JM OCCAS: 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.
JM OCCAS
Largest movements
- Stocks and contracts +€9,301
up €9,301 (+28.5%), from €32,600 to €41,901
- Deferred charges and accrued income +€2,449
new in 2025: €2,449
- Tangible fixed assets +€2,259
up €2,259 (+46.9%), from €4,816 to €7,075
of which Plant, machinery and equipment: +€2,587
- Receivables within one year -€2,038
down €2,038 (-13.2%), from €15,462 to €13,424
of which Trade receivables: -€2,108
- Profit (loss) carried forward -€27,935
down €27,935 (-1,407%), from -€1,985 to -€29,920
- Other debts +€17,106
up €17,106 (+54.0%), from €31,661 to €48,767
- Trade debts +€13,512
up €13,512 (+91.4%), from €14,780 to €28,292
- Tax, wage and social debts +€7,253
up €7,253 (+71.1%), from €10,202 to €17,455
of which Remuneration and social security: +€6,101
- Accrued charges and deferred income +€2,000
new in 2025: €2,000
- Staff costs +€62,832
up €62,832 (+657%), from €9,560 to €72,392
- Gross operating margin +€36,537
up €36,537 (+324%), from €11,263 to €47,800
- Other operating charges -€1,977
down €1,977 (-61.1%), from €3,235 to €1,258
- Depreciation +€1,301
up €1,301 (+296%), from €440 to €1,741
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 | €57,658 | €69,594 | +€11,936 | +20.7% |
| Fixed assets | 21/28 | €6,816 | €9,075 | +€2,259 | +33.1% |
| Tangible fixed assets | 22/27 | €4,816 | €7,075 | +€2,259 | +46.9% |
| Plant, machinery and equipment | 23 | €3,893 | €6,480 | +€2,587 | +66.5% |
| Furniture and vehicles | 24 | €923 | €595 | -€328 | -35.5% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €50,842 | €60,519 | +€9,677 | +19.0% |
| Stocks and contracts in progress | 3 | €32,600 | €41,901 | +€9,301 | +28.5% |
| Stocks | 30/36 | €32,600 | €41,901 | +€9,301 | +28.5% |
| Amounts receivable within one year | 40/41 | €15,462 | €13,424 | -€2,038 | -13.2% |
| Trade receivables | 40 | €9,681 | €7,573 | -€2,108 | -21.8% |
| Other amounts receivable | 41 | €5,781 | €5,851 | +€70 | +1.2% |
| Cash at bank and in hand | 54/58 | €2,780 | €2,745 | -€35 | -1.3% |
| Deferred charges and accrued income | 490/1 | - | €2,449 | +€2,449 | |
| Total equity and liabilities | 10/49 | €57,658 | €69,594 | +€11,936 | +20.7% |
| Equity | 10/15 | €1,015 | -€26,920 | -€27,935 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,985 | -€29,920 | -€27,935 | -1,407% |
| Amounts payable | 17/49 | €56,643 | €96,514 | +€39,871 | +70.4% |
| Amounts payable within one year | 42/48 | €56,643 | €94,514 | +€37,871 | +66.9% |
| Trade debts | 44 | €14,780 | €28,292 | +€13,512 | +91.4% |
| Suppliers | 440/4 | €14,780 | €28,292 | +€13,512 | +91.4% |
| Taxes, remuneration and social security | 45 | €10,202 | €17,455 | +€7,253 | +71.1% |
| Taxes | 450/3 | €6,896 | €8,048 | +€1,152 | +16.7% |
| Remuneration and social security | 454/9 | €3,306 | €9,407 | +€6,101 | +185% |
| Other amounts payable | 47/48 | €31,661 | €48,767 | +€17,106 | +54.0% |
| Accrued charges and deferred income | 492/3 | - | €2,000 | +€2,000 | |
| Remuneration, social security and pensions | 62 | €9,560 | €72,392 | +€62,832 | +657% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €440 | €1,741 | +€1,301 | +296% |
| Other operating charges | 640/8 | €3,235 | €1,258 | -€1,977 | -61.1% |
| Non-recurring operating charges | 66A | €12 | - | -€12 | |
| Gross operating margin | 9900 | €11,263 | €47,800 | +€36,537 | +324% |
| Operating profit (loss) | 9901 | -€1,984 | -€27,591 | -€25,607 | -1,291% |
| Financial charges | 65/66B | €1 | €344 | +€343 | +34,300% |
| Recurring financial charges | 65 | €1 | €344 | +€343 | +34,300% |
| Profit (loss) for the period before taxes | 9903 | -€1,985 | -€27,935 | -€25,950 | -1,307% |
| Profit (loss) for the period | 9904 | -€1,985 | -€27,935 | -€25,950 | -1,307% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,985 | -€27,935 | -€25,950 | -1,307% |
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.