Van Ouytsel & Co: 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.
Van Ouytsel & Co
Largest movements
- Tangible fixed assets -€17,299
down €17,299 (-14.4%), from €119,977 to €102,678
of which Land and buildings: -€12,946
- Receivables within one year +€15,979
up €15,979 (+20.9%), from €76,357 to €92,336
of which Other amounts receivable: +€15,979
- Trade debts +€13,654
up €13,654 (+98.5%), from €13,867 to €27,521
- Debts after one year -€10,561
down €10,561 (-16.8%), from €62,919 to €52,358
- Reserves +€4,443
up €4,443 (+3.9%), from €113,453 to €117,896
of which Distributable reserves: +€4,443
- Short-term financial debts -€2,930
down €2,930 (-100%), from €2,930 to €0
- Gross operating margin +€5,302
up €5,302 (+33.1%), from €16,020 to €21,321
- Financial income +€4,734
up €4,734 (+98.1%), from €4,824 to €9,558
- Taxes +€435
up €435 (+200%), from €217 to €652
- Depreciation -€384
down €384 (-1.8%), from €20,804 to €20,420
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 | €233,466 | €237,357 | +€3,891 | +1.7% |
| Fixed assets | 21/28 | €119,977 | €102,678 | -€17,299 | -14.4% |
| Tangible fixed assets | 22/27 | €119,977 | €102,678 | -€17,299 | -14.4% |
| Land and buildings | 22 | €95,890 | €82,944 | -€12,946 | -13.5% |
| Plant, machinery and equipment | 23 | €20,025 | €16,759 | -€3,266 | -16.3% |
| Furniture and vehicles | 24 | €4,063 | €2,976 | -€1,087 | -26.8% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €113,489 | €134,678 | +€21,189 | +18.7% |
| Stocks and contracts in progress | 3 | €29,125 | €31,103 | +€1,979 | +6.8% |
| Stocks | 30/36 | €29,125 | €31,103 | +€1,979 | +6.8% |
| Amounts receivable within one year | 40/41 | €76,357 | €92,336 | +€15,979 | +20.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €76,357 | €92,336 | +€15,979 | +20.9% |
| Cash at bank and in hand | 54/58 | €2,611 | €4,971 | +€2,360 | +90.4% |
| Deferred charges and accrued income | 490/1 | €5,396 | €6,268 | +€872 | +16.2% |
| Total equity and liabilities | 10/49 | €233,466 | €237,357 | +€3,891 | +1.7% |
| Equity | 10/15 | €132,045 | €136,488 | +€4,443 | +3.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €113,453 | €117,896 | +€4,443 | +3.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Other | 1319 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €111,594 | €116,037 | +€4,443 | +4.0% |
| Amounts payable | 17/49 | €101,421 | €100,869 | -€552 | -0.5% |
| Amounts payable after more than one year | 17 | €62,919 | €52,358 | -€10,561 | -16.8% |
| Financial debts | 170/4 | €62,919 | €52,358 | -€10,561 | -16.8% |
| Amounts payable within one year | 42/48 | €31,604 | €42,479 | +€10,875 | +34.4% |
| Current portion of amounts payable after more than one year | 42 | €12,202 | €12,445 | +€242 | +2.0% |
| Financial debts | 43 | €2,930 | €0 | -€2,930 | -100% |
| Credit institutions | 430/8 | €2,930 | €0 | -€2,930 | -100% |
| Trade debts | 44 | €13,867 | €27,521 | +€13,654 | +98.5% |
| Suppliers | 440/4 | €13,867 | €27,521 | +€13,654 | +98.5% |
| Taxes, remuneration and social security | 45 | €2,604 | €2,513 | -€90 | -3.5% |
| Taxes | 450/3 | €1,404 | €1,313 | -€90 | -6.4% |
| Remuneration and social security | 454/9 | €1,200 | €1,200 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €6,899 | €6,032 | -€867 | -12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,804 | €20,420 | -€384 | -1.8% |
| Other operating charges | 640/8 | €2,692 | €2,716 | +€24 | +0.9% |
| Gross operating margin | 9900 | €16,020 | €21,321 | +€5,302 | +33.1% |
| Operating profit (loss) | 9901 | -€7,477 | -€1,815 | +€5,662 | +75.7% |
| Financial income | 75/76B | €4,824 | €9,558 | +€4,734 | +98.1% |
| Recurring financial income | 75 | €4,824 | €9,558 | +€4,734 | +98.1% |
| Financial charges | 65/66B | €2,500 | €2,648 | +€148 | +5.9% |
| Recurring financial charges | 65 | €2,500 | €2,648 | +€148 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,153 | €5,095 | +€10,248 | |
| Income taxes | 67/77 | €217 | €652 | +€435 | +200% |
| Profit (loss) for the period | 9904 | -€5,371 | €4,443 | +€9,814 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,371 | €4,443 | +€9,814 |
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 25 October 2026 via checked.be.