OUTMANA: 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.
OUTMANA
Largest movements
- Stocks and contracts -€9,894
down €9,894 (-50.0%), from €19,789 to €9,895
- Receivables within one year -€2,904
down €2,904 (-52.9%), from €5,490 to €2,586
of which Trade receivables: -€1,884
- Intangible fixed assets -€1,446
down €1,446 (-23.1%), from €6,263 to €4,817
- Profit (loss) carried forward -€19,827
down €19,827 (-82.4%), from -€24,057 to -€43,884
- Short-term financial debts +€16,538
up €16,538 (+204.0%), from €8,108 to €24,646
- Current portion of long-term debt -€9,826
down €9,826 (-28.4%), from €34,603 to €24,777
- Tax, wage and social debts -€2,888
no longer reported in 2025 (was €2,888)
- Trade debts +€1,759
new in 2025: €1,759
- Write-downs +€9,894
new in 2025: €9,894
- Gross operating margin -€3,255
down €3,255 (-225.4%), from -€1,444 to -€4,699
- Financial charges -€2,463
down €2,463 (-43.0%), from €5,734 to €3,271
- Depreciation +€481
up €481 (+49.8%), from €965 to €1,446
- Other operating charges +€399
up €399 (+338.1%), from €118 to €517
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,542 | €17,298 | -€14,244 | -45.2% |
| Fixed assets | 21/28 | €6,263 | €4,817 | -€1,446 | -23.1% |
| Intangible fixed assets | 21 | €6,263 | €4,817 | -€1,446 | -23.1% |
| Current assets | 29/58 | €25,279 | €12,481 | -€12,798 | -50.6% |
| Stocks and contracts in progress | 3 | €19,789 | €9,895 | -€9,894 | -50.0% |
| Stocks | 30/36 | €19,789 | €9,895 | -€9,894 | -50.0% |
| Amounts receivable within one year | 40/41 | €5,490 | €2,586 | -€2,904 | -52.9% |
| Trade receivables | 40 | €2,684 | €800 | -€1,884 | -70.2% |
| Other amounts receivable | 41 | €2,806 | €1,786 | -€1,020 | -36.4% |
| Total equity and liabilities | 10/49 | €31,542 | €17,298 | -€14,244 | -45.2% |
| Equity | 10/15 | -€14,057 | -€33,884 | -€19,827 | -141.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,057 | -€43,884 | -€19,827 | -82.4% |
| Amounts payable | 17/49 | €45,599 | €51,182 | +€5,583 | +12.2% |
| Amounts payable within one year | 42/48 | €45,599 | €51,182 | +€5,583 | +12.2% |
| Current portion of amounts payable after more than one year | 42 | €34,603 | €24,777 | -€9,826 | -28.4% |
| Financial debts | 43 | €8,108 | €24,646 | +€16,538 | +204.0% |
| Credit institutions | 430/8 | €8,108 | €24,646 | +€16,538 | +204.0% |
| Trade debts | 44 | - | €1,759 | +€1,759 | |
| Suppliers | 440/4 | - | €1,759 | +€1,759 | |
| Taxes, remuneration and social security | 45 | €2,888 | - | -€2,888 | |
| Taxes | 450/3 | €2,888 | - | -€2,888 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €965 | €1,446 | +€481 | +49.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €9,894 | +€9,894 | |
| Other operating charges | 640/8 | €118 | €517 | +€399 | +338.1% |
| Gross operating margin | 9900 | -€1,444 | -€4,699 | -€3,255 | -225.4% |
| Operating profit (loss) | 9901 | -€2,527 | -€16,556 | -€14,029 | -555.2% |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €5,734 | €3,271 | -€2,463 | -43.0% |
| Recurring financial charges | 65 | €5,734 | €3,271 | -€2,463 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,252 | -€19,827 | -€11,575 | -140.3% |
| Profit (loss) for the period | 9904 | -€8,252 | -€19,827 | -€11,575 | -140.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,252 | -€19,827 | -€11,575 | -140.3% |
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 11 October 2026 via checked.be.