O.C.P.: 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.P.
Largest movements
- Cash -€47,535
down €47,535 (-93.9%), from €50,631 to €3,095
mainly Receivables within one year (-€44,714) and Debts after one year (-€39,547)
- Receivables within one year +€44,714
up €44,714 (+64.0%), from €69,918 to €114,632
of which Trade receivables: +€27,479
- Tangible fixed assets -€20,031
down €20,031 (-8.1%), from €246,298 to €226,266
of which Land and buildings: -€16,078
- Trade debts +€42,493
up €42,493 (+122%), from €34,690 to €77,184
- Debts after one year -€39,547
down €39,547 (-23.4%), from €168,966 to €129,419
- Other debts -€37,109
down €37,109 (-82.6%), from €44,934 to €7,825
- Tax, wage and social debts +€11,996
up €11,996 (+44.5%), from €26,953 to €38,949
of which Taxes: +€15,533
- Accrued charges and deferred income -€6,478
no longer reported in 2025 (was €6,478)
- Gross operating margin +€134,738
up €134,738 (+387%), from €34,832 to €169,570
- Depreciation +€8,368
up €8,368 (+71.8%), from €11,663 to €20,031
- Other operating charges -€5,786
down €5,786 (-70.3%), from €8,236 to €2,450
- Staff costs +€4,809
up €4,809 (+3.7%), from €129,225 to €134,034
- Financial charges +€1,768
up €1,768 (+17.0%), from €10,422 to €12,190
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 | €368,878 | €344,835 | -€24,043 | -6.5% |
| Fixed assets | 21/28 | €246,732 | €226,701 | -€20,031 | -8.1% |
| Tangible fixed assets | 22/27 | €246,298 | €226,266 | -€20,031 | -8.1% |
| Land and buildings | 22 | €235,952 | €219,875 | -€16,078 | -6.8% |
| Furniture and vehicles | 24 | €10,345 | €6,392 | -€3,954 | -38.2% |
| Financial fixed assets | 28 | €434 | €434 | = | 0.0% |
| Current assets | 29/58 | €122,146 | €118,134 | -€4,012 | -3.3% |
| Amounts receivable within one year | 40/41 | €69,918 | €114,632 | +€44,714 | +64.0% |
| Trade receivables | 40 | €69,918 | €97,397 | +€27,479 | +39.3% |
| Other amounts receivable | 41 | - | €17,236 | +€17,236 | |
| Cash at bank and in hand | 54/58 | €50,631 | €3,095 | -€47,535 | -93.9% |
| Deferred charges and accrued income | 490/1 | €1,597 | €407 | -€1,191 | -74.5% |
| Total equity and liabilities | 10/49 | €368,878 | €344,835 | -€24,043 | -6.5% |
| Equity | 10/15 | €48,683 | €49,172 | +€488 | +1.0% |
| Contributions | 10/11 | €42,603 | €42,603 | = | 0.0% |
| Revaluation surpluses | 12 | €85,000 | €85,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,920 | -€78,431 | +€488 | +0.6% |
| Amounts payable | 17/49 | €320,195 | €295,663 | -€24,531 | -7.7% |
| Amounts payable after more than one year | 17 | €168,966 | €129,419 | -€39,547 | -23.4% |
| Financial debts | 170/4 | €168,966 | €129,419 | -€39,547 | -23.4% |
| Amounts payable within one year | 42/48 | €144,751 | €166,245 | +€21,493 | +14.8% |
| Current portion of amounts payable after more than one year | 42 | €38,174 | €39,787 | +€1,613 | +4.2% |
| Trade debts | 44 | €34,690 | €77,184 | +€42,493 | +122% |
| Suppliers | 440/4 | €34,690 | €77,184 | +€42,493 | +122% |
| Advances received on contracts in progress | 46 | - | €2,500 | +€2,500 | |
| Taxes, remuneration and social security | 45 | €26,953 | €38,949 | +€11,996 | +44.5% |
| Taxes | 450/3 | €5,055 | €20,588 | +€15,533 | +307% |
| Remuneration and social security | 454/9 | €21,897 | €18,360 | -€3,537 | -16.2% |
| Other amounts payable | 47/48 | €44,934 | €7,825 | -€37,109 | -82.6% |
| Accrued charges and deferred income | 492/3 | €6,478 | - | -€6,478 | |
| Non-recurring operating income | 76A | €25,850 | €9,004 | -€16,846 | -65.2% |
| Remuneration, social security and pensions | 62 | €129,225 | €134,034 | +€4,809 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,663 | €20,031 | +€8,368 | +71.8% |
| Other operating charges | 640/8 | €8,236 | €2,450 | -€5,786 | -70.3% |
| Non-recurring operating charges | 66A | €1,650 | - | -€1,650 | |
| Gross operating margin | 9900 | €34,832 | €169,570 | +€134,738 | +387% |
| Operating profit (loss) | 9901 | -€115,942 | €13,055 | +€128,997 | |
| Financial income | 75/76B | €53 | €2 | -€51 | -96.5% |
| Recurring financial income | 75 | €53 | €2 | -€51 | -96.5% |
| Financial charges | 65/66B | €10,422 | €12,190 | +€1,768 | +17.0% |
| Recurring financial charges | 65 | €10,422 | €12,190 | +€1,768 | +17.0% |
| Profit (loss) for the period before taxes | 9903 | -€126,311 | €866 | +€127,177 | |
| Income taxes | 67/77 | €358 | €378 | +€20 | +5.5% |
| Profit (loss) for the period | 9904 | -€126,669 | €488 | +€127,158 | |
| Profit (loss) for the period to be appropriated | 9905 | -€126,669 | €488 | +€127,158 |
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.