OUTSIDE LIVING: 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.
OUTSIDE LIVING
Largest movements
- Deferred charges and accrued income -€42,194
down €42,194 (-33.9%), from €124,352 to €82,158
- Tangible fixed assets -€14,227
down €14,227 (-15.6%), from €91,092 to €76,865
of which Plant, machinery and equipment: -€10,674
- Stocks and contracts -€5,100
down €5,100 (-6.0%), from €85,050 to €79,950
of which Contracts in progress: -€4,700
- Trade debts -€29,570
down €29,570 (-21.4%), from €138,129 to €108,559
- Profit (loss) carried forward -€13,337
new in 2025: -€13,337
- Accrued charges and deferred income -€12,129
down €12,129 (-25.9%), from €46,808 to €34,680
- Current portion of long-term debt -€11,721
down €11,721 (-84.7%), from €13,839 to €2,118
- Other debts +€4,169
up €4,169 (+11.7%), from €35,762 to €39,931
- Gross operating margin -€85,847
down €85,847 (-89.4%), from €95,991 to €10,143
- Taxes -€5,011
no longer reported in 2025 (was €5,011)
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.
Derived cash bridge
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 | €360,619 | €294,640 | -€65,979 | -18.3% |
| Fixed assets | 21/28 | €91,880 | €77,223 | -€14,657 | -16.0% |
| Intangible fixed assets | 21 | €788 | €358 | -€430 | -54.5% |
| Tangible fixed assets | 22/27 | €91,092 | €76,865 | -€14,227 | -15.6% |
| Plant, machinery and equipment | 23 | €85,435 | €74,761 | -€10,674 | -12.5% |
| Furniture and vehicles | 24 | €5,657 | €2,104 | -€3,553 | -62.8% |
| Current assets | 29/58 | €268,739 | €217,417 | -€51,322 | -19.1% |
| Stocks and contracts in progress | 3 | €85,050 | €79,950 | -€5,100 | -6.0% |
| Stocks | 30/36 | €58,050 | €57,650 | -€400 | -0.7% |
| Contracts in progress | 37 | €27,000 | €22,300 | -€4,700 | -17.4% |
| Amounts receivable within one year | 40/41 | €56,912 | €54,903 | -€2,009 | -3.5% |
| Trade receivables | 40 | €52,224 | €50,729 | -€1,495 | -2.9% |
| Other amounts receivable | 41 | €4,688 | €4,174 | -€514 | -11.0% |
| Cash at bank and in hand | 54/58 | €2,425 | €405 | -€2,019 | -83.3% |
| Deferred charges and accrued income | 490/1 | €124,352 | €82,158 | -€42,194 | -33.9% |
| Total equity and liabilities | 10/49 | €360,619 | €294,640 | -€65,979 | -18.3% |
| Equity | 10/15 | €116,695 | €103,357 | -€13,337 | -11.4% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €110,295 | €110,295 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €108,435 | €108,435 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€13,337 | -€13,337 | |
| Amounts payable | 17/49 | €243,924 | €191,283 | -€52,641 | -21.6% |
| Amounts payable after more than one year | 17 | €2,118 | - | -€2,118 | |
| Financial debts | 170/4 | €2,118 | - | -€2,118 | |
| Amounts payable within one year | 42/48 | €194,998 | €156,603 | -€38,395 | -19.7% |
| Current portion of amounts payable after more than one year | 42 | €13,839 | €2,118 | -€11,721 | -84.7% |
| Financial debts | 43 | €1,032 | €950 | -€83 | -8.0% |
| Credit institutions | 430/8 | €1,032 | €950 | -€83 | -8.0% |
| Trade debts | 44 | €138,129 | €108,559 | -€29,570 | -21.4% |
| Suppliers | 440/4 | €138,129 | €108,559 | -€29,570 | -21.4% |
| Taxes, remuneration and social security | 45 | €6,235 | €5,045 | -€1,190 | -19.1% |
| Taxes | 450/3 | €6,235 | €5,045 | -€1,190 | -19.1% |
| Other amounts payable | 47/48 | €35,762 | €39,931 | +€4,169 | +11.7% |
| Accrued charges and deferred income | 492/3 | €46,808 | €34,680 | -€12,129 | -25.9% |
| Non-recurring operating income | 76A | €586 | - | -€586 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,513 | €19,807 | +€295 | +1.5% |
| Other operating charges | 640/8 | €2,772 | €2,958 | +€186 | +6.7% |
| Non-recurring operating charges | 66A | €295 | - | -€295 | |
| Gross operating margin | 9900 | €95,991 | €10,143 | -€85,847 | -89.4% |
| Operating profit (loss) | 9901 | €73,411 | -€12,622 | -€86,033 | |
| Financial income | 75/76B | €116 | €333 | +€217 | +186% |
| Recurring financial income | 75 | €116 | €333 | +€217 | +186% |
| Financial charges | 65/66B | €1,573 | €1,048 | -€524 | -33.3% |
| Recurring financial charges | 65 | €1,573 | €1,048 | -€524 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | €71,954 | -€13,337 | -€85,292 | |
| Income taxes | 67/77 | €5,011 | - | -€5,011 | |
| Profit (loss) for the period | 9904 | €66,943 | -€13,337 | -€80,281 | |
| Profit (loss) for the period to be appropriated | 9905 | €66,943 | -€13,337 | -€80,281 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.