OUTSPIRATION: 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.
OUTSPIRATION
Largest movements
- Cash -€137,820
down €137,820 (-75.0%), from €183,658 to €45,838
mainly Other debts (-€153,382) and Contributions, distributions and other (-€110,000)
- Tangible fixed assets -€9,156
down €9,156 (-35.8%), from €25,563 to €16,407
of which Furniture and vehicles: -€8,134
- Receivables within one year -€7,304
down €7,304 (-20.3%), from €35,914 to €28,610
of which Trade receivables: -€7,860
- Other debts -€153,382
down €153,382 (-83.9%), from €182,838 to €29,456
- Tax, wage and social debts -€16,104
down €16,104 (-100.0%), from €16,104 to €0
of which Taxes: -€15,413
- Profit (loss) carried forward +€9,084
up €9,084 (+78.6%), from €11,557 to €20,642
- Trade debts +€3,953
up €3,953 (+77.7%), from €5,088 to €9,041
- Gross operating margin +€43,822
up €43,822 (+34.1%), from €128,430 to €172,252
- Taxes +€8,224
up €8,224 (+32.9%), from €25,000 to €33,224
- Depreciation -€4,044
down €4,044 (-22.8%), from €17,743 to €13,699
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 | €254,866 | €98,417 | -€156,449 | -61.4% |
| Fixed assets | 21/28 | €27,664 | €17,720 | -€9,944 | -35.9% |
| Intangible fixed assets | 21 | €1,926 | €1,138 | -€788 | -40.9% |
| Tangible fixed assets | 22/27 | €25,563 | €16,407 | -€9,156 | -35.8% |
| Plant, machinery and equipment | 23 | €7,010 | €6,970 | -€39 | -0.6% |
| Furniture and vehicles | 24 | €12,166 | €4,032 | -€8,134 | -66.9% |
| Other tangible fixed assets | 26 | €6,387 | €5,404 | -€983 | -15.4% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €227,202 | €80,698 | -€146,504 | -64.5% |
| Stocks and contracts in progress | 3 | €597 | €0 | -€597 | -100.0% |
| Stocks | 30/36 | €597 | €0 | -€597 | -100.0% |
| Amounts receivable within one year | 40/41 | €35,914 | €28,610 | -€7,304 | -20.3% |
| Trade receivables | 40 | €27,801 | €19,941 | -€7,860 | -28.3% |
| Other amounts receivable | 41 | €8,113 | €8,670 | +€556 | +6.9% |
| Cash at bank and in hand | 54/58 | €183,658 | €45,838 | -€137,820 | -75.0% |
| Deferred charges and accrued income | 490/1 | €7,033 | €6,249 | -€784 | -11.1% |
| Total equity and liabilities | 10/49 | €254,866 | €98,417 | -€156,449 | -61.4% |
| Equity | 10/15 | €30,836 | €39,921 | +€9,084 | +29.5% |
| Contributions | 10/11 | €19,279 | €19,279 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,557 | €20,642 | +€9,084 | +78.6% |
| Amounts payable | 17/49 | €224,030 | €58,497 | -€165,533 | -73.9% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €204,030 | €38,497 | -€165,533 | -81.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €5,088 | €9,041 | +€3,953 | +77.7% |
| Suppliers | 440/4 | €5,088 | €9,041 | +€3,953 | +77.7% |
| Taxes, remuneration and social security | 45 | €16,104 | €0 | -€16,104 | -100.0% |
| Taxes | 450/3 | €15,413 | €0 | -€15,413 | -100.0% |
| Remuneration and social security | 454/9 | €691 | €0 | -€691 | -100.0% |
| Other amounts payable | 47/48 | €182,838 | €29,456 | -€153,382 | -83.9% |
| Non-recurring operating income | 76A | €0 | €250 | +€250 | |
| Remuneration, social security and pensions | 62 | €1,830 | €3,278 | +€1,448 | +79.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,743 | €13,699 | -€4,044 | -22.8% |
| Other operating charges | 640/8 | €1,637 | €1,677 | +€40 | +2.4% |
| Gross operating margin | 9900 | €128,430 | €172,252 | +€43,822 | +34.1% |
| Operating profit (loss) | 9901 | €107,220 | €153,598 | +€46,378 | +43.3% |
| Financial income | 75/76B | €1,030 | €140 | -€890 | -86.4% |
| Recurring financial income | 75 | €1,030 | €140 | -€890 | -86.4% |
| Financial charges | 65/66B | €1,774 | €1,430 | -€344 | -19.4% |
| Recurring financial charges | 65 | €1,774 | €1,430 | -€344 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €106,476 | €152,308 | +€45,833 | +43.0% |
| Income taxes | 67/77 | €25,000 | €33,224 | +€8,224 | +32.9% |
| Profit (loss) for the period | 9904 | €81,476 | €119,084 | +€37,609 | +46.2% |
| Profit (loss) for the period to be appropriated | 9905 | €81,476 | €119,084 | +€37,609 | +46.2% |
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 1 October 2026 via checked.be.