OCA-ARCHITECTURE: 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.
OCA-ARCHITECTURE
Largest movements
- Cash -€13,080
down €13,080 (-44.3%), from €29,540 to €16,460
mainly Receivables within one year (-€12,647) and Net result for the year (-€4,486)
- Receivables within one year +€12,647
up €12,647 (+71.8%), from €17,611 to €30,258
of which Trade receivables: +€9,225
- Financial fixed assets -€1,600
down €1,600 (-76.3%), from €2,096 to €496
- Deferred charges and accrued income +€550
up €550 (+39.2%), from €1,401 to €1,951
- Profit (loss) carried forward -€4,486
down €4,486 (-39.6%), from €11,320 to €6,834
- Trade debts +€2,635
up €2,635 (+120.5%), from €2,187 to €4,822
- Gross operating margin -€21,446
down €21,446, from €19,056 to -€2,390
- Taxes -€4,618
down €4,618 (-96.3%), from €4,797 to €179
- Other operating charges -€1,105
down €1,105 (-75.5%), from €1,464 to €359
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 | €52,892 | €50,943 | -€1,949 | -3.7% |
| Formation expenses | 20 | €778 | €582 | -€196 | -25.2% |
| Fixed assets | 21/28 | €3,563 | €1,693 | -€1,870 | -52.5% |
| Tangible fixed assets | 22/27 | €1,467 | €1,197 | -€270 | -18.4% |
| Furniture and vehicles | 24 | €1,467 | €1,197 | -€270 | -18.4% |
| Financial fixed assets | 28 | €2,096 | €496 | -€1,600 | -76.3% |
| Current assets | 29/58 | €48,552 | €48,669 | +€117 | +0.2% |
| Amounts receivable within one year | 40/41 | €17,611 | €30,258 | +€12,647 | +71.8% |
| Trade receivables | 40 | €6,752 | €15,977 | +€9,225 | +136.6% |
| Other amounts receivable | 41 | €10,859 | €14,281 | +€3,422 | +31.5% |
| Cash at bank and in hand | 54/58 | €29,540 | €16,460 | -€13,080 | -44.3% |
| Deferred charges and accrued income | 490/1 | €1,401 | €1,951 | +€550 | +39.2% |
| Total equity and liabilities | 10/49 | €52,892 | €50,943 | -€1,949 | -3.7% |
| Equity | 10/15 | €50,400 | €45,914 | -€4,486 | -8.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,480 | €20,480 | = | 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% |
| Distributable reserves | 133 | €18,620 | €18,620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,320 | €6,834 | -€4,486 | -39.6% |
| Amounts payable | 17/49 | €2,492 | €5,029 | +€2,537 | +101.8% |
| Amounts payable within one year | 42/48 | €2,368 | €5,029 | +€2,661 | +112.4% |
| Trade debts | 44 | €2,187 | €4,822 | +€2,635 | +120.5% |
| Suppliers | 440/4 | €2,187 | €4,822 | +€2,635 | +120.5% |
| Other amounts payable | 47/48 | €181 | €207 | +€26 | +14.2% |
| Accrued charges and deferred income | 492/3 | €124 | €0 | -€124 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,524 | €1,422 | -€102 | -6.7% |
| Other operating charges | 640/8 | €1,464 | €359 | -€1,105 | -75.5% |
| Gross operating margin | 9900 | €19,056 | -€2,390 | -€21,446 | |
| Operating profit (loss) | 9901 | €16,069 | -€4,170 | -€20,239 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -100.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100.0% |
| Financial charges | 65/66B | €152 | €137 | -€15 | -9.8% |
| Recurring financial charges | 65 | €152 | €137 | -€15 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €15,919 | -€4,307 | -€20,226 | |
| Income taxes | 67/77 | €4,797 | €179 | -€4,618 | -96.3% |
| Profit (loss) for the period | 9904 | €11,122 | -€4,486 | -€15,608 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,122 | -€4,486 | -€15,608 |
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 3 October 2026 via checked.be.