O'CUS: what changed
Two fiscal 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'CUS
Largest movements
- Receivables within one year -€3,914
down €3,914 (-98.6%), from €3,970 to €56
of which Trade receivables: -€3,970
- Deferred charges and accrued income +€2,889
new in 2025: €2,889
- Cash -€870
down €870 (-77.5%), from €1,122 to €252
mainly Net result for the year (-€3,648) and Deferred charges and accrued income (-€2,889)
- Tangible fixed assets -€464
down €464 (-25.8%), from €1,798 to €1,334
- Profit (loss) carried forward -€3,648
down €3,648 (-11.2%), from -€32,696 to -€36,345
- Other debts +€1,765
up €1,765 (+7.1%), from €24,728 to €26,492
- Accrued charges and deferred income -€483
no longer reported in 2025 (was €483)
- Gross operating margin +€4,412
up €4,412 (+64.1%), from -€6,881 to -€2,469
- Other operating charges +€100
up €100 (+20.0%), from €499 to €599
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.
Cash bridge derived
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 | €13,217 | €10,858 | -€2,359 | -17.8% |
| Fixed assets | 21/28 | €1,798 | €1,334 | -€464 | -25.8% |
| Tangible fixed assets | 22/27 | €1,798 | €1,334 | -€464 | -25.8% |
| Plant, machinery and equipment | 23 | €1,798 | €1,334 | -€464 | -25.8% |
| Current assets | 29/58 | €11,419 | €9,524 | -€1,895 | -16.6% |
| Stocks and contracts in progress | 3 | €6,327 | €6,327 | = | 0.0% |
| Stocks | 30/36 | €6,327 | €6,327 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,970 | €56 | -€3,914 | -98.6% |
| Trade receivables | 40 | €3,970 | €0 | -€3,970 | -100.0% |
| Other amounts receivable | 41 | - | €56 | +€56 | |
| Cash at bank and in hand | 54/58 | €1,122 | €252 | -€870 | -77.5% |
| Deferred charges and accrued income | 490/1 | - | €2,889 | +€2,889 | |
| Total equity and liabilities | 10/49 | €13,217 | €10,858 | -€2,359 | -17.8% |
| Equity | 10/15 | -€12,999 | -€16,647 | -€3,648 | -28.1% |
| Contributions | 10/11 | €17,950 | €17,950 | = | 0.0% |
| Reserves | 13 | €1,748 | €1,748 | = | 0.0% |
| Distributable reserves | 133 | €1,748 | €1,748 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,696 | -€36,345 | -€3,648 | -11.2% |
| Amounts payable | 17/49 | €26,215 | €27,505 | +€1,290 | +4.9% |
| Amounts payable within one year | 42/48 | €25,732 | €27,505 | +€1,773 | +6.9% |
| Trade debts | 44 | €1,004 | €941 | -€63 | -6.2% |
| Suppliers | 440/4 | €1,004 | €941 | -€63 | -6.2% |
| Taxes, remuneration and social security | 45 | - | €71 | +€71 | |
| Taxes | 450/3 | - | €71 | +€71 | |
| Other amounts payable | 47/48 | €24,728 | €26,492 | +€1,765 | +7.1% |
| Accrued charges and deferred income | 492/3 | €483 | - | -€483 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €464 | €464 | = | 0.0% |
| Other operating charges | 640/8 | €499 | €599 | +€100 | +20.0% |
| Gross operating margin | 9900 | -€6,881 | -€2,469 | +€4,412 | +64.1% |
| Operating profit (loss) | 9901 | -€7,844 | -€3,532 | +€4,312 | +55.0% |
| Financial charges | 65/66B | €128 | €116 | -€12 | -9.5% |
| Recurring financial charges | 65 | €128 | €116 | -€12 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,972 | -€3,648 | +€4,324 | +54.2% |
| Profit (loss) for the period | 9904 | -€7,972 | -€3,648 | +€4,324 | +54.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,972 | -€3,648 | +€4,324 | +54.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.