OUTIJARDIN: what changed
OUTIJARDIN
Largest movements
- Receivables within one year -€38,575
down €38,575 (-97.2%), from €39,679 to €1,105
of which Trade receivables: -€23,036
- Cash +€20,870
up €20,870 (+3,192%), from €654 to €21,524
mainly Receivables within one year (+€38,575) and Stocks and contracts (+€13,539)
- Stocks and contracts -€13,539
down €13,539 (-5.7%), from €237,700 to €224,160
- Tangible fixed assets -€5,149
down €5,149 (-22.0%), from €23,396 to €18,247
of which Furniture and vehicles: -€3,687
- Other debts -€19,925
no longer reported in 2024 (was €19,925)
- Trade debts -€11,953
down €11,953 (-27.0%), from €44,197 to €32,245
of which Suppliers: -€24,827
- Reserves +€10,008
up €10,008 (+7.8%), from €127,675 to €137,683
of which Distributable reserves: +€10,008
- Short-term financial debts -€8,333
no longer reported in 2024 (was €8,333)
- Tax, wage and social debts -€4,121
down €4,121 (-9.9%), from €41,663 to €37,542
of which Remuneration and social security: -€4,748
- Staff costs -€36,191
down €36,191 (-15.8%), from €229,042 to €192,851
- Other operating charges +€19,261
up €19,261 (+295%), from €6,521 to €25,781
- Taxes +€6,874
up €6,874 (+4,181%), from €164 to €7,038
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €303,793 | €269,574 | -€34,219 | -11.3% |
| Fixed assets | 21/28 | €23,599 | €18,451 | -€5,149 | -21.8% |
| Tangible fixed assets | 22/27 | €23,396 | €18,247 | -€5,149 | -22.0% |
| Land and buildings | 22 | €13,550 | €12,089 | -€1,462 | -10.8% |
| Furniture and vehicles | 24 | €9,846 | €6,159 | -€3,687 | -37.4% |
| Financial fixed assets | 28 | €203 | €203 | = | 0.0% |
| Current assets | 29/58 | €280,194 | €251,124 | -€29,070 | -10.4% |
| Stocks and contracts in progress | 3 | €237,700 | €224,160 | -€13,539 | -5.7% |
| Stocks | 30/36 | €237,700 | €224,160 | -€13,539 | -5.7% |
| Amounts receivable within one year | 40/41 | €39,679 | €1,105 | -€38,575 | -97.2% |
| Trade receivables | 40 | €23,036 | - | -€23,036 | |
| Other amounts receivable | 41 | €16,644 | €1,105 | -€15,539 | -93.4% |
| Cash at bank and in hand | 54/58 | €654 | €21,524 | +€20,870 | +3,192% |
| Deferred charges and accrued income | 490/1 | €2,161 | €4,335 | +€2,174 | +101% |
| Total equity and liabilities | 10/49 | €303,793 | €269,574 | -€34,219 | -11.3% |
| Equity | 10/15 | €189,675 | €199,683 | +€10,008 | +5.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €127,675 | €137,683 | +€10,008 | +7.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €121,475 | €131,483 | +€10,008 | +8.2% |
| Amounts payable | 17/49 | €114,118 | €69,891 | -€44,227 | -38.8% |
| Amounts payable within one year | 42/48 | €114,118 | €69,787 | -€44,332 | -38.8% |
| Financial debts | 43 | €8,333 | - | -€8,333 | |
| Credit institutions | 430/8 | €8,333 | - | -€8,333 | |
| Trade debts | 44 | €44,197 | €32,245 | -€11,953 | -27.0% |
| Suppliers | 440/4 | €44,197 | €19,370 | -€24,827 | -56.2% |
| Bills of exchange payable | 441 | - | €12,875 | +€12,875 | |
| Taxes, remuneration and social security | 45 | €41,663 | €37,542 | -€4,121 | -9.9% |
| Taxes | 450/3 | €7,206 | €7,833 | +€627 | +8.7% |
| Remuneration and social security | 454/9 | €34,457 | €29,709 | -€4,748 | -13.8% |
| Other amounts payable | 47/48 | €19,925 | - | -€19,925 | |
| Accrued charges and deferred income | 492/3 | - | €104 | +€104 | |
| Remuneration, social security and pensions | 62 | €229,042 | €192,851 | -€36,191 | -15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,753 | €5,149 | +€395 | +8.3% |
| Other operating charges | 640/8 | €6,521 | €25,781 | +€19,261 | +295% |
| Gross operating margin | 9900 | €245,219 | €245,383 | +€164 | +0.1% |
| Operating profit (loss) | 9901 | €4,903 | €21,602 | +€16,698 | +341% |
| Financial income | 75/76B | €988 | €265 | -€724 | -73.2% |
| Recurring financial income | 75 | €988 | €265 | -€724 | -73.2% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €3,203 | €4,820 | +€1,616 | +50.4% |
| Recurring financial charges | 65 | €3,203 | €2,849 | -€354 | -11.0% |
| Non-recurring financial charges | 66B | - | €1,970 | +€1,970 | |
| Profit (loss) for the period before taxes | 9903 | €2,688 | €17,047 | +€14,358 | +534% |
| Income taxes | 67/77 | €164 | €7,038 | +€6,874 | +4,181% |
| Profit (loss) for the period | 9904 | €2,524 | €10,008 | +€7,485 | +297% |
| Profit (loss) for the period to be appropriated | 9905 | €2,524 | €10,008 | +€7,485 | +297% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.