O.C.M.J.: 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.M.J.
Largest movements
- Receivables within one year -€65,115
down €65,115 (-40.7%), from €160,000 to €94,885
- Tangible fixed assets -€53,204
down €53,204 (-6.1%), from €867,432 to €814,228
of which Land and buildings: -€47,975
- Cash -€11,082
down €11,082 (-23.8%), from €46,551 to €35,470
mainly Other debts (-€122,786) and Trade debts (-€7,974)
- Other debts -€122,786
no longer reported in 2025 (was €122,786)
- Other operating charges +€3,735
up €3,735 (+295%), from €1,265 to €5,000
- Taxes +€2,243
new in 2025: €2,243
- Gross operating margin +€1,870
up €1,870 (+3.3%), from €56,691 to €58,561
- Depreciation +€815
up €815 (+1.6%), from €52,389 to €53,204
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 | €1,078,174 | €944,582 | -€133,592 | -12.4% |
| Fixed assets | 21/28 | €867,432 | €814,228 | -€53,204 | -6.1% |
| Tangible fixed assets | 22/27 | €867,432 | €814,228 | -€53,204 | -6.1% |
| Land and buildings | 22 | €850,100 | €802,125 | -€47,975 | -5.6% |
| Plant, machinery and equipment | 23 | €16,013 | €12,102 | -€3,911 | -24.4% |
| Furniture and vehicles | 24 | €1,318 | - | -€1,318 | |
| Current assets | 29/58 | €210,743 | €130,354 | -€80,388 | -38.1% |
| Amounts receivable within one year | 40/41 | €160,000 | €94,885 | -€65,115 | -40.7% |
| Trade receivables | 40 | €160,000 | €94,885 | -€65,115 | -40.7% |
| Cash at bank and in hand | 54/58 | €46,551 | €35,470 | -€11,082 | -23.8% |
| Deferred charges and accrued income | 490/1 | €4,191 | - | -€4,191 | |
| Total equity and liabilities | 10/49 | €1,078,174 | €944,582 | -€133,592 | -12.4% |
| Equity | 10/15 | €554,804 | €552,874 | -€1,930 | -0.3% |
| Contributions | 10/11 | €458,603 | €458,603 | = | 0.0% |
| Capital | 10 | €458,603 | €458,603 | = | 0.0% |
| Issued capital | 100 | €458,603 | €458,603 | = | 0.0% |
| Reserves | 13 | €6,960 | €6,960 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,960 | €6,960 | = | 0.0% |
| Legal reserve | 130 | €6,960 | €6,960 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,241 | €87,311 | -€1,930 | -2.2% |
| Amounts payable | 17/49 | €523,370 | €391,708 | -€131,662 | -25.2% |
| Amounts payable after more than one year | 17 | €324,344 | €324,344 | = | 0.0% |
| Financial debts | 170/4 | €324,344 | €324,344 | = | 0.0% |
| Amounts payable within one year | 42/48 | €199,026 | €67,364 | -€131,662 | -66.2% |
| Trade debts | 44 | €26,263 | €18,288 | -€7,974 | -30.4% |
| Suppliers | 440/4 | €26,263 | €18,288 | -€7,974 | -30.4% |
| Taxes, remuneration and social security | 45 | €49,978 | €49,075 | -€902 | -1.8% |
| Taxes | 450/3 | €3,978 | €3,075 | -€902 | -22.7% |
| Remuneration and social security | 454/9 | €46,000 | €46,000 | = | 0.0% |
| Other amounts payable | 47/48 | €122,786 | - | -€122,786 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,389 | €53,204 | +€815 | +1.6% |
| Other operating charges | 640/8 | €1,265 | €5,000 | +€3,735 | +295% |
| Gross operating margin | 9900 | €56,691 | €58,561 | +€1,870 | +3.3% |
| Operating profit (loss) | 9901 | €3,037 | €357 | -€2,680 | -88.2% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €2,993 | €312 | -€2,681 | -89.6% |
| Income taxes | 67/77 | - | €2,243 | +€2,243 | |
| Profit (loss) for the period | 9904 | €2,993 | -€1,930 | -€4,924 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,993 | -€1,930 | -€4,924 |
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 30 October 2026 via checked.be.