OUAIB: 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.
OUAIB
Largest movements
- Cash +€3,888
up €3,888 (+54.4%), from €7,151 to €11,039
mainly Net result for the year (+€4,400) and Tax, wage and social debts (+€2,766)
- Tangible fixed assets +€3,269
up €3,269 (+215.7%), from €1,516 to €4,784
- Reserves +€4,300
new in 2025: €4,300
- Tax, wage and social debts +€2,766
up €2,766 (+437.7%), from €632 to €3,398
- Gross operating margin +€6,744
up €6,744 (+442.1%), from €1,525 to €8,269
- Taxes +€2,169
up €2,169 (+1721.4%), from €126 to €2,295
- Depreciation +€708
up €708 (+132.4%), from €535 to €1,242
- Financial charges -€123
down €123 (-87.0%), from €142 to €18
- Financial income +€85
up €85 (+13312.5%), from €1 to €86
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 | €8,740 | €15,888 | +€7,148 | +81.8% |
| Fixed assets | 21/28 | €1,516 | €4,784 | +€3,269 | +215.7% |
| Tangible fixed assets | 22/27 | €1,516 | €4,784 | +€3,269 | +215.7% |
| Furniture and vehicles | 24 | €1,516 | €4,784 | +€3,269 | +215.7% |
| Current assets | 29/58 | €7,225 | €11,104 | +€3,879 | +53.7% |
| Amounts receivable within one year | 40/41 | €73 | €65 | -€9 | -11.7% |
| Trade receivables | 40 | - | €65 | +€65 | |
| Other amounts receivable | 41 | €73 | - | -€73 | |
| Cash at bank and in hand | 54/58 | €7,151 | €11,039 | +€3,888 | +54.4% |
| Total equity and liabilities | 10/49 | €8,740 | €15,888 | +€7,148 | +81.8% |
| Equity | 10/15 | €8,031 | €12,431 | +€4,400 | +54.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | - | €4,300 | +€4,300 | |
| Non-distributable reserves | 130/1 | - | €4,300 | +€4,300 | |
| Reserves not available under the articles | 1311 | - | €4,300 | +€4,300 | |
| Profit (loss) carried forward | 14 | €2,031 | €2,131 | +€100 | +4.9% |
| Amounts payable | 17/49 | €710 | €3,457 | +€2,748 | +387.2% |
| Amounts payable within one year | 42/48 | €710 | €3,457 | +€2,748 | +387.2% |
| Trade debts | 44 | €78 | €59 | -€18 | -23.6% |
| Suppliers | 440/4 | €78 | €59 | -€18 | -23.6% |
| Taxes, remuneration and social security | 45 | €632 | €3,398 | +€2,766 | +437.7% |
| Taxes | 450/3 | €632 | €3,398 | +€2,766 | +437.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €535 | €1,242 | +€708 | +132.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €1,525 | €8,269 | +€6,744 | +442.1% |
| Operating profit (loss) | 9901 | €604 | €6,628 | +€6,024 | +998.1% |
| Financial income | 75/76B | €1 | €86 | +€85 | +13312.5% |
| Recurring financial income | 75 | €1 | €86 | +€85 | +13312.5% |
| Financial charges | 65/66B | €142 | €18 | -€123 | -87.0% |
| Recurring financial charges | 65 | €142 | €18 | -€123 | -87.0% |
| Profit (loss) for the period before taxes | 9903 | €462 | €6,695 | +€6,233 | +1348.0% |
| Income taxes | 67/77 | €126 | €2,295 | +€2,169 | +1721.4% |
| Profit (loss) for the period | 9904 | €336 | €4,400 | +€4,064 | +1208.2% |
| Profit (loss) for the period to be appropriated | 9905 | €336 | €4,400 | +€4,064 | +1208.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.