OUTIL: 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.
OUTIL
Largest movements
- Cash +€130,407
up €130,407 (+91.3%), from €142,768 to €273,175
mainly Net result for the year (+€69,243) and Receivables within one year (+€64,587)
- Receivables within one year -€64,587
down €64,587 (-61.2%), from €105,554 to €40,967
of which Trade receivables: -€65,953
- Deferred charges and accrued income -€18,495
down €18,495 (-93.9%), from €19,701 to €1,206
- Reserves +€69,243
up €69,243 (+27.8%), from €249,039 to €318,282
of which Distributable reserves: +€69,243
- Other debts -€16,610
down €16,610 (-8.6%), from €193,766 to €177,157
- Gross operating margin +€38,898
up €38,898 (+75.5%), from €51,487 to €90,386
- Taxes +€10,429
up €10,429 (+62.4%), from €16,721 to €27,150
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 | €581,518 | €626,602 | +€45,083 | +7.8% |
| Fixed assets | 21/28 | €11,262 | €9,021 | -€2,241 | -19.9% |
| Tangible fixed assets | 22/27 | €10,262 | €8,021 | -€2,241 | -21.8% |
| Plant, machinery and equipment | 23 | €1,578 | €631 | -€947 | -60.0% |
| Furniture and vehicles | 24 | €8,684 | €7,390 | -€1,294 | -14.9% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €570,256 | €617,581 | +€47,325 | +8.3% |
| Amounts receivable after more than one year | 29 | €302,232 | €302,232 | = | 0.0% |
| Other amounts receivable | 291 | €302,232 | €302,232 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €105,554 | €40,967 | -€64,587 | -61.2% |
| Trade receivables | 40 | €105,191 | €39,238 | -€65,953 | -62.7% |
| Other amounts receivable | 41 | €363 | €1,729 | +€1,366 | +375.7% |
| Cash at bank and in hand | 54/58 | €142,768 | €273,175 | +€130,407 | +91.3% |
| Deferred charges and accrued income | 490/1 | €19,701 | €1,206 | -€18,495 | -93.9% |
| Total equity and liabilities | 10/49 | €581,518 | €626,602 | +€45,083 | +7.8% |
| Equity | 10/15 | €336,187 | €405,430 | +€69,243 | +20.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €249,039 | €318,282 | +€69,243 | +27.8% |
| Non-distributable reserves | 130/1 | €2,307 | €2,307 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,307 | €2,307 | = | 0.0% |
| Distributable reserves | 133 | €246,732 | €315,974 | +€69,243 | +28.1% |
| Profit (loss) carried forward | 14 | €80,948 | €80,948 | = | 0.0% |
| Amounts payable | 17/49 | €245,331 | €221,172 | -€24,159 | -9.8% |
| Amounts payable within one year | 42/48 | €244,648 | €216,910 | -€27,738 | -11.3% |
| Trade debts | 44 | €14,430 | €9,105 | -€5,325 | -36.9% |
| Suppliers | 440/4 | €14,430 | €9,105 | -€5,325 | -36.9% |
| Taxes, remuneration and social security | 45 | €36,452 | €30,648 | -€5,804 | -15.9% |
| Taxes | 450/3 | €36,452 | €30,648 | -€5,804 | -15.9% |
| Other amounts payable | 47/48 | €193,766 | €177,157 | -€16,610 | -8.6% |
| Accrued charges and deferred income | 492/3 | €683 | €4,262 | +€3,579 | +523.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,766 | €2,241 | -€525 | -19.0% |
| Other operating charges | 640/8 | €1,241 | €1,795 | +€555 | +44.7% |
| Gross operating margin | 9900 | €51,487 | €90,386 | +€38,898 | +75.5% |
| Operating profit (loss) | 9901 | €47,481 | €86,349 | +€38,868 | +81.9% |
| Financial income | 75/76B | €10,185 | €10,185 | = | 0.0% |
| Recurring financial income | 75 | €10,185 | €10,185 | = | 0.0% |
| Financial charges | 65/66B | €113 | €142 | +€29 | +26.0% |
| Recurring financial charges | 65 | €113 | €142 | +€29 | +26.0% |
| Profit (loss) for the period before taxes | 9903 | €57,553 | €96,392 | +€38,839 | +67.5% |
| Income taxes | 67/77 | €16,721 | €27,150 | +€10,429 | +62.4% |
| Profit (loss) for the period | 9904 | €40,832 | €69,243 | +€28,411 | +69.6% |
| Profit (loss) for the period to be appropriated | 9905 | €40,832 | €69,243 | +€28,411 | +69.6% |
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 5 October 2026 via checked.be.