Ouyart: 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.
Ouyart
Largest movements
- Cash +€12,991
up €12,991 (+18.6%), from €69,710 to €82,701
mainly Net result for the year (+€30,000) and Depreciation (+€9,034)
- Receivables within one year +€6,498
up €6,498 (+295%), from €2,203 to €8,701
of which Trade receivables: +€5,800
- Tangible fixed assets +€3,966
up €3,966 (+41.2%), from €9,637 to €13,604
- Profit (loss) carried forward +€30,000
up €30,000 (+69.2%), from €43,322 to €73,321
- Other debts -€4,193
down €4,193 (-22.6%), from €18,544 to €14,351
- Tax, wage and social debts -€3,141
down €3,141 (-18.9%), from €16,661 to €13,520
of which Taxes: -€3,158
- Gross operating margin -€12,199
down €12,199 (-20.2%), from €60,534 to €48,335
- Depreciation +€4,321
up €4,321 (+91.7%), from €4,713 to €9,034
- Taxes -€3,158
down €3,158 (-27.1%), from €11,645 to €8,486
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 | €81,551 | €105,006 | +€23,455 | +28.8% |
| Fixed assets | 21/28 | €9,637 | €13,604 | +€3,966 | +41.2% |
| Tangible fixed assets | 22/27 | €9,637 | €13,604 | +€3,966 | +41.2% |
| Furniture and vehicles | 24 | €9,637 | €13,604 | +€3,966 | +41.2% |
| Current assets | 29/58 | €71,913 | €91,402 | +€19,489 | +27.1% |
| Amounts receivable within one year | 40/41 | €2,203 | €8,701 | +€6,498 | +295% |
| Trade receivables | 40 | €1,350 | €7,150 | +€5,800 | +430% |
| Other amounts receivable | 41 | €853 | €1,552 | +€698 | +81.8% |
| Cash at bank and in hand | 54/58 | €69,710 | €82,701 | +€12,991 | +18.6% |
| Total equity and liabilities | 10/49 | €81,551 | €105,006 | +€23,455 | +28.8% |
| Equity | 10/15 | €46,322 | €76,321 | +€30,000 | +64.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,322 | €73,321 | +€30,000 | +69.2% |
| Amounts payable | 17/49 | €35,229 | €28,684 | -€6,545 | -18.6% |
| Amounts payable within one year | 42/48 | €35,229 | €28,684 | -€6,545 | -18.6% |
| Trade debts | 44 | €24 | €814 | +€790 | +3,253% |
| Suppliers | 440/4 | €24 | €814 | +€790 | +3,253% |
| Taxes, remuneration and social security | 45 | €16,661 | €13,520 | -€3,141 | -18.9% |
| Taxes | 450/3 | €11,645 | €8,486 | -€3,158 | -27.1% |
| Remuneration and social security | 454/9 | €5,016 | €5,033 | +€17 | +0.3% |
| Other amounts payable | 47/48 | €18,544 | €14,351 | -€4,193 | -22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,713 | €9,034 | +€4,321 | +91.7% |
| Other operating charges | 640/8 | €816 | €774 | -€41 | -5.1% |
| Gross operating margin | 9900 | €60,534 | €48,335 | -€12,199 | -20.2% |
| Operating profit (loss) | 9901 | €55,005 | €38,527 | -€16,478 | -30.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €39 | €40 | +€1 | +2.7% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €54,966 | €38,486 | -€16,480 | -30.0% |
| Income taxes | 67/77 | €11,645 | €8,486 | -€3,158 | -27.1% |
| Profit (loss) for the period | 9904 | €43,322 | €30,000 | -€13,322 | -30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €43,322 | €30,000 | -€13,322 | -30.8% |
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 24 October 2026 via checked.be.