O.C.A.: 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.
O.C.A.
Largest movements
- Receivables within one year +€34,628
up €34,628 (+126.5%), from €27,371 to €61,999
of which Trade receivables: +€32,715
- Cash +€4,432
up €4,432 (+173.2%), from €2,559 to €6,991
mainly Net result for the year (+€36,346) and Trade debts (+€12,373)
- Profit (loss) carried forward +€36,346
up €36,346 (+99.9%), from €36,369 to €72,715
- Debts after one year -€13,796
down €13,796 (-20.1%), from €68,750 to €54,954
- Trade debts +€12,373
up €12,373 (+1157.0%), from €1,069 to €13,442
- Tax, wage and social debts +€6,169
up €6,169 (+12.7%), from €48,548 to €54,717
- Gross operating margin -€52,282
down €52,282 (-48.0%), from €109,027 to €56,744
- Taxes -€18,147
down €18,147 (-54.5%), from €33,314 to €15,167
- Financial charges +€3,077
up €3,077 (+112.0%), from €2,747 to €5,824
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 | €232,022 | €273,695 | +€41,673 | +18.0% |
| Fixed assets | 21/28 | €202,092 | €204,705 | +€2,613 | +1.3% |
| Tangible fixed assets | 22/27 | €472 | €3,085 | +€2,613 | +554.1% |
| Furniture and vehicles | 24 | €472 | €3,085 | +€2,613 | +554.1% |
| Financial fixed assets | 28 | €201,620 | €201,620 | = | 0.0% |
| Current assets | 29/58 | €29,930 | €68,990 | +€39,060 | +130.5% |
| Amounts receivable within one year | 40/41 | €27,371 | €61,999 | +€34,628 | +126.5% |
| Trade receivables | 40 | €2,368 | €35,083 | +€32,715 | +1381.8% |
| Other amounts receivable | 41 | €25,004 | €26,916 | +€1,913 | +7.6% |
| Cash at bank and in hand | 54/58 | €2,559 | €6,991 | +€4,432 | +173.2% |
| Total equity and liabilities | 10/49 | €232,022 | €273,695 | +€41,673 | +18.0% |
| Equity | 10/15 | €99,369 | €135,715 | +€36,346 | +36.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €58,000 | €58,000 | = | 0.0% |
| Distributable reserves | 133 | €58,000 | €58,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,369 | €72,715 | +€36,346 | +99.9% |
| Amounts payable | 17/49 | €132,653 | €137,980 | +€5,328 | +4.0% |
| Amounts payable after more than one year | 17 | €68,750 | €54,954 | -€13,796 | -20.1% |
| Financial debts | 170/4 | €68,750 | €54,954 | -€13,796 | -20.1% |
| Amounts payable within one year | 42/48 | €63,903 | €83,026 | +€19,123 | +29.9% |
| Current portion of amounts payable after more than one year | 42 | €14,286 | €14,867 | +€581 | +4.1% |
| Trade debts | 44 | €1,069 | €13,442 | +€12,373 | +1157.0% |
| Suppliers | 440/4 | €1,069 | €13,442 | +€12,373 | +1157.0% |
| Taxes, remuneration and social security | 45 | €48,548 | €54,717 | +€6,169 | +12.7% |
| Taxes | 450/3 | €48,548 | €54,717 | +€6,169 | +12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €734 | €365 | -€370 | -50.3% |
| Other operating charges | 640/8 | €244 | €450 | +€206 | +84.5% |
| Gross operating margin | 9900 | €109,027 | €56,744 | -€52,282 | -48.0% |
| Operating profit (loss) | 9901 | €108,049 | €55,930 | -€52,118 | -48.2% |
| Financial income | 75/76B | €2,125 | €1,407 | -€718 | -33.8% |
| Recurring financial income | 75 | €2,125 | €1,407 | -€718 | -33.8% |
| Financial charges | 65/66B | €2,747 | €5,824 | +€3,077 | +112.0% |
| Recurring financial charges | 65 | €2,747 | €5,824 | +€3,077 | +112.0% |
| Profit (loss) for the period before taxes | 9903 | €107,427 | €51,513 | -€55,914 | -52.0% |
| Income taxes | 67/77 | €33,314 | €15,167 | -€18,147 | -54.5% |
| Profit (loss) for the period | 9904 | €74,112 | €36,346 | -€37,767 | -51.0% |
| Profit (loss) for the period to be appropriated | 9905 | €74,112 | €36,346 | -€37,767 | -51.0% |
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 2 October 2026 via checked.be.