ÖC Law: 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.
ÖC Law
Largest movements
- Tangible fixed assets +€35,668
new in 2025: €35,668
- Cash -€7,022
down €7,022 (-36.8%), from €19,081 to €12,059
mainly Investment in fixed assets (net) (-€37,714) and Other debts (-€7,658)
- Deferred charges and accrued income +€2,187
new in 2025: €2,187
- Debts after one year +€28,815
new in 2025: €28,815
- Other debts -€7,658
down €7,658 (-71.5%), from €10,716 to €3,058
- Current portion of long-term debt +€7,146
new in 2025: €7,146
- Profit (loss) carried forward +€4,131
up €4,131 (+130.6%), from €3,163 to €7,293
- Tax, wage and social debts -€1,680
down €1,680 (-53.6%), from €3,133 to €1,452
- Gross operating margin +€4,244
up €4,244 (+134.2%), from €3,163 to €7,406
- Depreciation +€2,046
new in 2025: €2,046
- Taxes +€714
new in 2025: €714
- Financial charges +€308
new in 2025: €308
- Other operating charges +€207
new in 2025: €207
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 | €19,329 | €50,214 | +€30,885 | +159.8% |
| Fixed assets | 21/28 | - | €35,668 | +€35,668 | |
| Tangible fixed assets | 22/27 | - | €35,668 | +€35,668 | |
| Furniture and vehicles | 24 | - | €35,668 | +€35,668 | |
| Current assets | 29/58 | €19,329 | €14,545 | -€4,784 | -24.7% |
| Amounts receivable within one year | 40/41 | €248 | €299 | +€51 | +20.5% |
| Trade receivables | 40 | €248 | €299 | +€51 | +20.5% |
| Cash at bank and in hand | 54/58 | €19,081 | €12,059 | -€7,022 | -36.8% |
| Deferred charges and accrued income | 490/1 | - | €2,187 | +€2,187 | |
| Total equity and liabilities | 10/49 | €19,329 | €50,214 | +€30,885 | +159.8% |
| Equity | 10/15 | €5,163 | €9,293 | +€4,131 | +80.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,163 | €7,293 | +€4,131 | +130.6% |
| Amounts payable | 17/49 | €14,167 | €40,921 | +€26,754 | +188.9% |
| Amounts payable after more than one year | 17 | - | €28,815 | +€28,815 | |
| Financial debts | 170/4 | - | €28,815 | +€28,815 | |
| Amounts payable within one year | 42/48 | €14,167 | €12,105 | -€2,061 | -14.6% |
| Current portion of amounts payable after more than one year | 42 | - | €7,146 | +€7,146 | |
| Trade debts | 44 | €318 | €449 | +€131 | +41.2% |
| Suppliers | 440/4 | €318 | €449 | +€131 | +41.2% |
| Taxes, remuneration and social security | 45 | €3,133 | €1,452 | -€1,680 | -53.6% |
| Taxes | 450/3 | €3,133 | €1,452 | -€1,680 | -53.6% |
| Other amounts payable | 47/48 | €10,716 | €3,058 | -€7,658 | -71.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,046 | +€2,046 | |
| Other operating charges | 640/8 | - | €207 | +€207 | |
| Gross operating margin | 9900 | €3,163 | €7,406 | +€4,244 | +134.2% |
| Operating profit (loss) | 9901 | €3,163 | €5,153 | +€1,990 | +62.9% |
| Financial charges | 65/66B | - | €308 | +€308 | |
| Recurring financial charges | 65 | - | €308 | +€308 | |
| Profit (loss) for the period before taxes | 9903 | €3,163 | €4,845 | +€1,682 | +53.2% |
| Income taxes | 67/77 | - | €714 | +€714 | |
| Profit (loss) for the period | 9904 | €3,163 | €4,131 | +€968 | +30.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,163 | €4,131 | +€968 | +30.6% |
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.