OUTLANDER: 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.
OUTLANDER
Largest movements
- Tangible fixed assets +€34,543
up €34,543 (+772.5%), from €4,472 to €39,015
of which Furniture and vehicles: +€29,843
- Cash +€3,226
up €3,226 (+160.2%), from €2,014 to €5,240
mainly Debts after one year (+€21,555) and Net result for the year (+€9,133)
- Receivables within one year +€1,119
up €1,119 (+1381.5%), from €81 to €1,200
of which Trade receivables: +€1,119
- Deferred charges and accrued income +€756
up €756 (+37.5%), from €2,017 to €2,773
- Debts after one year +€21,555
new in 2025: €21,555
- Profit (loss) carried forward +€9,133
up €9,133 (+68.4%), from -€13,344 to -€4,211
- Current portion of long-term debt +€5,320
new in 2025: €5,320
- Tax, wage and social debts +€4,779
up €4,779 (+96.7%), from €4,940 to €9,719
- Other debts -€2,071
down €2,071 (-13.1%), from €15,783 to €13,712
- Gross operating margin +€19,118
up €19,118 (+788.2%), from €2,425 to €21,544
- Taxes +€6,429
up €6,429, from -€294 to €6,136
- Depreciation +€2,082
up €2,082 (+152.7%), from €1,363 to €3,445
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 | €8,583 | €48,228 | +€39,645 | +461.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €4,472 | €39,015 | +€34,543 | +772.5% |
| Tangible fixed assets | 22/27 | €4,472 | €39,015 | +€34,543 | +772.5% |
| Plant, machinery and equipment | 23 | €3,283 | €7,983 | +€4,700 | +143.2% |
| Furniture and vehicles | 24 | €1,189 | €31,032 | +€29,843 | +2510.7% |
| Current assets | 29/58 | €4,112 | €9,213 | +€5,101 | +124.1% |
| Amounts receivable within one year | 40/41 | €81 | €1,200 | +€1,119 | +1381.5% |
| Trade receivables | 40 | - | €1,119 | +€1,119 | |
| Other amounts receivable | 41 | €81 | €81 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,014 | €5,240 | +€3,226 | +160.2% |
| Deferred charges and accrued income | 490/1 | €2,017 | €2,773 | +€756 | +37.5% |
| Total equity and liabilities | 10/49 | €8,583 | €48,228 | +€39,645 | +461.9% |
| Equity | 10/15 | -€12,344 | -€3,211 | +€9,133 | +74.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,344 | -€4,211 | +€9,133 | +68.4% |
| Amounts payable | 17/49 | €20,928 | €51,439 | +€30,512 | +145.8% |
| Amounts payable after more than one year | 17 | - | €21,555 | +€21,555 | |
| Financial debts | 170/4 | - | €21,555 | +€21,555 | |
| Amounts payable within one year | 42/48 | €20,928 | €29,884 | +€8,957 | +42.8% |
| Current portion of amounts payable after more than one year | 42 | - | €5,320 | +€5,320 | |
| Financial debts | 43 | €14 | - | -€14 | |
| Credit institutions | 430/8 | €14 | - | -€14 | |
| Trade debts | 44 | €191 | €1,134 | +€943 | +493.3% |
| Suppliers | 440/4 | €191 | €1,134 | +€943 | +493.3% |
| Taxes, remuneration and social security | 45 | €4,940 | €9,719 | +€4,779 | +96.7% |
| Taxes | 450/3 | €4,940 | €9,719 | +€4,779 | +96.7% |
| Other amounts payable | 47/48 | €15,783 | €13,712 | -€2,071 | -13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,363 | €3,445 | +€2,082 | +152.7% |
| Other operating charges | 640/8 | €1,060 | €1,137 | +€77 | +7.3% |
| Gross operating margin | 9900 | €2,425 | €21,544 | +€19,118 | +788.2% |
| Operating profit (loss) | 9901 | €2 | €16,961 | +€16,959 | +883306.3% |
| Financial income | 75/76B | €0 | €1 | +€1 | +3250.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +3250.0% |
| Financial charges | 65/66B | €1,698 | €1,693 | -€4 | -0.3% |
| Recurring financial charges | 65 | €1,698 | €1,693 | -€4 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,696 | €15,269 | +€16,965 | |
| Income taxes | 67/77 | -€294 | €6,136 | +€6,429 | |
| Profit (loss) for the period | 9904 | -€1,402 | €9,133 | +€10,535 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,402 | €9,133 | +€10,535 |
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.