OC ADVISORY: 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.
OC ADVISORY
Largest movements
- Current investments -€65,000
down €65,000 (-65.0%), from €100,000 to €35,000
- Tangible fixed assets +€35,917
up €35,917 (+6,461%), from €556 to €36,473
- Receivables within one year -€27,497
down €27,497 (-77.4%), from €35,512 to €8,015
of which Trade receivables: -€25,950
- Profit (loss) carried forward -€82,057
down €82,057 (-70.6%), from €116,233 to €34,176
- Other debts +€30,000
new in 2025: €30,000
- Tax, wage and social debts -€5,681
down €5,681 (-23.8%), from €23,827 to €18,146
- Gross operating margin -€18,632
down €18,632 (-20.3%), from €91,840 to €73,207
- Taxes -€3,512
down €3,512 (-18.7%), from €18,831 to €15,318
- Financial income +€1,971
up €1,971 (+517%), from €381 to €2,353
- Depreciation +€1,003
up €1,003 (+173%), from €580 to €1,583
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 | €142,917 | €85,315 | -€57,602 | -40.3% |
| Fixed assets | 21/28 | €556 | €36,473 | +€35,917 | +6,461% |
| Tangible fixed assets | 22/27 | €556 | €36,473 | +€35,917 | +6,461% |
| Plant, machinery and equipment | 23 | €556 | €36,473 | +€35,917 | +6,461% |
| Current assets | 29/58 | €142,361 | €48,843 | -€93,518 | -65.7% |
| Amounts receivable within one year | 40/41 | €35,512 | €8,015 | -€27,497 | -77.4% |
| Trade receivables | 40 | €25,950 | - | -€25,950 | |
| Other amounts receivable | 41 | €9,562 | €8,015 | -€1,547 | -16.2% |
| Current investments | 50/53 | €100,000 | €35,000 | -€65,000 | -65.0% |
| Cash at bank and in hand | 54/58 | €6,628 | €5,310 | -€1,318 | -19.9% |
| Deferred charges and accrued income | 490/1 | €220 | €517 | +€297 | +135% |
| Total equity and liabilities | 10/49 | €142,917 | €85,315 | -€57,602 | -40.3% |
| Equity | 10/15 | €118,733 | €36,676 | -€82,057 | -69.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,233 | €34,176 | -€82,057 | -70.6% |
| Amounts payable | 17/49 | €24,183 | €48,639 | +€24,456 | +101% |
| Amounts payable within one year | 42/48 | €24,183 | €48,639 | +€24,456 | +101% |
| Trade debts | 44 | €356 | €493 | +€137 | +38.4% |
| Suppliers | 440/4 | €356 | €493 | +€137 | +38.4% |
| Taxes, remuneration and social security | 45 | €23,827 | €18,146 | -€5,681 | -23.8% |
| Taxes | 450/3 | €23,827 | €18,146 | -€5,681 | -23.8% |
| Other amounts payable | 47/48 | - | €30,000 | +€30,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €580 | €1,583 | +€1,003 | +173% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340% |
| Gross operating margin | 9900 | €91,840 | €73,207 | -€18,632 | -20.3% |
| Operating profit (loss) | 9901 | €91,142 | €71,104 | -€20,037 | -22.0% |
| Financial income | 75/76B | €381 | €2,353 | +€1,971 | +517% |
| Recurring financial income | 75 | €381 | €2,353 | +€1,971 | +517% |
| Financial charges | 65/66B | €163 | €196 | +€33 | +20.5% |
| Recurring financial charges | 65 | €163 | €196 | +€33 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | €91,360 | €73,261 | -€18,099 | -19.8% |
| Income taxes | 67/77 | €18,831 | €15,318 | -€3,512 | -18.7% |
| Profit (loss) for the period | 9904 | €72,530 | €57,943 | -€14,587 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €72,530 | €57,943 | -€14,587 | -20.1% |
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 17 October 2026 via checked.be.