OUTILLUC: 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.
OUTILLUC
Largest movements
- Stocks and contracts -€3,077
down €3,077 (-13.7%), from €22,386 to €19,309
- Cash +€1,278
up €1,278 (+22.7%), from €5,619 to €6,897
mainly Stocks and contracts (+€3,077) and Receivables within one year (+€576)
- Receivables within one year -€576
down €576 (-98.0%), from €588 to €12
- Tangible fixed assets -€296
down €296 (-47.1%), from €629 to €333
- Trade debts -€1,605
no longer reported in 2025 (was €1,605)
- Other debts -€1,486
down €1,486 (-6.3%), from €23,754 to €22,269
- Tax, wage and social debts +€533
new in 2025: €533
- Gross operating margin +€6,425
up €6,425, from -€5,413 to €1,011
- Depreciation -€170
down €170 (-36.4%), from €466 to €296
- Financial charges -€150
down €150 (-41.1%), from €364 to €215
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 | €29,223 | €26,551 | -€2,672 | -9.1% |
| Fixed assets | 21/28 | €629 | €333 | -€296 | -47.1% |
| Tangible fixed assets | 22/27 | €629 | €333 | -€296 | -47.1% |
| Plant, machinery and equipment | 23 | €629 | €333 | -€296 | -47.1% |
| Current assets | 29/58 | €28,594 | €26,218 | -€2,376 | -8.3% |
| Stocks and contracts in progress | 3 | €22,386 | €19,309 | -€3,077 | -13.7% |
| Stocks | 30/36 | €22,386 | €19,309 | -€3,077 | -13.7% |
| Amounts receivable within one year | 40/41 | €588 | €12 | -€576 | -98.0% |
| Other amounts receivable | 41 | €588 | €12 | -€576 | -98.0% |
| Cash at bank and in hand | 54/58 | €5,619 | €6,897 | +€1,278 | +22.7% |
| Total equity and liabilities | 10/49 | €29,223 | €26,551 | -€2,672 | -9.1% |
| Equity | 10/15 | €3,714 | €3,726 | +€12 | +0.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,376 | €3,376 | = | 0.0% |
| Distributable reserves | 133 | €3,376 | €3,376 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,861 | -€5,850 | +€12 | +0.2% |
| Amounts payable | 17/49 | €25,509 | €22,825 | -€2,684 | -10.5% |
| Amounts payable within one year | 42/48 | €25,509 | €22,825 | -€2,684 | -10.5% |
| Trade debts | 44 | €1,605 | - | -€1,605 | |
| Suppliers | 440/4 | €1,605 | - | -€1,605 | |
| Advances received on contracts in progress | 46 | €149 | €23 | -€127 | -84.9% |
| Taxes, remuneration and social security | 45 | - | €533 | +€533 | |
| Taxes | 450/3 | - | €533 | +€533 | |
| Other amounts payable | 47/48 | €23,754 | €22,269 | -€1,486 | -6.3% |
| Non-recurring operating income | 76A | €0 | €149 | +€149 | +248550.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €466 | €296 | -€170 | -36.4% |
| Other operating charges | 640/8 | €531 | €487 | -€43 | -8.1% |
| Non-recurring operating charges | 66A | €1 | €1 | +€1 | +113.1% |
| Gross operating margin | 9900 | -€5,413 | €1,011 | +€6,425 | |
| Operating profit (loss) | 9901 | -€6,411 | €226 | +€6,637 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €364 | €215 | -€150 | -41.1% |
| Recurring financial charges | 65 | €364 | €215 | -€150 | -41.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,775 | €12 | +€6,787 | |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | -€6,775 | €12 | +€6,787 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,775 | €12 | +€6,787 |
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 29 September 2026 via checked.be.