Outdoorjackets.be: 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.
Outdoorjackets.be
Largest movements
- Receivables within one year -€25,279
down €25,279 (-74.0%), from €34,148 to €8,869
- Stocks and contracts +€7,753
up €7,753 (+22.8%), from €33,975 to €41,728
- Cash -€1,147
down €1,147 (-92.3%), from €1,242 to €96
mainly Other debts (-€11,577) and Stocks and contracts (-€7,753)
- Other debts -€11,577
down €11,577 (-67.6%), from €17,120 to €5,543
- Profit (loss) carried forward +€8,116
up €8,116, from -€905 to €7,211
- Tax, wage and social debts -€3,706
down €3,706 (-21.5%), from €17,217 to €13,511
- Trade debts -€3,491
down €3,491 (-47.7%), from €7,322 to €3,831
- Current portion of long-term debt -€3,111
down €3,111 (-53.8%), from €5,778 to €2,667
- Gross operating margin +€2,125
up €2,125 (+13.2%), from €16,120 to €18,246
- Other operating charges +€1,484
up €1,484 (+121%), from €1,225 to €2,709
- Financial charges +€1,031
up €1,031 (+26.9%), from €3,835 to €4,866
- Financial income +€387
up €387 (+590%), from €66 to €452
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,485 | €50,707 | -€18,779 | -27.0% |
| Fixed assets | 21/28 | €120 | €14 | -€106 | -88.6% |
| Tangible fixed assets | 22/27 | €120 | €14 | -€106 | -88.6% |
| Furniture and vehicles | 24 | €120 | €14 | -€106 | -88.6% |
| Current assets | 29/58 | €69,366 | €50,693 | -€18,672 | -26.9% |
| Stocks and contracts in progress | 3 | €33,975 | €41,728 | +€7,753 | +22.8% |
| Stocks | 30/36 | €33,975 | €41,728 | +€7,753 | +22.8% |
| Amounts receivable within one year | 40/41 | €34,148 | €8,869 | -€25,279 | -74.0% |
| Trade receivables | 40 | €34,148 | €8,869 | -€25,279 | -74.0% |
| Cash at bank and in hand | 54/58 | €1,242 | €96 | -€1,147 | -92.3% |
| Total equity and liabilities | 10/49 | €69,485 | €50,707 | -€18,779 | -27.0% |
| Equity | 10/15 | €11,495 | €19,611 | +€8,116 | +70.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€905 | €7,211 | +€8,116 | |
| Amounts payable | 17/49 | €57,990 | €31,096 | -€26,895 | -46.4% |
| Amounts payable after more than one year | 17 | €2,667 | - | -€2,667 | |
| Financial debts | 170/4 | €2,667 | - | -€2,667 | |
| Amounts payable within one year | 42/48 | €55,323 | €31,096 | -€24,228 | -43.8% |
| Current portion of amounts payable after more than one year | 42 | €5,778 | €2,667 | -€3,111 | -53.8% |
| Financial debts | 43 | €7,887 | €5,544 | -€2,343 | -29.7% |
| Credit institutions | 430/8 | €7,887 | €5,544 | -€2,343 | -29.7% |
| Trade debts | 44 | €7,322 | €3,831 | -€3,491 | -47.7% |
| Suppliers | 440/4 | €7,322 | €3,831 | -€3,491 | -47.7% |
| Taxes, remuneration and social security | 45 | €17,217 | €13,511 | -€3,706 | -21.5% |
| Taxes | 450/3 | €17,217 | €13,511 | -€3,706 | -21.5% |
| Other amounts payable | 47/48 | €17,120 | €5,543 | -€11,577 | -67.6% |
| Remuneration, social security and pensions | 62 | €459 | €442 | -€17 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106 | €106 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €180 | - | -€180 | |
| Other operating charges | 640/8 | €1,225 | €2,709 | +€1,484 | +121% |
| Gross operating margin | 9900 | €16,120 | €18,246 | +€2,125 | +13.2% |
| Operating profit (loss) | 9901 | €14,150 | €14,988 | +€838 | +5.9% |
| Financial income | 75/76B | €66 | €452 | +€387 | +590% |
| Recurring financial income | 75 | €66 | €452 | +€387 | +590% |
| Financial charges | 65/66B | €3,835 | €4,866 | +€1,031 | +26.9% |
| Recurring financial charges | 65 | €3,835 | €4,866 | +€1,031 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | €10,381 | €10,574 | +€194 | +1.9% |
| Income taxes | 67/77 | €2,468 | €2,458 | -€10 | -0.4% |
| Profit (loss) for the period | 9904 | €7,912 | €8,116 | +€204 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,912 | €8,116 | +€204 | +2.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.