OC CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year -€45,801
down €45,801 (-79.7%), from €57,468 to €11,667
of which Other amounts receivable: -€47,151
- Receivables after one year +€40,000
new in 2025: €40,000
- Tangible fixed assets -€16,593
down €16,593 (-64.0%), from €25,935 to €9,342
- Cash +€6,234
up €6,234 (+3.0%), from €210,067 to €216,301
mainly Receivables within one year (+€45,801) and Net result for the year (+€32,871)
- Trade debts -€33,932
down €33,932 (-63.9%), from €53,099 to €19,166
- Profit (loss) carried forward +€32,871
up €32,871 (+18.0%), from €182,318 to €215,189
- Tax, wage and social debts -€7,916
down €7,916 (-27.0%), from €29,296 to €21,380
of which Taxes: -€7,412
- Debts after one year -€3,822
no longer reported in 2025 (was €3,822)
- Current portion of long-term debt -€3,747
no longer reported in 2025 (was €3,747)
- Gross operating margin +€29,660
up €29,660 (+65.8%), from €45,105 to €74,765
- Taxes +€9,866
up €9,866 (+117%), from €8,402 to €18,268
- Financial charges +€2,920
up €2,920 (+409%), from €714 to €3,634
- Other operating charges -€2,628
down €2,628 (-45.9%), from €5,731 to €3,103
- Depreciation -€2,300
down €2,300 (-11.4%), from €20,189 to €17,889
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 | €297,741 | €281,483 | -€16,258 | -5.5% |
| Fixed assets | 21/28 | €25,935 | €9,342 | -€16,593 | -64.0% |
| Tangible fixed assets | 22/27 | €25,935 | €9,342 | -€16,593 | -64.0% |
| Furniture and vehicles | 24 | €25,935 | €9,342 | -€16,593 | -64.0% |
| Current assets | 29/58 | €271,806 | €272,141 | +€335 | +0.1% |
| Amounts receivable after more than one year | 29 | - | €40,000 | +€40,000 | |
| Other amounts receivable | 291 | - | €40,000 | +€40,000 | |
| Amounts receivable within one year | 40/41 | €57,468 | €11,667 | -€45,801 | -79.7% |
| Trade receivables | 40 | €9,271 | €10,621 | +€1,350 | +14.6% |
| Other amounts receivable | 41 | €48,197 | €1,046 | -€47,151 | -97.8% |
| Cash at bank and in hand | 54/58 | €210,067 | €216,301 | +€6,234 | +3.0% |
| Deferred charges and accrued income | 490/1 | €4,271 | €4,173 | -€98 | -2.3% |
| Total equity and liabilities | 10/49 | €297,741 | €281,483 | -€16,258 | -5.5% |
| Equity | 10/15 | €202,778 | €235,649 | +€32,871 | +16.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €182,318 | €215,189 | +€32,871 | +18.0% |
| Amounts payable | 17/49 | €94,963 | €45,835 | -€49,129 | -51.7% |
| Amounts payable after more than one year | 17 | €3,822 | - | -€3,822 | |
| Financial debts | 170/4 | €3,822 | - | -€3,822 | |
| Amounts payable within one year | 42/48 | €91,142 | €45,835 | -€45,307 | -49.7% |
| Current portion of amounts payable after more than one year | 42 | €3,747 | - | -€3,747 | |
| Trade debts | 44 | €53,099 | €19,166 | -€33,932 | -63.9% |
| Suppliers | 440/4 | €53,099 | €19,166 | -€33,932 | -63.9% |
| Taxes, remuneration and social security | 45 | €29,296 | €21,380 | -€7,916 | -27.0% |
| Taxes | 450/3 | €28,792 | €21,380 | -€7,412 | -25.7% |
| Remuneration and social security | 454/9 | €504 | - | -€504 | |
| Other amounts payable | 47/48 | €5,000 | €5,289 | +€289 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,189 | €17,889 | -€2,300 | -11.4% |
| Other operating charges | 640/8 | €5,731 | €3,103 | -€2,628 | -45.9% |
| Gross operating margin | 9900 | €45,105 | €74,765 | +€29,660 | +65.8% |
| Operating profit (loss) | 9901 | €19,185 | €53,773 | +€34,588 | +180% |
| Financial income | 75/76B | - | €1,000 | +€1,000 | |
| Recurring financial income | 75 | - | €1,000 | +€1,000 | |
| Financial charges | 65/66B | €714 | €3,634 | +€2,920 | +409% |
| Recurring financial charges | 65 | €714 | €3,634 | +€2,920 | +409% |
| Profit (loss) for the period before taxes | 9903 | €18,471 | €51,140 | +€32,669 | +177% |
| Income taxes | 67/77 | €8,402 | €18,268 | +€9,866 | +117% |
| Profit (loss) for the period | 9904 | €10,069 | €32,871 | +€22,802 | +226% |
| Profit (loss) for the period to be appropriated | 9905 | €10,069 | €32,871 | +€22,802 | +226% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.