L'OCRIER: 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.
L'OCRIER
Largest movements
- Receivables within one year +€130,277
up €130,277 (+139%), from €93,667 to €223,944
of which Trade receivables: +€126,653
- Tangible fixed assets -€20,480
down €20,480 (-36.5%), from €56,152 to €35,672
of which Furniture and vehicles: -€19,991
- Stocks and contracts +€10,330
up €10,330 (+94.2%), from €10,962 to €21,292
- Trade debts +€94,737
up €94,737 (+132%), from €72,011 to €166,748
- Short-term financial debts +€24,409
up €24,409 (+206%), from €11,873 to €36,281
- Tax, wage and social debts +€17,309
up €17,309 (+87.2%), from €19,839 to €37,148
- Debts after one year -€16,091
down €16,091 (-64.9%), from €24,803 to €8,712
- Other debts +€4,831
up €4,831 (+38.4%), from €12,580 to €17,411
- Gross operating margin +€32,816
up €32,816 (+317%), from €10,350 to €43,166
- Depreciation +€8,207
up €8,207 (+71.2%), from €11,519 to €19,726
- Other operating charges +€6,855
up €6,855 (+92.8%), from €7,389 to €14,244
- Write-downs -€6,818
down €6,818, from €3,409 to -€3,409
- Taxes +€5,798
up €5,798 (+272%), from €2,135 to €7,934
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 | €164,551 | €285,546 | +€120,996 | +73.5% |
| Fixed assets | 21/28 | €57,671 | €37,190 | -€20,480 | -35.5% |
| Tangible fixed assets | 22/27 | €56,152 | €35,672 | -€20,480 | -36.5% |
| Furniture and vehicles | 24 | €55,194 | €35,202 | -€19,991 | -36.2% |
| Other tangible fixed assets | 26 | €959 | €469 | -€489 | -51.0% |
| Financial fixed assets | 28 | €1,518 | €1,518 | = | 0.0% |
| Current assets | 29/58 | €106,880 | €248,356 | +€141,476 | +132% |
| Stocks and contracts in progress | 3 | €10,962 | €21,292 | +€10,330 | +94.2% |
| Stocks | 30/36 | €10,962 | €21,292 | +€10,330 | +94.2% |
| Amounts receivable within one year | 40/41 | €93,667 | €223,944 | +€130,277 | +139% |
| Trade receivables | 40 | €87,308 | €213,960 | +€126,653 | +145% |
| Other amounts receivable | 41 | €6,360 | €9,984 | +€3,624 | +57.0% |
| Cash at bank and in hand | 54/58 | €13 | €13 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €2,238 | €3,107 | +€870 | +38.9% |
| Total equity and liabilities | 10/49 | €164,551 | €285,546 | +€120,996 | +73.5% |
| Equity | 10/15 | €5,155 | €541 | -€4,614 | -89.5% |
| Contributions | 10/11 | €24,200 | €24,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,045 | -€23,659 | -€4,614 | -24.2% |
| Amounts payable | 17/49 | €159,395 | €285,005 | +€125,610 | +78.8% |
| Amounts payable after more than one year | 17 | €24,803 | €8,712 | -€16,091 | -64.9% |
| Financial debts | 170/4 | €24,803 | €8,712 | -€16,091 | -64.9% |
| Amounts payable within one year | 42/48 | €133,329 | €275,346 | +€142,017 | +107% |
| Current portion of amounts payable after more than one year | 42 | €17,027 | €17,758 | +€731 | +4.3% |
| Financial debts | 43 | €11,873 | €36,281 | +€24,409 | +206% |
| Credit institutions | 430/8 | €11,873 | €36,281 | +€24,409 | +206% |
| Trade debts | 44 | €72,011 | €166,748 | +€94,737 | +132% |
| Suppliers | 440/4 | €72,011 | €166,748 | +€94,737 | +132% |
| Taxes, remuneration and social security | 45 | €19,839 | €37,148 | +€17,309 | +87.2% |
| Taxes | 450/3 | €19,839 | €37,148 | +€17,309 | +87.2% |
| Other amounts payable | 47/48 | €12,580 | €17,411 | +€4,831 | +38.4% |
| Accrued charges and deferred income | 492/3 | €1,263 | €947 | -€316 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,519 | €19,726 | +€8,207 | +71.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,409 | -€3,409 | -€6,818 | |
| Other operating charges | 640/8 | €7,389 | €14,244 | +€6,855 | +92.8% |
| Non-recurring operating charges | 66A | - | €610 | +€610 | |
| Gross operating margin | 9900 | €10,350 | €43,166 | +€32,816 | +317% |
| Operating profit (loss) | 9901 | -€11,967 | €11,996 | +€23,963 | |
| Financial income | 75/76B | €560 | €187 | -€373 | -66.6% |
| Recurring financial income | 75 | €560 | €187 | -€373 | -66.6% |
| Financial charges | 65/66B | €3,741 | €8,864 | +€5,123 | +137% |
| Recurring financial charges | 65 | €3,741 | €8,864 | +€5,123 | +137% |
| Profit (loss) for the period before taxes | 9903 | -€15,148 | €3,319 | +€18,467 | |
| Income taxes | 67/77 | €2,135 | €7,934 | +€5,798 | +272% |
| Profit (loss) for the period | 9904 | -€17,283 | -€4,614 | +€12,669 | +73.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,283 | -€4,614 | +€12,669 | +73.3% |
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 15 October 2026 via checked.be.