O.C.D.: 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.D.
Largest movements
- Receivables within one year +€20,444
up €20,444 (+4.6%), from €444,446 to €464,890
of which Other amounts receivable: +€59,731
- Stocks and contracts +€11,666
up €11,666 (+15.6%), from €74,587 to €86,253
- Debts after one year -€39,052
down €39,052 (-33.3%), from €117,154 to €78,102
- Reserves +€38,781
up €38,781 (+25.9%), from €149,890 to €188,671
of which Distributable reserves: +€38,781
- Tax, wage and social debts +€23,280
up €23,280 (+114%), from €20,384 to €43,664
of which Remuneration and social security: +€16,322
- Trade debts +€14,279
up €14,279 (+9.3%), from €152,981 to €167,260
- Gross operating margin +€39,569
up €39,569 (+15.8%), from €250,042 to €289,611
- Financial charges -€6,839
down €6,839 (-46.6%), from €14,681 to €7,842
- Taxes +€5,841
up €5,841 (+43.0%), from €13,585 to €19,426
- Financial income +€4,635
up €4,635 (+195%), from €2,379 to €7,014
- Depreciation -€4,343
down €4,343 (-38.4%), from €11,324 to €6,981
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 | €567,177 | €602,091 | +€34,914 | +6.2% |
| Fixed assets | 21/28 | €13,898 | €18,828 | +€4,930 | +35.5% |
| Tangible fixed assets | 22/27 | €13,304 | €18,234 | +€4,930 | +37.1% |
| Plant, machinery and equipment | 23 | €3,481 | €11,934 | +€8,453 | +243% |
| Furniture and vehicles | 24 | €9,823 | €6,300 | -€3,523 | -35.9% |
| Financial fixed assets | 28 | €594 | €594 | +€0 | 0.0% |
| Current assets | 29/58 | €553,279 | €583,264 | +€29,985 | +5.4% |
| Stocks and contracts in progress | 3 | €74,587 | €86,253 | +€11,666 | +15.6% |
| Stocks | 30/36 | €74,587 | €86,253 | +€11,666 | +15.6% |
| Amounts receivable within one year | 40/41 | €444,446 | €464,890 | +€20,444 | +4.6% |
| Trade receivables | 40 | €39,287 | - | -€39,287 | |
| Other amounts receivable | 41 | €405,159 | €464,890 | +€59,731 | +14.7% |
| Cash at bank and in hand | 54/58 | €31,995 | €29,096 | -€2,899 | -9.1% |
| Deferred charges and accrued income | 490/1 | €2,251 | €3,025 | +€774 | +34.4% |
| Total equity and liabilities | 10/49 | €567,177 | €602,091 | +€34,914 | +6.2% |
| Equity | 10/15 | €224,890 | €263,671 | +€38,781 | +17.2% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €149,890 | €188,671 | +€38,781 | +25.9% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,245 | €5,245 | +€0 | 0.0% |
| Distributable reserves | 133 | €137,145 | €175,926 | +€38,781 | +28.3% |
| Amounts payable | 17/49 | €342,287 | €338,420 | -€3,867 | -1.1% |
| Amounts payable after more than one year | 17 | €117,154 | €78,102 | -€39,052 | -33.3% |
| Financial debts | 170/4 | €117,154 | €78,102 | -€39,052 | -33.3% |
| Amounts payable within one year | 42/48 | €224,642 | €256,210 | +€31,568 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €51,277 | €45,286 | -€5,991 | -11.7% |
| Trade debts | 44 | €152,981 | €167,260 | +€14,279 | +9.3% |
| Suppliers | 440/4 | €152,981 | €167,260 | +€14,279 | +9.3% |
| Taxes, remuneration and social security | 45 | €20,384 | €43,664 | +€23,280 | +114% |
| Taxes | 450/3 | €16,447 | €23,404 | +€6,957 | +42.3% |
| Remuneration and social security | 454/9 | €3,937 | €20,259 | +€16,322 | +415% |
| Accrued charges and deferred income | 492/3 | €491 | €4,108 | +€3,617 | +737% |
| Remuneration, social security and pensions | 62 | €168,492 | €167,417 | -€1,075 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,324 | €6,981 | -€4,343 | -38.4% |
| Other operating charges | 640/8 | €16,779 | €16,871 | +€92 | +0.5% |
| Non-recurring operating charges | 66A | €90 | €39,307 | +€39,217 | +43,575% |
| Gross operating margin | 9900 | €250,042 | €289,611 | +€39,569 | +15.8% |
| Operating profit (loss) | 9901 | €53,357 | €59,036 | +€5,679 | +10.6% |
| Financial income | 75/76B | €2,379 | €7,014 | +€4,635 | +195% |
| Recurring financial income | 75 | €2,379 | €7,014 | +€4,635 | +195% |
| Financial charges | 65/66B | €14,681 | €7,842 | -€6,839 | -46.6% |
| Recurring financial charges | 65 | €14,681 | €7,842 | -€6,839 | -46.6% |
| Profit (loss) for the period before taxes | 9903 | €41,055 | €58,207 | +€17,152 | +41.8% |
| Income taxes | 67/77 | €13,585 | €19,426 | +€5,841 | +43.0% |
| Profit (loss) for the period | 9904 | €27,470 | €38,781 | +€11,311 | +41.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,470 | €38,781 | +€11,311 | +41.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.