O.C.F.B.: 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.F.B.
Largest movements
- Tangible fixed assets +€39,805
up €39,805 (+250%), from €15,938 to €55,743
of which Furniture and vehicles: +€39,505
- Current investments -€9,493
down €9,493 (-29.2%), from €32,500 to €23,007
- Deferred charges and accrued income +€3,923
up €3,923 (+178%), from €2,205 to €6,128
- Debts after one year +€33,499
up €33,499, from €0 to €33,499
- Current portion of long-term debt +€6,757
up €6,757 (+190%), from €3,550 to €10,307
- Profit (loss) carried forward -€4,867
down €4,867 (-21.9%), from -€22,224 to -€27,091
- Depreciation +€14,267
up €14,267 (+500%), from €2,854 to €17,121
- Turnover -€8,223
down €8,223 (-11.3%), from €72,867 to €64,643
- Taxes -€5,883
down €5,883 (-77.9%), from €7,554 to €1,671
- Gross operating margin -€4,959
down €4,959 (-20.1%), from €24,728 to €19,769
- Purchases and services +€2,423
up €2,423 (+4.6%), from €53,244 to €55,668
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 | €59,192 | €95,221 | +€36,029 | +60.9% |
| Fixed assets | 21/28 | €16,086 | €55,891 | +€39,805 | +247% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €15,938 | €55,743 | +€39,805 | +250% |
| Land and buildings | 22 | €14,887 | €13,035 | -€1,852 | -12.4% |
| Plant, machinery and equipment | 23 | - | €2,152 | +€2,152 | |
| Furniture and vehicles | 24 | €1,051 | €40,556 | +€39,505 | +3,759% |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €43,106 | €39,330 | -€3,776 | -8.8% |
| Amounts receivable within one year | 40/41 | €4,638 | €5,565 | +€927 | +20.0% |
| Trade receivables | 40 | €2,675 | €1,831 | -€845 | -31.6% |
| Other amounts receivable | 41 | €1,963 | €3,735 | +€1,772 | +90.2% |
| Current investments | 50/53 | €32,500 | €23,007 | -€9,493 | -29.2% |
| Cash at bank and in hand | 54/58 | €3,763 | €4,630 | +€866 | +23.0% |
| Deferred charges and accrued income | 490/1 | €2,205 | €6,128 | +€3,923 | +178% |
| Total equity and liabilities | 10/49 | €59,192 | €95,221 | +€36,029 | +60.9% |
| Equity | 10/15 | €53,573 | €48,706 | -€4,867 | -9.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,197 | €57,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €55,337 | €55,337 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,224 | -€27,091 | -€4,867 | -21.9% |
| Amounts payable | 17/49 | €5,619 | €46,515 | +€40,896 | +728% |
| Amounts payable after more than one year | 17 | €0 | €33,499 | +€33,499 | |
| Financial debts | 170/4 | €0 | €33,499 | +€33,499 | |
| Amounts payable within one year | 42/48 | €5,578 | €12,983 | +€7,405 | +133% |
| Current portion of amounts payable after more than one year | 42 | €3,550 | €10,307 | +€6,757 | +190% |
| Trade debts | 44 | €630 | €1,055 | +€425 | +67.5% |
| Suppliers | 440/4 | €630 | €1,055 | +€425 | +67.5% |
| Taxes, remuneration and social security | 45 | €1,075 | €1,621 | +€546 | +50.8% |
| Taxes | 450/3 | €1,075 | €1,621 | +€546 | +50.8% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €323 | €0 | -€323 | -100% |
| Accrued charges and deferred income | 492/3 | €41 | €32 | -€9 | -21.0% |
| Turnover | 70 | €72,867 | €64,643 | -€8,223 | -11.3% |
| Non-recurring operating income | 76A | - | €5,882 | +€5,882 | |
| Goods, raw materials, services and sundry goods | 60/61 | €53,244 | €55,668 | +€2,423 | +4.6% |
| Remuneration, social security and pensions | 62 | €1,908 | €1,908 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,854 | €17,121 | +€14,267 | +500% |
| Other operating charges | 640/8 | €1,428 | €2,754 | +€1,326 | +92.9% |
| Gross operating margin | 9900 | €24,728 | €19,769 | -€4,959 | -20.1% |
| Operating profit (loss) | 9901 | €18,538 | -€2,014 | -€20,553 | |
| Financial income | 75/76B | €170 | €249 | +€79 | +46.6% |
| Recurring financial income | 75 | €170 | €249 | +€79 | +46.6% |
| Financial charges | 65/66B | €403 | €1,431 | +€1,028 | +255% |
| Recurring financial charges | 65 | €403 | €1,431 | +€1,028 | +255% |
| Profit (loss) for the period before taxes | 9903 | €18,306 | -€3,195 | -€21,501 | |
| Income taxes | 67/77 | €7,554 | €1,671 | -€5,883 | -77.9% |
| Profit (loss) for the period | 9904 | €10,752 | -€4,867 | -€15,618 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,752 | -€4,867 | -€15,618 |
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 29 October 2026 via checked.be.