneration and social security | 454/9 | €4,250 | €1,740 | -€2,510 | -59.1% |
| Other amounts payable | 47/48 | €7,422 | €22,615 | +€15,194 | +204.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,132 | €8,010 | +€1,878 | +30.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,251 | - | -€1,251 | |
| Other operating charges | 640/8 | €2,016 | €885 | -€1,131 | -56.1% |
| Gross operating margin | 9900 | -€22,483 | -€12,964 | +€9,519 | +42.3% |
| Operating profit (loss) | 9901 | -€31,882 | -€21,859 | +€10,023 | +31.4% |
| Financial income | 75/76B | €10 | €81 | +€71 | +675.9% |
| Recurring financial income | 75 | €10 | €81 | +€71 | +675.9% |
| Financial charges | 65/66B | €3,239 | €3,029 | -€210 | -6.5% |
| Recurring financial charges | 65 | €3,239 | €3,029 | -€210 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | -€35,111 | -€24,807 | +€10,304 | +29.3% |
| Income taxes | 67/77 | €142 | €2,787 | +€2,645 | +1865.3% |
| Profit (loss) for the period | 9904 | -€35,253 | -€27,594 | +€7,659 | +21.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,253 | -€27,594 | +€7,659 | +21.7% |
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 6 October 2026 via checked.be.