O.J.C.C.: 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.J.C.C.
Largest movements
- Tangible fixed assets -€32,224
down €32,224 (-5.4%), from €600,388 to €568,163
of which Land and buildings: -€33,107
- Cash +€15,851
up €15,851 (+54.8%), from €28,908 to €44,759
mainly Depreciation (+€38,735) and Net result for the year (+€6,464)
- Debts after one year -€23,536
down €23,536 (-51.6%), from €45,618 to €22,082
of which Financial debts: -€16,186
- Profit (loss) carried forward +€6,464
up €6,464 (+4.0%), from -€160,557 to -€154,093
- Gross operating margin +€4,570
up €4,570 (+9.1%), from €50,171 to €54,741
- Other operating charges +€661
up €661 (+9.4%), from €7,044 to €7,705
- Depreciation +€595
up €595 (+1.6%), from €38,139 to €38,735
- Financial charges -€555
down €555 (-23.2%), from €2,393 to €1,838
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 | €631,400 | €615,045 | -€16,356 | -2.6% |
| Fixed assets | 21/28 | €600,388 | €568,163 | -€32,224 | -5.4% |
| Tangible fixed assets | 22/27 | €600,388 | €568,163 | -€32,224 | -5.4% |
| Land and buildings | 22 | €573,009 | €539,901 | -€33,107 | -5.8% |
| Plant, machinery and equipment | 23 | €27,379 | €28,262 | +€883 | +3.2% |
| Current assets | 29/58 | €31,013 | €46,881 | +€15,869 | +51.2% |
| Cash at bank and in hand | 54/58 | €28,908 | €44,759 | +€15,851 | +54.8% |
| Deferred charges and accrued income | 490/1 | €2,104 | €2,122 | +€18 | +0.9% |
| Total equity and liabilities | 10/49 | €631,400 | €615,045 | -€16,356 | -2.6% |
| Equity | 10/15 | €160,867 | €167,331 | +€6,464 | +4.0% |
| Contributions | 10/11 | €321,424 | €321,424 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€160,557 | -€154,093 | +€6,464 | +4.0% |
| Amounts payable | 17/49 | €470,533 | €447,713 | -€22,820 | -4.8% |
| Amounts payable after more than one year | 17 | €45,618 | €22,082 | -€23,536 | -51.6% |
| Financial debts | 170/4 | €37,248 | €21,062 | -€16,186 | -43.5% |
| Other amounts payable | 178/9 | €8,370 | €1,020 | -€7,350 | -87.8% |
| Amounts payable within one year | 42/48 | €424,915 | €425,631 | +€716 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €15,617 | €16,186 | +€568 | +3.6% |
| Trade debts | 44 | €796 | €584 | -€213 | -26.7% |
| Suppliers | 440/4 | €796 | €584 | -€213 | -26.7% |
| Other amounts payable | 47/48 | €408,501 | €408,861 | +€360 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,139 | €38,735 | +€595 | +1.6% |
| Other operating charges | 640/8 | €7,044 | €7,705 | +€661 | +9.4% |
| Gross operating margin | 9900 | €50,171 | €54,741 | +€4,570 | +9.1% |
| Operating profit (loss) | 9901 | €4,988 | €8,302 | +€3,314 | +66.4% |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €2,393 | €1,838 | -€555 | -23.2% |
| Recurring financial charges | 65 | €2,393 | €1,838 | -€555 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €2,603 | €6,464 | +€3,861 | +148% |
| Income taxes | 67/77 | €2 | - | -€2 | |
| Profit (loss) for the period | 9904 | €2,601 | €6,464 | +€3,864 | +149% |
| Profit (loss) for the period to be appropriated | 9905 | €2,601 | €6,464 | +€3,864 | +149% |
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 31 October 2026 via checked.be.