OC CONSULTING: 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.
OC CONSULTING
Largest movements
- Receivables within one year -€19,363
down €19,363 (-55.2%), from €35,052 to €15,689
of which Trade receivables: -€19,235
- Cash +€16,961
up €16,961 (+845.2%), from €2,007 to €18,968
mainly Receivables within one year (+€19,363) and Other debts (+€1,853)
- Deferred charges and accrued income -€1,241
down €1,241 (-65.6%), from €1,891 to €650
- Profit (loss) carried forward -€3,057
down €3,057 (-37.2%), from €8,208 to €5,150
- Tax, wage and social debts -€2,064
down €2,064 (-31.7%), from €6,521 to €4,456
of which Remuneration and social security: -€1,245
- Other debts +€1,853
up €1,853 (+7.8%), from €23,777 to €25,630
- Trade debts -€644
down €644 (-55.5%), from €1,159 to €515
- Gross operating margin -€4,512
down €4,512 (-68.0%), from €6,633 to €2,122
- Other operating charges +€1,813
up €1,813 (+871.8%), from €208 to €2,021
- Financial charges +€1,577
up €1,577 (+2608.9%), from €60 to €1,637
- Taxes -€980
down €980 (-71.4%), from €1,372 to €393
- Financial income +€272
up €272 (+57872.3%), from €0 to €272
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 | €44,465 | €40,553 | -€3,912 | -8.8% |
| Fixed assets | 21/28 | €5,516 | €5,245 | -€270 | -4.9% |
| Tangible fixed assets | 22/27 | €5,516 | €5,245 | -€270 | -4.9% |
| Furniture and vehicles | 24 | €1,337 | €1,505 | +€168 | +12.6% |
| Other tangible fixed assets | 26 | €4,179 | €3,740 | -€439 | -10.5% |
| Current assets | 29/58 | €38,949 | €35,307 | -€3,642 | -9.4% |
| Amounts receivable within one year | 40/41 | €35,052 | €15,689 | -€19,363 | -55.2% |
| Trade receivables | 40 | €34,924 | €15,689 | -€19,235 | -55.1% |
| Other amounts receivable | 41 | €128 | - | -€128 | |
| Cash at bank and in hand | 54/58 | €2,007 | €18,968 | +€16,961 | +845.2% |
| Deferred charges and accrued income | 490/1 | €1,891 | €650 | -€1,241 | -65.6% |
| Total equity and liabilities | 10/49 | €44,465 | €40,553 | -€3,912 | -8.8% |
| Equity | 10/15 | €13,008 | €9,950 | -€3,057 | -23.5% |
| Contributions | 10/11 | €4,800 | €4,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,208 | €5,150 | -€3,057 | -37.2% |
| Amounts payable | 17/49 | €31,457 | €30,602 | -€855 | -2.7% |
| Amounts payable within one year | 42/48 | €31,457 | €30,602 | -€855 | -2.7% |
| Trade debts | 44 | €1,159 | €515 | -€644 | -55.5% |
| Suppliers | 440/4 | €1,159 | €515 | -€644 | -55.5% |
| Taxes, remuneration and social security | 45 | €6,521 | €4,456 | -€2,064 | -31.7% |
| Taxes | 450/3 | €5,276 | €4,456 | -€819 | -15.5% |
| Remuneration and social security | 454/9 | €1,245 | - | -€1,245 | |
| Other amounts payable | 47/48 | €23,777 | €25,630 | +€1,853 | +7.8% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,194 | €1,400 | +€206 | +17.3% |
| Other operating charges | 640/8 | €208 | €2,021 | +€1,813 | +871.8% |
| Gross operating margin | 9900 | €6,633 | €2,122 | -€4,512 | -68.0% |
| Operating profit (loss) | 9901 | €5,231 | -€1,300 | -€6,531 | |
| Financial income | 75/76B | €0 | €272 | +€272 | +57872.3% |
| Recurring financial income | 75 | €0 | €272 | +€272 | +57872.3% |
| Financial charges | 65/66B | €60 | €1,637 | +€1,577 | +2608.9% |
| Recurring financial charges | 65 | €60 | €1,637 | +€1,577 | +2608.9% |
| Profit (loss) for the period before taxes | 9903 | €5,172 | -€2,664 | -€7,836 | |
| Income taxes | 67/77 | €1,372 | €393 | -€980 | -71.4% |
| Profit (loss) for the period | 9904 | €3,799 | -€3,057 | -€6,856 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,799 | -€3,057 | -€6,856 |
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 4 October 2026 via checked.be.