OC PROJECTS: 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 PROJECTS
Largest movements
- Receivables within one year +€20,766
up €20,766 (+23.0%), from €90,238 to €111,004
of which Trade receivables: +€14,867
- Tangible fixed assets -€9,097
down €9,097 (-3.0%), from €302,812 to €293,714
of which Land and buildings: -€8,844
- Other debts +€38,754
up €38,754 (+25.4%), from €152,666 to €191,420
- Profit (loss) carried forward -€17,495
down €17,495 (-61.8%), from -€28,311 to -€45,805
- Debts after one year -€15,244
down €15,244 (-6.1%), from €250,908 to €235,663
of which Financial debts: -€13,369
- Gross operating margin +€20,043
up €20,043, from -€15,604 to €4,439
- Other operating charges +€4,532
up €4,532 (+228.7%), from €1,982 to €6,514
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 | €395,484 | €405,731 | +€10,247 | +2.6% |
| Fixed assets | 21/28 | €302,812 | €293,714 | -€9,097 | -3.0% |
| Tangible fixed assets | 22/27 | €302,812 | €293,714 | -€9,097 | -3.0% |
| Land and buildings | 22 | €301,798 | €292,954 | -€8,844 | -2.9% |
| Furniture and vehicles | 24 | €1,013 | €760 | -€253 | -25.0% |
| Current assets | 29/58 | €92,672 | €112,016 | +€19,344 | +20.9% |
| Amounts receivable within one year | 40/41 | €90,238 | €111,004 | +€20,766 | +23.0% |
| Trade receivables | 40 | €90,238 | €105,105 | +€14,867 | +16.5% |
| Other amounts receivable | 41 | €0 | €5,899 | +€5,899 | |
| Current investments | 50/53 | €41 | €241 | +€201 | +490.6% |
| Cash at bank and in hand | 54/58 | €363 | €736 | +€374 | +103.2% |
| Deferred charges and accrued income | 490/1 | €2,030 | €34 | -€1,996 | -98.3% |
| Total equity and liabilities | 10/49 | €395,484 | €405,731 | +€10,247 | +2.6% |
| Equity | 10/15 | -€26,811 | -€44,305 | -€17,495 | -65.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,311 | -€45,805 | -€17,495 | -61.8% |
| Amounts payable | 17/49 | €422,295 | €450,036 | +€27,741 | +6.6% |
| Amounts payable after more than one year | 17 | €250,908 | €235,663 | -€15,244 | -6.1% |
| Financial debts | 170/4 | €246,153 | €232,783 | -€13,369 | -5.4% |
| Other amounts payable | 178/9 | €4,755 | €2,880 | -€1,875 | -39.4% |
| Amounts payable within one year | 42/48 | €171,387 | €214,372 | +€42,986 | +25.1% |
| Current portion of amounts payable after more than one year | 42 | €13,097 | €13,369 | +€272 | +2.1% |
| Trade debts | 44 | €4,919 | €7,670 | +€2,751 | +55.9% |
| Suppliers | 440/4 | €4,919 | €7,670 | +€2,751 | +55.9% |
| Taxes, remuneration and social security | 45 | €705 | €1,913 | +€1,208 | +171.4% |
| Taxes | 450/3 | €705 | €1,913 | +€1,208 | +171.4% |
| Other amounts payable | 47/48 | €152,666 | €191,420 | +€38,754 | +25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,097 | €9,097 | = | 0.0% |
| Other operating charges | 640/8 | €1,982 | €6,514 | +€4,532 | +228.7% |
| Gross operating margin | 9900 | -€15,604 | €4,439 | +€20,043 | |
| Operating profit (loss) | 9901 | -€26,683 | -€11,172 | +€15,511 | +58.1% |
| Financial income | 75/76B | €0 | €1 | +€0 | +221.1% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +221.1% |
| Financial charges | 65/66B | €6,179 | €6,323 | +€144 | +2.3% |
| Recurring financial charges | 65 | €6,179 | €6,323 | +€144 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | -€32,862 | -€17,495 | +€15,367 | +46.8% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€32,862 | -€17,495 | +€15,367 | +46.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,862 | -€17,495 | +€15,367 | +46.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.