OC ENGINEERING: 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 ENGINEERING
Largest movements
- Tangible fixed assets -€50,031
down €50,031 (-48.1%), from €104,108 to €54,077
of which Furniture and vehicles: -€46,300
- Receivables within one year -€29,593
down €29,593 (-47.0%), from €62,981 to €33,388
of which Trade receivables: -€28,282
- Cash -€10,145
down €10,145 (-59.1%), from €17,160 to €7,015
mainly Net result for the year (-€31,166) and Debts after one year (-€28,923)
- Profit (loss) carried forward -€31,166
down €31,166 (-59.3%), from €52,545 to €21,379
- Debts after one year -€28,923
down €28,923 (-100.0%), from €28,923 to €0
- Trade debts -€12,404
down €12,404 (-78.1%), from €15,880 to €3,476
- Current portion of long-term debt -€8,559
down €8,559 (-100.0%), from €8,559 to €0
- Tax, wage and social debts -€6,020
down €6,020 (-45.9%), from €13,125 to €7,105
- Gross operating margin -€92,634
down €92,634, from €89,921 to -€2,713
- Taxes -€13,456
down €13,456 (-98.1%), from €13,723 to €267
- Depreciation -€10,856
down €10,856 (-61.4%), from €17,687 to €6,831
- Financial charges +€1,304
up €1,304 (+25.2%), from €5,166 to €6,470
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 | €199,762 | €108,058 | -€91,704 | -45.9% |
| Fixed assets | 21/28 | €113,108 | €62,077 | -€51,031 | -45.1% |
| Intangible fixed assets | 21 | €9,000 | €8,000 | -€1,000 | -11.1% |
| Tangible fixed assets | 22/27 | €104,108 | €54,077 | -€50,031 | -48.1% |
| Land and buildings | 22 | €46,094 | €43,668 | -€2,426 | -5.3% |
| Plant, machinery and equipment | 23 | €5,415 | €4,110 | -€1,305 | -24.1% |
| Furniture and vehicles | 24 | €52,600 | €6,300 | -€46,300 | -88.0% |
| Current assets | 29/58 | €86,653 | €45,980 | -€40,673 | -46.9% |
| Amounts receivable within one year | 40/41 | €62,981 | €33,388 | -€29,593 | -47.0% |
| Trade receivables | 40 | €61,658 | €33,375 | -€28,282 | -45.9% |
| Other amounts receivable | 41 | €1,323 | €13 | -€1,311 | -99.0% |
| Cash at bank and in hand | 54/58 | €17,160 | €7,015 | -€10,145 | -59.1% |
| Deferred charges and accrued income | 490/1 | €6,513 | €5,578 | -€935 | -14.4% |
| Total equity and liabilities | 10/49 | €199,762 | €108,058 | -€91,704 | -45.9% |
| Equity | 10/15 | €62,545 | €31,379 | -€31,166 | -49.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,545 | €21,379 | -€31,166 | -59.3% |
| Amounts payable | 17/49 | €137,217 | €76,678 | -€60,538 | -44.1% |
| Amounts payable after more than one year | 17 | €28,923 | €0 | -€28,923 | -100.0% |
| Financial debts | 170/4 | €28,923 | €0 | -€28,923 | -100.0% |
| Amounts payable within one year | 42/48 | €108,228 | €76,611 | -€31,617 | -29.2% |
| Current portion of amounts payable after more than one year | 42 | €8,559 | €0 | -€8,559 | -100.0% |
| Trade debts | 44 | €15,880 | €3,476 | -€12,404 | -78.1% |
| Suppliers | 440/4 | €15,880 | €3,476 | -€12,404 | -78.1% |
| Taxes, remuneration and social security | 45 | €13,125 | €7,105 | -€6,020 | -45.9% |
| Taxes | 450/3 | €13,125 | €7,105 | -€6,020 | -45.9% |
| Other amounts payable | 47/48 | €70,664 | €66,030 | -€4,634 | -6.6% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Non-recurring operating income | 76A | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,687 | €6,831 | -€10,856 | -61.4% |
| Other operating charges | 640/8 | €799 | €684 | -€115 | -14.4% |
| Non-recurring operating charges | 66A | - | €14,200 | +€14,200 | |
| Gross operating margin | 9900 | €89,921 | -€2,713 | -€92,634 | |
| Operating profit (loss) | 9901 | €71,435 | -€24,428 | -€95,863 | |
| Financial charges | 65/66B | €5,166 | €6,470 | +€1,304 | +25.2% |
| Recurring financial charges | 65 | €5,166 | €6,470 | +€1,304 | +25.2% |
| Profit (loss) for the period before taxes | 9903 | €66,269 | -€30,899 | -€97,167 | |
| Income taxes | 67/77 | €13,723 | €267 | -€13,456 | -98.1% |
| Profit (loss) for the period | 9904 | €52,545 | -€31,166 | -€83,711 | |
| Profit (loss) for the period to be appropriated | 9905 | €52,545 | -€31,166 | -€83,711 |
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 5 October 2026 via checked.be.