ouVert: 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.
ouVert
Largest movements
- Deferred charges and accrued income +€2,535
up €2,535 (+1077.1%), from €235 to €2,770
- Cash +€2,118
up €2,118 (+12.0%), from €17,580 to €19,698
mainly Depreciation (+€6,942) and Net result for the year (+€6,673)
- Tangible fixed assets -€1,049
down €1,049 (-2.6%), from €40,405 to €39,356
of which Furniture and vehicles: -€2,598
- Reserves +€6,673
up €6,673 (+22.4%), from €29,853 to €36,526
- Debts after one year -€4,528
down €4,528 (-92.1%), from €4,915 to €388
- Other debts -€3,564
down €3,564 (-21.6%), from €16,525 to €12,961
- Tax, wage and social debts +€2,100
up €2,100, from €0 to €2,100
of which Taxes: +€2,100
- Accrued charges and deferred income +€1,716
up €1,716 (+129.3%), from €1,328 to €3,044
- Gross operating margin -€8,144
down €8,144 (-30.3%), from €26,923 to €18,779
- Taxes -€1,199
down €1,199 (-26.6%), from €4,512 to €3,313
- Depreciation +€1,012
up €1,012 (+17.1%), from €5,929 to €6,942
- Financial charges -€605
down €605 (-29.3%), from €2,064 to €1,459
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 | €61,372 | €64,617 | +€3,245 | +5.3% |
| Fixed assets | 21/28 | €40,405 | €39,356 | -€1,049 | -2.6% |
| Tangible fixed assets | 22/27 | €40,405 | €39,356 | -€1,049 | -2.6% |
| Furniture and vehicles | 24 | €10,548 | €7,950 | -€2,598 | -24.6% |
| Other tangible fixed assets | 26 | €29,857 | €31,406 | +€1,549 | +5.2% |
| Current assets | 29/58 | €20,967 | €25,261 | +€4,294 | +20.5% |
| Amounts receivable within one year | 40/41 | €3,151 | €2,792 | -€359 | -11.4% |
| Trade receivables | 40 | €1,663 | €105 | -€1,558 | -93.7% |
| Other amounts receivable | 41 | €1,488 | €2,687 | +€1,199 | +80.6% |
| Cash at bank and in hand | 54/58 | €17,580 | €19,698 | +€2,118 | +12.0% |
| Deferred charges and accrued income | 490/1 | €235 | €2,770 | +€2,535 | +1077.1% |
| Total equity and liabilities | 10/49 | €61,372 | €64,617 | +€3,245 | +5.3% |
| Equity | 10/15 | €31,853 | €38,526 | +€6,673 | +20.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €29,853 | €36,526 | +€6,673 | +22.4% |
| Distributable reserves | 133 | €29,853 | €36,526 | +€6,673 | +22.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €29,519 | €26,091 | -€3,428 | -11.6% |
| Amounts payable after more than one year | 17 | €4,915 | €388 | -€4,528 | -92.1% |
| Financial debts | 170/4 | €4,915 | €388 | -€4,528 | -92.1% |
| Amounts payable within one year | 42/48 | €23,276 | €22,659 | -€617 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €4,309 | €4,528 | +€219 | +5.1% |
| Trade debts | 44 | €2,443 | €3,071 | +€628 | +25.7% |
| Suppliers | 440/4 | €2,443 | €3,071 | +€628 | +25.7% |
| Taxes, remuneration and social security | 45 | €0 | €2,100 | +€2,100 | |
| Taxes | 450/3 | €0 | €2,100 | +€2,100 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €16,525 | €12,961 | -€3,564 | -21.6% |
| Accrued charges and deferred income | 492/3 | €1,328 | €3,044 | +€1,716 | +129.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,929 | €6,942 | +€1,012 | +17.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €26,923 | €18,779 | -€8,144 | -30.3% |
| Operating profit (loss) | 9901 | €20,607 | €11,437 | -€9,169 | -44.5% |
| Financial income | 75/76B | €5 | €7 | +€2 | +34.5% |
| Recurring financial income | 75 | €5 | €7 | +€2 | +34.5% |
| Financial charges | 65/66B | €2,064 | €1,459 | -€605 | -29.3% |
| Recurring financial charges | 65 | €2,064 | €1,459 | -€605 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | €18,548 | €9,986 | -€8,562 | -46.2% |
| Income taxes | 67/77 | €4,512 | €3,313 | -€1,199 | -26.6% |
| Profit (loss) for the period | 9904 | €14,036 | €6,673 | -€7,363 | -52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,036 | €6,673 | -€7,363 | -52.5% |
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 8 October 2026 via checked.be.