OUTIBRI: 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.
OUTIBRI
Largest movements
- Receivables within one year +€471,462
up €471,462 (+83.7%), from €562,964 to €1.0m
of which Other amounts receivable: +€456,361
- Current investments -€250,000
no longer reported in 2025 (was €250,000)
- Cash -€51,898
down €51,898 (-8.6%), from €603,968 to €552,070
mainly Receivables within one year (-€471,462) and Contributions, distributions and other (-€167,558)
- Stocks and contracts -€41,879
down €41,879 (-7.1%), from €587,681 to €545,802
- Other debts +€143,360
up €143,360 (+34.1%), from €420,198 to €563,558
- Debts after one year -€36,233
down €36,233 (-42.6%), from €85,036 to €48,804
- Tax, wage and social debts -€35,742
down €35,742 (-30.9%), from €115,848 to €80,106
of which Taxes: -€37,643
- Financial income +€12,000
up €12,000 (+51.7%), from €23,218 to €35,218
- Other operating charges +€10,803
up €10,803 (+171%), from €6,309 to €17,112
- Staff costs -€9,492
down €9,492 (-2.4%), from €392,850 to €383,357
- Taxes -€8,431
down €8,431 (-12.4%), from €68,034 to €59,604
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 | €2,267,621 | €2,375,040 | +€107,420 | +4.7% |
| Fixed assets | 21/28 | €243,758 | €225,719 | -€18,039 | -7.4% |
| Tangible fixed assets | 22/27 | €243,758 | €225,719 | -€18,039 | -7.4% |
| Plant, machinery and equipment | 23 | €201,305 | €15,485 | -€185,819 | -92.3% |
| Furniture and vehicles | 24 | €42,453 | €29,734 | -€12,719 | -30.0% |
| Other tangible fixed assets | 26 | - | €180,500 | +€180,500 | |
| Current assets | 29/58 | €2,023,863 | €2,149,322 | +€125,459 | +6.2% |
| Stocks and contracts in progress | 3 | €587,681 | €545,802 | -€41,879 | -7.1% |
| Stocks | 30/36 | €587,681 | €545,802 | -€41,879 | -7.1% |
| Amounts receivable within one year | 40/41 | €562,964 | €1,034,426 | +€471,462 | +83.7% |
| Trade receivables | 40 | €12,175 | €27,276 | +€15,101 | +124% |
| Other amounts receivable | 41 | €550,789 | €1,007,150 | +€456,361 | +82.9% |
| Current investments | 50/53 | €250,000 | - | -€250,000 | |
| Cash at bank and in hand | 54/58 | €603,968 | €552,070 | -€51,898 | -8.6% |
| Deferred charges and accrued income | 490/1 | €19,250 | €17,024 | -€2,225 | -11.6% |
| Total equity and liabilities | 10/49 | €2,267,621 | €2,375,040 | +€107,420 | +4.7% |
| Equity | 10/15 | €1,528,365 | €1,528,194 | -€171 | 0.0% |
| Contributions | 10/11 | €74,368 | €74,197 | -€171 | -0.2% |
| Capital | 10 | €74,368 | €74,197 | -€171 | -0.2% |
| Issued capital | 100 | €74,368 | €74,197 | -€171 | -0.2% |
| Reserves | 13 | €604,500 | €604,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €529,500 | €529,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €522,000 | €522,000 | = | 0.0% |
| Distributable reserves | 133 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €849,497 | €849,497 | = | 0.0% |
| Amounts payable | 17/49 | €739,256 | €846,847 | +€107,591 | +14.6% |
| Amounts payable after more than one year | 17 | €85,036 | €48,804 | -€36,233 | -42.6% |
| Financial debts | 170/4 | €85,036 | €48,804 | -€36,233 | -42.6% |
| Amounts payable within one year | 42/48 | €653,842 | €784,843 | +€131,001 | +20.0% |
| Current portion of amounts payable after more than one year | 42 | €35,918 | €36,233 | +€314 | +0.9% |
| Trade debts | 44 | €81,878 | €104,947 | +€23,068 | +28.2% |
| Suppliers | 440/4 | €81,878 | €104,947 | +€23,068 | +28.2% |
| Taxes, remuneration and social security | 45 | €115,848 | €80,106 | -€35,742 | -30.9% |
| Taxes | 450/3 | €71,504 | €33,860 | -€37,643 | -52.6% |
| Remuneration and social security | 454/9 | €44,344 | €46,246 | +€1,902 | +4.3% |
| Other amounts payable | 47/48 | €420,198 | €563,558 | +€143,360 | +34.1% |
| Accrued charges and deferred income | 492/3 | €377 | €13,200 | +€12,823 | +3,400% |
| Non-recurring operating income | 76A | - | €15,659 | +€15,659 | |
| Remuneration, social security and pensions | 62 | €392,850 | €383,357 | -€9,492 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,722 | €57,486 | -€1,236 | -2.1% |
| Other operating charges | 640/8 | €6,309 | €17,112 | +€10,803 | +171% |
| Non-recurring operating charges | 66A | - | €15,659 | +€15,659 | |
| Gross operating margin | 9900 | €682,411 | €677,810 | -€4,601 | -0.7% |
| Operating profit (loss) | 9901 | €224,530 | €204,196 | -€20,334 | -9.1% |
| Financial income | 75/76B | €23,218 | €35,218 | +€12,000 | +51.7% |
| Recurring financial income | 75 | €23,218 | €35,218 | +€12,000 | +51.7% |
| Financial charges | 65/66B | €13,532 | €12,424 | -€1,108 | -8.2% |
| Recurring financial charges | 65 | €13,532 | €12,424 | -€1,108 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €234,216 | €226,990 | -€7,226 | -3.1% |
| Income taxes | 67/77 | €68,034 | €59,604 | -€8,431 | -12.4% |
| Profit (loss) for the period | 9904 | €166,182 | €167,386 | +€1,205 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €166,182 | €167,386 | +€1,205 | +0.7% |
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 21 October 2026 via checked.be.