O.C.C.: 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.
O.C.C.
Largest movements
- Cash +€9,150
up €9,150 (+750%), from €1,220 to €10,370
mainly Depreciation (+€10,556) and Net result for the year (+€10,431)
- Tangible fixed assets -€7,917
down €7,917 (-8.0%), from €98,891 to €90,974
of which Land and buildings: -€94,891
- Reserves +€29,483
up €29,483 (+778%), from €3,790 to €33,273
of which Non-distributable reserves: +€20,000
- Profit (loss) carried forward -€19,051
no longer reported in 2025 (was €19,051)
- Tax, wage and social debts -€4,983
down €4,983 (-53.3%), from €9,355 to €4,372
- Debts after one year -€4,774
no longer reported in 2025 (was €4,774)
- Trade debts -€2,608
no longer reported in 2025 (was €2,608)
- Taxes -€4,227
no longer reported in 2025 (was €4,227)
- Gross operating margin +€1,729
up €1,729 (+8.2%), from €21,099 to €22,828
- Depreciation +€573
up €573 (+5.7%), from €9,983 to €10,556
- Other operating charges +€434
up €434 (+77.5%), from €559 to €993
- Financial charges -€250
down €250 (-28.4%), from €879 to €629
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 | €176,839 | €175,373 | -€1,466 | -0.8% |
| Fixed assets | 21/28 | €100,119 | €92,203 | -€7,917 | -7.9% |
| Tangible fixed assets | 22/27 | €98,891 | €90,974 | -€7,917 | -8.0% |
| Land and buildings | 22 | €94,891 | - | -€94,891 | |
| Plant, machinery and equipment | 23 | - | €88,234 | +€88,234 | |
| Furniture and vehicles | 24 | €3,999 | €2,740 | -€1,259 | -31.5% |
| Financial fixed assets | 28 | €1,228 | €1,228 | = | 0.0% |
| Current assets | 29/58 | €76,720 | €83,171 | +€6,451 | +8.4% |
| Amounts receivable within one year | 40/41 | €74,075 | €72,801 | -€1,274 | -1.7% |
| Trade receivables | 40 | €3,642 | - | -€3,642 | |
| Other amounts receivable | 41 | €70,433 | €72,801 | +€2,368 | +3.4% |
| Cash at bank and in hand | 54/58 | €1,220 | €10,370 | +€9,150 | +750% |
| Deferred charges and accrued income | 490/1 | €1,425 | - | -€1,425 | |
| Total equity and liabilities | 10/49 | €176,839 | €175,373 | -€1,466 | -0.8% |
| Equity | 10/15 | €146,788 | €157,220 | +€10,431 | +7.1% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | - | -€123,947 | |
| Issued capital | 100 | €123,947 | - | -€123,947 | |
| Reserves | 13 | €3,790 | €33,273 | +€29,483 | +778% |
| Non-distributable reserves | 130/1 | €3,790 | €23,790 | +€20,000 | +528% |
| Legal reserve | 130 | €3,790 | - | -€3,790 | |
| Reserves not available under the articles | 1311 | - | €3,790 | +€3,790 | |
| Other | 1319 | - | €20,000 | +€20,000 | |
| Distributable reserves | 133 | - | €9,483 | +€9,483 | |
| Profit (loss) carried forward | 14 | €19,051 | - | -€19,051 | |
| Amounts payable | 17/49 | €30,051 | €18,154 | -€11,897 | -39.6% |
| Amounts payable after more than one year | 17 | €4,774 | - | -€4,774 | |
| Financial debts | 170/4 | €4,774 | - | -€4,774 | |
| Amounts payable within one year | 42/48 | €25,277 | €18,154 | -€7,123 | -28.2% |
| Current portion of amounts payable after more than one year | 42 | €4,840 | €4,774 | -€66 | -1.4% |
| Trade debts | 44 | €2,608 | - | -€2,608 | |
| Suppliers | 440/4 | €2,608 | - | -€2,608 | |
| Taxes, remuneration and social security | 45 | €9,355 | €4,372 | -€4,983 | -53.3% |
| Taxes | 450/3 | €9,355 | €4,372 | -€4,983 | -53.3% |
| Other amounts payable | 47/48 | €8,475 | €9,009 | +€534 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,983 | €10,556 | +€573 | +5.7% |
| Other operating charges | 640/8 | €559 | €993 | +€434 | +77.5% |
| Non-recurring operating charges | 66A | - | €220 | +€220 | |
| Gross operating margin | 9900 | €21,099 | €22,828 | +€1,729 | +8.2% |
| Operating profit (loss) | 9901 | €10,557 | €11,060 | +€503 | +4.8% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €879 | €629 | -€250 | -28.4% |
| Recurring financial charges | 65 | €879 | €629 | -€250 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €9,678 | €10,431 | +€753 | +7.8% |
| Income taxes | 67/77 | €4,227 | - | -€4,227 | |
| Profit (loss) for the period | 9904 | €5,451 | €10,431 | +€4,980 | +91.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,451 | €10,431 | +€4,980 | +91.3% |
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 19 October 2026 via checked.be.