RE-VIVE OUDENAARDE DEVELOPMENT: 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.
RE-VIVE OUDENAARDE DEVELOPMENT
Largest movements
- Stocks and contracts -€8.1m
down €8.1m (-59.2%), from €13.7m to €5.6m
of which Stocks: -€8.4m
- Receivables within one year -€376,471
down €376,471 (-95.5%), from €394,374 to €17,903
of which Trade receivables: -€365,644
- Deferred charges and accrued income -€375,369
down €375,369 (-71.0%), from €528,875 to €153,506
- Cash -€169,647
down €169,647 (-23.4%), from €723,965 to €554,318
mainly Short-term financial debts (-€6.1m) and Trade debts (-€3.0m)
- Short-term financial debts -€6.1m
down €6.1m (-99.1%), from €6.2m to €58,620
- Trade debts -€3.0m
down €3.0m (-91.0%), from €3.3m to €296,603
- Profit (loss) carried forward -€858,681
down €858,681, from €234,725 to -€623,956
- Accrued charges and deferred income +€742,533
up €742,533 (+45.4%), from €1.6m to €2.4m
- Debts after one year +€229,503
up €229,503 (+5.9%), from €3.9m to €4.1m
- Other operating charges +€739,625
up €739,625 (+7,485%), from €9,881 to €749,507
- Gross operating margin +€601,441
up €601,441, from -€453,331 to €148,110
- Financial charges +€233,638
up €233,638 (+335%), from €69,814 to €303,452
- Write-downs -€92,333
down €92,333, from €46,166 to -€46,166
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 | €15,391,841 | €6,330,859 | -€9.1m | -58.9% |
| Current assets | 29/58 | €15,391,841 | €6,330,859 | -€9.1m | -58.9% |
| Stocks and contracts in progress | 3 | €13,744,627 | €5,605,132 | -€8.1m | -59.2% |
| Stocks | 30/36 | €12,372,038 | €4,005,926 | -€8.4m | -67.6% |
| Contracts in progress | 37 | €1,372,589 | €1,599,206 | +€226,617 | +16.5% |
| Amounts receivable within one year | 40/41 | €394,374 | €17,903 | -€376,471 | -95.5% |
| Trade receivables | 40 | €367,545 | €1,901 | -€365,644 | -99.5% |
| Other amounts receivable | 41 | €26,829 | €16,001 | -€10,827 | -40.4% |
| Cash at bank and in hand | 54/58 | €723,965 | €554,318 | -€169,647 | -23.4% |
| Deferred charges and accrued income | 490/1 | €528,875 | €153,506 | -€375,369 | -71.0% |
| Total equity and liabilities | 10/49 | €15,391,841 | €6,330,859 | -€9.1m | -58.9% |
| Equity | 10/15 | €240,925 | -€617,756 | -€858,681 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €234,725 | -€623,956 | -€858,681 | |
| Amounts payable | 17/49 | €15,150,916 | €6,948,614 | -€8.2m | -54.1% |
| Amounts payable after more than one year | 17 | €3,867,287 | €4,096,790 | +€229,503 | +5.9% |
| Financial debts | 170/4 | €3,867,287 | €4,096,790 | +€229,503 | +5.9% |
| Amounts payable within one year | 42/48 | €9,647,791 | €473,453 | -€9.2m | -95.1% |
| Financial debts | 43 | €6,206,852 | €58,620 | -€6.1m | -99.1% |
| Credit institutions | 430/8 | €6,206,852 | €58,620 | -€6.1m | -99.1% |
| Trade debts | 44 | €3,288,177 | €296,603 | -€3.0m | -91.0% |
| Suppliers | 440/4 | €3,288,177 | €296,603 | -€3.0m | -91.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €152,762 | €118,230 | -€34,532 | -22.6% |
| Taxes | 450/3 | €152,762 | €118,230 | -€34,532 | -22.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,635,838 | €2,378,371 | +€742,533 | +45.4% |
| Non-recurring operating income | 76A | €65,932 | €165,747 | +€99,815 | +151% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €46,166 | -€46,166 | -€92,333 | |
| Other operating charges | 640/8 | €9,881 | €749,507 | +€739,625 | +7,485% |
| Gross operating margin | 9900 | -€453,331 | €148,110 | +€601,441 | |
| Operating profit (loss) | 9901 | -€509,379 | -€555,230 | -€45,851 | -9.0% |
| Financial income | 75/76B | €0 | €1 | +€0 | +85.1% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +85.1% |
| Financial charges | 65/66B | €69,814 | €303,452 | +€233,638 | +335% |
| Recurring financial charges | 65 | €69,814 | €303,452 | +€233,638 | +335% |
| Profit (loss) for the period before taxes | 9903 | -€579,192 | -€858,681 | -€279,488 | -48.3% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€579,192 | -€858,681 | -€279,488 | -48.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€579,192 | -€858,681 | -€279,488 | -48.3% |
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 16 October 2026 via checked.be.