OUZ Consult: 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.
OUZ Consult
Largest movements
- Receivables within one year +€23,479
new in 2025: €23,479
of which Other amounts receivable: +€13,749
- Deferred charges and accrued income +€8,973
up €8,973 (+6385.7%), from €141 to €9,114
- Reserves +€83,000
up €83,000 (+100.0%), from €83,000 to €166,000
- Debts after one year -€45,112
down €45,112 (-18.9%), from €238,921 to €193,809
- Gross operating margin -€17,097
down €17,097 (-14.5%), from €118,303 to €101,206
- Financial income +€8,300
up €8,300 (+79.2%), from €10,477 to €18,777
- Taxes -€5,659
down €5,659 (-19.0%), from €29,820 to €24,160
- Financial charges -€2,259
down €2,259 (-15.7%), from €14,355 to €12,096
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 | €411,988 | €445,794 | +€33,806 | +8.2% |
| Fixed assets | 21/28 | €344,535 | €344,285 | -€250 | -0.1% |
| Tangible fixed assets | 22/27 | €284 | €34 | -€250 | -88.1% |
| Furniture and vehicles | 24 | €284 | €34 | -€250 | -88.1% |
| Financial fixed assets | 28 | €344,251 | €344,251 | = | 0.0% |
| Current assets | 29/58 | €67,453 | €101,509 | +€34,056 | +50.5% |
| Amounts receivable within one year | 40/41 | - | €23,479 | +€23,479 | |
| Trade receivables | 40 | - | €9,730 | +€9,730 | |
| Other amounts receivable | 41 | - | €13,749 | +€13,749 | |
| Cash at bank and in hand | 54/58 | €67,312 | €68,916 | +€1,604 | +2.4% |
| Deferred charges and accrued income | 490/1 | €141 | €9,114 | +€8,973 | +6385.7% |
| Total equity and liabilities | 10/49 | €411,988 | €445,794 | +€33,806 | +8.2% |
| Equity | 10/15 | €85,126 | €168,380 | +€83,254 | +97.8% |
| Contributions | 10/11 | €900 | €900 | = | 0.0% |
| Reserves | 13 | €83,000 | €166,000 | +€83,000 | +100.0% |
| Distributable reserves | 133 | €83,000 | €166,000 | +€83,000 | +100.0% |
| Profit (loss) carried forward | 14 | €1,226 | €1,480 | +€254 | +20.7% |
| Amounts payable | 17/49 | €326,862 | €277,414 | -€49,448 | -15.1% |
| Amounts payable after more than one year | 17 | €238,921 | €193,809 | -€45,112 | -18.9% |
| Financial debts | 170/4 | €238,921 | €193,809 | -€45,112 | -18.9% |
| Amounts payable within one year | 42/48 | €83,736 | €79,446 | -€4,291 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €42,553 | €44,901 | +€2,348 | +5.5% |
| Financial debts | 43 | €229 | - | -€229 | |
| Credit institutions | 430/8 | €229 | - | -€229 | |
| Trade debts | 44 | €1,071 | €724 | -€347 | -32.4% |
| Suppliers | 440/4 | €1,071 | €724 | -€347 | -32.4% |
| Taxes, remuneration and social security | 45 | €37,701 | €33,821 | -€3,881 | -10.3% |
| Taxes | 450/3 | €36,651 | €32,421 | -€4,231 | -11.5% |
| Remuneration and social security | 454/9 | €1,050 | €1,400 | +€350 | +33.3% |
| Other amounts payable | 47/48 | €2,182 | - | -€2,182 | |
| Accrued charges and deferred income | 492/3 | €4,205 | €4,159 | -€46 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €216 | €250 | +€34 | +15.7% |
| Other operating charges | 640/8 | €163 | €222 | +€59 | +36.4% |
| Gross operating margin | 9900 | €118,303 | €101,206 | -€17,097 | -14.5% |
| Operating profit (loss) | 9901 | €117,923 | €100,733 | -€17,190 | -14.6% |
| Financial income | 75/76B | €10,477 | €18,777 | +€8,300 | +79.2% |
| Recurring financial income | 75 | €10,477 | €18,777 | +€8,300 | +79.2% |
| Financial charges | 65/66B | €14,355 | €12,096 | -€2,259 | -15.7% |
| Recurring financial charges | 65 | €14,355 | €12,096 | -€2,259 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €114,045 | €107,415 | -€6,631 | -5.8% |
| Income taxes | 67/77 | €29,820 | €24,160 | -€5,659 | -19.0% |
| Profit (loss) for the period | 9904 | €84,226 | €83,254 | -€971 | -1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €84,226 | €83,254 | -€971 | -1.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.