OUZERIE 27: 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.
OUZERIE 27
Largest movements
- Cash -€25,355
down €25,355 (-32.7%), from €77,475 to €52,120
mainly Debts after one year (-€33,000) and Net result for the year (-€28,987)
- Tangible fixed assets -€24,080
down €24,080 (-21.9%), from €110,188 to €86,108
of which Other tangible fixed assets: -€16,984
- Intangible fixed assets -€10,000
down €10,000 (-17.9%), from €55,929 to €45,929
- Receivables within one year -€9,754
down €9,754 (-99.3%), from €9,819 to €65
of which Trade receivables: -€9,065
- Deferred charges and accrued income +€6,208
up €6,208 (+909%), from €683 to €6,891
- Debts after one year -€33,000
down €33,000 (-66.7%), from €49,500 to €16,500
- Profit (loss) carried forward -€28,987
down €28,987 (-82.9%), from -€34,973 to -€63,959
- Other debts -€9,495
down €9,495 (-10.2%), from €92,800 to €83,305
- Tax, wage and social debts +€6,754
up €6,754 (+7.5%), from €89,708 to €96,463
of which Remuneration and social security: +€6,592
- Gross operating margin -€49,227
down €49,227 (-14.8%), from €332,091 to €282,864
- Staff costs -€10,966
down €10,966 (-4.2%), from €263,221 to €252,255
- Financial charges -€3,691
down €3,691 (-33.4%), from €11,045 to €7,354
- Other operating charges +€3,650
up €3,650 (+25.2%), from €14,511 to €18,161
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 | €255,592 | €192,611 | -€62,981 | -24.6% |
| Fixed assets | 21/28 | €167,615 | €133,535 | -€34,080 | -20.3% |
| Intangible fixed assets | 21 | €55,929 | €45,929 | -€10,000 | -17.9% |
| Tangible fixed assets | 22/27 | €110,188 | €86,108 | -€24,080 | -21.9% |
| Plant, machinery and equipment | 23 | €8,207 | €6,159 | -€2,048 | -25.0% |
| Furniture and vehicles | 24 | €5,223 | €175 | -€5,048 | -96.7% |
| Other tangible fixed assets | 26 | €96,758 | €79,774 | -€16,984 | -17.6% |
| Financial fixed assets | 28 | €1,497 | €1,497 | = | 0.0% |
| Current assets | 29/58 | €87,977 | €59,076 | -€28,901 | -32.9% |
| Amounts receivable within one year | 40/41 | €9,819 | €65 | -€9,754 | -99.3% |
| Trade receivables | 40 | €9,065 | €0 | -€9,065 | -100% |
| Other amounts receivable | 41 | €754 | €65 | -€689 | -91.4% |
| Cash at bank and in hand | 54/58 | €77,475 | €52,120 | -€25,355 | -32.7% |
| Deferred charges and accrued income | 490/1 | €683 | €6,891 | +€6,208 | +909% |
| Total equity and liabilities | 10/49 | €255,592 | €192,611 | -€62,981 | -24.6% |
| Equity | 10/15 | -€31,973 | -€60,959 | -€28,987 | -90.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,973 | -€63,959 | -€28,987 | -82.9% |
| Amounts payable | 17/49 | €287,565 | €253,570 | -€33,994 | -11.8% |
| Amounts payable after more than one year | 17 | €49,500 | €16,500 | -€33,000 | -66.7% |
| Financial debts | 170/4 | €49,500 | €16,500 | -€33,000 | -66.7% |
| Amounts payable within one year | 42/48 | €228,765 | €225,939 | -€2,826 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €33,000 | €33,000 | = | 0.0% |
| Trade debts | 44 | €11,257 | €13,172 | +€1,915 | +17.0% |
| Suppliers | 440/4 | €11,257 | €13,172 | +€1,915 | +17.0% |
| Advances received on contracts in progress | 46 | €2,000 | €0 | -€2,000 | -100% |
| Taxes, remuneration and social security | 45 | €89,708 | €96,463 | +€6,754 | +7.5% |
| Taxes | 450/3 | €23,964 | €24,127 | +€162 | +0.7% |
| Remuneration and social security | 454/9 | €65,744 | €72,336 | +€6,592 | +10.0% |
| Other amounts payable | 47/48 | €92,800 | €83,305 | -€9,495 | -10.2% |
| Accrued charges and deferred income | 492/3 | €9,300 | €11,131 | +€1,831 | +19.7% |
| Remuneration, social security and pensions | 62 | €263,221 | €252,255 | -€10,966 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,546 | €34,080 | -€1,466 | -4.1% |
| Other operating charges | 640/8 | €14,511 | €18,161 | +€3,650 | +25.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €332,091 | €282,864 | -€49,227 | -14.8% |
| Operating profit (loss) | 9901 | €18,813 | -€21,633 | -€40,445 | |
| Financial income | 75/76B | €30 | €0 | -€29 | -99.6% |
| Recurring financial income | 75 | €30 | €0 | -€29 | -99.6% |
| Financial charges | 65/66B | €11,045 | €7,354 | -€3,691 | -33.4% |
| Recurring financial charges | 65 | €11,045 | €7,354 | -€3,691 | -33.4% |
| Profit (loss) for the period before taxes | 9903 | €7,797 | -€28,987 | -€36,784 | |
| Profit (loss) for the period | 9904 | €7,797 | -€28,987 | -€36,784 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,797 | -€28,987 | -€36,784 |
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 31 October 2026 via checked.be.