OCA 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.
OCA Consulting
Largest movements
- Cash -€30,380
down €30,380 (-33.9%), from €89,720 to €59,340
mainly Contributions, distributions and other (-€50,000) and Current investments (-€20,000)
- Current investments +€20,000
up €20,000 (+200%), from €10,000 to €30,000
- Tangible fixed assets -€13,201
down €13,201 (-34.6%), from €38,148 to €24,947
- Receivables within one year +€4,774
up €4,774 (+110%), from €4,323 to €9,096
of which Other amounts receivable: +€4,774
- Tax, wage and social debts -€9,737
down €9,737 (-67.6%), from €14,407 to €4,670
- Debts after one year -€9,162
down €9,162 (-43.8%), from €20,936 to €11,774
- Profit (loss) carried forward -€2,606
down €2,606 (-1.5%), from €169,656 to €167,050
- Trade debts +€2,501
up €2,501 (+219%), from €1,142 to €3,643
- Gross operating margin +€2,956
up €2,956 (+4.1%), from €71,348 to €74,304
- Depreciation -€1,262
down €1,262 (-8.7%), from €14,463 to €13,201
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 | €218,079 | €199,298 | -€18,781 | -8.6% |
| Fixed assets | 21/28 | €87,841 | €74,640 | -€13,201 | -15.0% |
| Tangible fixed assets | 22/27 | €38,148 | €24,947 | -€13,201 | -34.6% |
| Furniture and vehicles | 24 | €38,148 | €24,947 | -€13,201 | -34.6% |
| Financial fixed assets | 28 | €49,693 | €49,693 | = | 0.0% |
| Current assets | 29/58 | €130,238 | €124,658 | -€5,580 | -4.3% |
| Amounts receivable after more than one year | 29 | €25,500 | €25,500 | = | 0.0% |
| Other amounts receivable | 291 | €25,500 | €25,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,323 | €9,096 | +€4,774 | +110% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €4,323 | €9,096 | +€4,774 | +110% |
| Current investments | 50/53 | €10,000 | €30,000 | +€20,000 | +200% |
| Cash at bank and in hand | 54/58 | €89,720 | €59,340 | -€30,380 | -33.9% |
| Deferred charges and accrued income | 490/1 | €695 | €721 | +€26 | +3.7% |
| Total equity and liabilities | 10/49 | €218,079 | €199,298 | -€18,781 | -8.6% |
| Equity | 10/15 | €172,656 | €170,050 | -€2,606 | -1.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €169,656 | €167,050 | -€2,606 | -1.5% |
| Amounts payable | 17/49 | €45,424 | €29,248 | -€16,175 | -35.6% |
| Amounts payable after more than one year | 17 | €20,936 | €11,774 | -€9,162 | -43.8% |
| Financial debts | 170/4 | €20,936 | €11,774 | -€9,162 | -43.8% |
| Amounts payable within one year | 42/48 | €24,488 | €17,475 | -€7,013 | -28.6% |
| Current portion of amounts payable after more than one year | 42 | €8,939 | €9,162 | +€223 | +2.5% |
| Trade debts | 44 | €1,142 | €3,643 | +€2,501 | +219% |
| Suppliers | 440/4 | €1,142 | €3,643 | +€2,501 | +219% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €14,407 | €4,670 | -€9,737 | -67.6% |
| Taxes | 450/3 | €14,407 | €4,670 | -€9,737 | -67.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,463 | €13,201 | -€1,262 | -8.7% |
| Other operating charges | 640/8 | €1,275 | €664 | -€612 | -48.0% |
| Gross operating margin | 9900 | €71,348 | €74,304 | +€2,956 | +4.1% |
| Operating profit (loss) | 9901 | €55,609 | €60,440 | +€4,830 | +8.7% |
| Financial income | 75/76B | €226 | €358 | +€132 | +58.4% |
| Recurring financial income | 75 | €226 | €358 | +€132 | +58.4% |
| Financial charges | 65/66B | €1,131 | €906 | -€225 | -19.9% |
| Recurring financial charges | 65 | €1,131 | €906 | -€225 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €54,705 | €59,892 | +€5,187 | +9.5% |
| Income taxes | 67/77 | €12,075 | €12,498 | +€423 | +3.5% |
| Profit (loss) for the period | 9904 | €42,630 | €47,394 | +€4,764 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,630 | €47,394 | +€4,764 | +11.2% |
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 18 October 2026 via checked.be.