OC-TEC: 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-TEC
Largest movements
- Receivables within one year -€26,892
down €26,892 (-54.1%), from €49,696 to €22,804
of which Other amounts receivable: -€25,747
- Cash +€4,378
up €4,378 (+5.0%), from €87,609 to €91,987
mainly Receivables within one year (+€26,892) and Net result for the year (+€16,151)
- Other debts -€34,967
no longer reported in 2025 (was €34,967)
- Profit (loss) carried forward +€16,151
up €16,151 (+39.2%), from €41,157 to €57,308
- Tax, wage and social debts -€13,693
down €13,693 (-42.8%), from €32,011 to €18,319
of which Taxes: -€13,193
- Trade debts +€10,473
up €10,473 (+821.3%), from €1,275 to €11,748
- Gross operating margin -€32,618
down €32,618 (-56.9%), from €57,352 to €24,734
- Taxes -€4,994
down €4,994 (-43.9%), from €11,371 to €6,377
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 | €139,015 | €116,980 | -€22,035 | -15.9% |
| Fixed assets | 21/28 | €1,428 | €1,025 | -€403 | -28.2% |
| Tangible fixed assets | 22/27 | €1,428 | €1,025 | -€403 | -28.2% |
| Furniture and vehicles | 24 | €1,428 | €1,025 | -€403 | -28.2% |
| Current assets | 29/58 | €137,587 | €115,955 | -€21,632 | -15.7% |
| Amounts receivable within one year | 40/41 | €49,696 | €22,804 | -€26,892 | -54.1% |
| Trade receivables | 40 | €13,676 | €12,531 | -€1,145 | -8.4% |
| Other amounts receivable | 41 | €36,020 | €10,273 | -€25,747 | -71.5% |
| Cash at bank and in hand | 54/58 | €87,609 | €91,987 | +€4,378 | +5.0% |
| Deferred charges and accrued income | 490/1 | €282 | €1,164 | +€882 | +312.4% |
| Total equity and liabilities | 10/49 | €139,015 | €116,980 | -€22,035 | -15.9% |
| Equity | 10/15 | €70,762 | €86,913 | +€16,151 | +22.8% |
| Reserves | 13 | €29,605 | €29,605 | = | 0.0% |
| Distributable reserves | 133 | €29,605 | €29,605 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,157 | €57,308 | +€16,151 | +39.2% |
| Amounts payable | 17/49 | €68,253 | €30,067 | -€38,186 | -55.9% |
| Amounts payable within one year | 42/48 | €68,253 | €30,067 | -€38,186 | -55.9% |
| Trade debts | 44 | €1,275 | €11,748 | +€10,473 | +821.3% |
| Suppliers | 440/4 | €1,275 | €11,748 | +€10,473 | +821.3% |
| Taxes, remuneration and social security | 45 | €32,011 | €18,319 | -€13,693 | -42.8% |
| Taxes | 450/3 | €31,511 | €18,319 | -€13,193 | -41.9% |
| Remuneration and social security | 454/9 | €500 | - | -€500 | |
| Other amounts payable | 47/48 | €34,967 | - | -€34,967 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €408 | €403 | -€5 | -1.3% |
| Other operating charges | 640/8 | €1,480 | €985 | -€495 | -33.4% |
| Gross operating margin | 9900 | €57,352 | €24,734 | -€32,618 | -56.9% |
| Operating profit (loss) | 9901 | €55,464 | €23,346 | -€32,118 | -57.9% |
| Financial charges | 65/66B | €385 | €818 | +€433 | +112.6% |
| Recurring financial charges | 65 | €385 | €818 | +€433 | +112.6% |
| Profit (loss) for the period before taxes | 9903 | €55,080 | €22,528 | -€32,551 | -59.1% |
| Income taxes | 67/77 | €11,371 | €6,377 | -€4,994 | -43.9% |
| Profit (loss) for the period | 9904 | €43,708 | €16,151 | -€27,557 | -63.0% |
| Profit (loss) for the period to be appropriated | 9905 | €43,708 | €16,151 | -€27,557 | -63.0% |
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 6 October 2026 via checked.be.