OC RISK 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 RISK CONSULTING
Largest movements
- Receivables within one year -€49,885
down €49,885 (-64.3%), from €77,531 to €27,646
of which Trade receivables: -€56,893
- Cash -€26,429
down €26,429 (-33.8%), from €78,206 to €51,778
mainly Contributions, distributions and other (-€77,811) and Other debts (-€45,260)
- Tangible fixed assets -€12,597
down €12,597 (-18.6%), from €67,761 to €55,164
of which Furniture and vehicles: -€12,041
- Other debts -€45,260
down €45,260 (-31.0%), from €146,187 to €100,927
- Profit (loss) carried forward -€33,957
no longer reported in 2025 (was €33,957)
- Tax, wage and social debts -€10,331
down €10,331 (-55.1%), from €18,743 to €8,412
- Gross operating margin -€53,900
down €53,900 (-41.5%), from €130,032 to €76,132
- Taxes -€9,031
down €9,031 (-40.3%), from €22,434 to €13,403
- Depreciation +€2,584
up €2,584 (+17.9%), from €14,431 to €17,016
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 | €223,868 | €135,056 | -€88,812 | -39.7% |
| Fixed assets | 21/28 | €67,761 | €55,164 | -€12,597 | -18.6% |
| Tangible fixed assets | 22/27 | €67,761 | €55,164 | -€12,597 | -18.6% |
| Furniture and vehicles | 24 | €50,862 | €38,821 | -€12,041 | -23.7% |
| Other tangible fixed assets | 26 | €16,899 | €16,343 | -€556 | -3.3% |
| Current assets | 29/58 | €156,107 | €79,892 | -€76,215 | -48.8% |
| Amounts receivable within one year | 40/41 | €77,531 | €27,646 | -€49,885 | -64.3% |
| Trade receivables | 40 | €76,949 | €20,056 | -€56,893 | -73.9% |
| Other amounts receivable | 41 | €582 | €7,590 | +€7,008 | +1,205% |
| Cash at bank and in hand | 54/58 | €78,206 | €51,778 | -€26,429 | -33.8% |
| Deferred charges and accrued income | 490/1 | €370 | €469 | +€99 | +26.7% |
| Total equity and liabilities | 10/49 | €223,868 | €135,056 | -€88,812 | -39.7% |
| Equity | 10/15 | €54,417 | €20,460 | -€33,957 | -62.4% |
| 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% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,957 | - | -€33,957 | |
| Amounts payable | 17/49 | €169,451 | €114,596 | -€54,855 | -32.4% |
| Amounts payable within one year | 42/48 | €169,451 | €114,596 | -€54,855 | -32.4% |
| Trade debts | 44 | €4,521 | €5,257 | +€736 | +16.3% |
| Suppliers | 440/4 | €4,521 | €5,257 | +€736 | +16.3% |
| Taxes, remuneration and social security | 45 | €18,743 | €8,412 | -€10,331 | -55.1% |
| Taxes | 450/3 | €18,743 | €8,412 | -€10,331 | -55.1% |
| Other amounts payable | 47/48 | €146,187 | €100,927 | -€45,260 | -31.0% |
| Non-recurring operating income | 76A | €8,333 | - | -€8,333 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,431 | €17,016 | +€2,584 | +17.9% |
| Other operating charges | 640/8 | €485 | €385 | -€99 | -20.5% |
| Gross operating margin | 9900 | €130,032 | €76,132 | -€53,900 | -41.5% |
| Operating profit (loss) | 9901 | €115,116 | €58,731 | -€56,385 | -49.0% |
| Financial charges | 65/66B | €1,174 | €1,475 | +€301 | +25.7% |
| Recurring financial charges | 65 | €1,174 | €1,475 | +€301 | +25.7% |
| Profit (loss) for the period before taxes | 9903 | €113,943 | €57,256 | -€56,686 | -49.7% |
| Income taxes | 67/77 | €22,434 | €13,403 | -€9,031 | -40.3% |
| Profit (loss) for the period | 9904 | €91,509 | €43,854 | -€47,655 | -52.1% |
| Profit (loss) for the period to be appropriated | 9905 | €91,509 | €43,854 | -€47,655 | -52.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.