CABINET OCEH: what changed
CABINET OCEH
Largest movements
- Tangible fixed assets -€9,672
down €9,672 (-34.2%), from €28,317 to €18,645
of which Furniture and vehicles: -€10,041
- Receivables within one year +€7,456
up €7,456 (+33.5%), from €22,278 to €29,734
of which Other amounts receivable: +€9,783
- Intangible fixed assets -€7,000
down €7,000 (-36.4%), from €19,250 to €12,250
- Cash +€3,203
up €3,203 (+11.1%), from €28,974 to €32,177
mainly Depreciation (+€19,105) and Net result for the year (+€2,782)
- Debts after one year -€7,431
down €7,431 (-71.6%), from €10,375 to €2,944
- Profit (loss) carried forward +€2,782
up €2,782 (+6.0%), from €45,994 to €48,776
- Gross operating margin +€2,812
up €2,812 (+13.1%), from €21,464 to €24,276
- Taxes +€572
up €572 (+69.8%), from €819 to €1,391
- Financial income +€400
up €400 (+69.5%), from €575 to €975
- Depreciation +€318
up €318 (+1.7%), from €18,787 to €19,105
- Financial charges -€312
down €312 (-20.8%), from €1,498 to €1,186
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,936 | €93,443 | -€5,493 | -5.6% |
| Fixed assets | 21/28 | €47,567 | €30,895 | -€16,672 | -35.0% |
| Intangible fixed assets | 21 | €19,250 | €12,250 | -€7,000 | -36.4% |
| Tangible fixed assets | 22/27 | €28,317 | €18,645 | -€9,672 | -34.2% |
| Plant, machinery and equipment | 23 | €3,366 | €3,736 | +€370 | +11.0% |
| Furniture and vehicles | 24 | €24,951 | €14,909 | -€10,041 | -40.2% |
| Current assets | 29/58 | €51,370 | €62,548 | +€11,179 | +21.8% |
| Amounts receivable within one year | 40/41 | €22,278 | €29,734 | +€7,456 | +33.5% |
| Trade receivables | 40 | €3,808 | €1,480 | -€2,327 | -61.1% |
| Other amounts receivable | 41 | €18,471 | €28,254 | +€9,783 | +53.0% |
| Cash at bank and in hand | 54/58 | €28,974 | €32,177 | +€3,203 | +11.1% |
| Deferred charges and accrued income | 490/1 | €117 | €638 | +€520 | +444% |
| Total equity and liabilities | 10/49 | €98,936 | €93,443 | -€5,493 | -5.6% |
| Equity | 10/15 | €80,286 | €83,068 | +€2,782 | +3.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €28,092 | €28,092 | = | 0.0% |
| Non-distributable reserves | 130/1 | €92 | €92 | = | 0.0% |
| Reserves not available under the articles | 1311 | €92 | €92 | = | 0.0% |
| Distributable reserves | 133 | €28,000 | €28,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,994 | €48,776 | +€2,782 | +6.0% |
| Amounts payable | 17/49 | €18,650 | €10,375 | -€8,275 | -44.4% |
| Amounts payable after more than one year | 17 | €10,375 | €2,944 | -€7,431 | -71.6% |
| Financial debts | 170/4 | €10,375 | €2,944 | -€7,431 | -71.6% |
| Amounts payable within one year | 42/48 | €8,275 | €7,431 | -€844 | -10.2% |
| Current portion of amounts payable after more than one year | 42 | €7,937 | €7,431 | -€506 | -6.4% |
| Trade debts | 44 | €338 | €0 | -€338 | -100% |
| Suppliers | 440/4 | €338 | €0 | -€338 | -100% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,787 | €19,105 | +€318 | +1.7% |
| Other operating charges | 640/8 | €761 | €787 | +€26 | +3.4% |
| Gross operating margin | 9900 | €21,464 | €24,276 | +€2,812 | +13.1% |
| Operating profit (loss) | 9901 | €1,916 | €4,384 | +€2,469 | +129% |
| Financial income | 75/76B | €575 | €975 | +€400 | +69.5% |
| Recurring financial income | 75 | €575 | €975 | +€400 | +69.5% |
| Financial charges | 65/66B | €1,498 | €1,186 | -€312 | -20.8% |
| Recurring financial charges | 65 | €1,498 | €1,186 | -€312 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €993 | €4,173 | +€3,180 | +320% |
| Income taxes | 67/77 | €819 | €1,391 | +€572 | +69.8% |
| Profit (loss) for the period | 9904 | €174 | €2,782 | +€2,608 | +1,497% |
| Profit (loss) for the period to be appropriated | 9905 | €174 | €2,782 | +€2,608 | +1,497% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.