OCA Management: 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 Management
Largest movements
- Receivables after one year -€630,000
down €630,000 (-80.4%), from €784,000 to €154,000
- Receivables within one year +€184,882
up €184,882 (+230.6%), from €80,187 to €265,069
of which Other amounts receivable: +€181,495
- Cash -€140,306
down €140,306 (-95.9%), from €146,251 to €5,945
mainly Contributions, distributions and other (-€1.1m) and Receivables within one year (-€184,882)
- Tangible fixed assets +€53,309
up €53,309 (+171.3%), from €31,114 to €84,423
of which Plant, machinery and equipment: +€54,719
- Current investments -€50,956
no longer reported in 2025 (was €50,956)
- Reserves -€600,800
down €600,800 (-55.7%), from €1.1m to €478,160
- Tax, wage and social debts +€15,211
up €15,211 (+138.8%), from €10,960 to €26,171
- Gross operating margin +€30,161
up €30,161 (+5.0%), from €606,865 to €637,026
- Depreciation +€8,482
up €8,482 (+267.5%), from €3,171 to €11,653
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 | €1,095,261 | €512,231 | -€583,030 | -53.2% |
| Fixed assets | 21/28 | €31,114 | €84,423 | +€53,309 | +171.3% |
| Tangible fixed assets | 22/27 | €31,114 | €84,423 | +€53,309 | +171.3% |
| Plant, machinery and equipment | 23 | €28,014 | €82,733 | +€54,719 | +195.3% |
| Furniture and vehicles | 24 | €3,100 | €1,690 | -€1,410 | -45.5% |
| Current assets | 29/58 | €1,064,147 | €427,808 | -€636,339 | -59.8% |
| Amounts receivable after more than one year | 29 | €784,000 | €154,000 | -€630,000 | -80.4% |
| Other amounts receivable | 291 | €784,000 | €154,000 | -€630,000 | -80.4% |
| Amounts receivable within one year | 40/41 | €80,187 | €265,069 | +€184,882 | +230.6% |
| Trade receivables | 40 | €60,785 | €64,171 | +€3,387 | +5.6% |
| Other amounts receivable | 41 | €19,402 | €200,897 | +€181,495 | +935.4% |
| Current investments | 50/53 | €50,956 | - | -€50,956 | |
| Cash at bank and in hand | 54/58 | €146,251 | €5,945 | -€140,306 | -95.9% |
| Deferred charges and accrued income | 490/1 | €2,754 | €2,794 | +€41 | +1.5% |
| Total equity and liabilities | 10/49 | €1,095,261 | €512,231 | -€583,030 | -53.2% |
| Equity | 10/15 | €1,079,961 | €479,160 | -€600,800 | -55.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €1,078,961 | €478,160 | -€600,800 | -55.7% |
| Distributable reserves | 133 | €1,078,961 | €478,160 | -€600,800 | -55.7% |
| Amounts payable | 17/49 | €15,300 | €33,070 | +€17,770 | +116.1% |
| Amounts payable within one year | 42/48 | €15,300 | €30,414 | +€15,114 | +98.8% |
| Trade debts | 44 | €4,341 | €4,244 | -€97 | -2.2% |
| Suppliers | 440/4 | €4,341 | €4,244 | -€97 | -2.2% |
| Taxes, remuneration and social security | 45 | €10,960 | €26,171 | +€15,211 | +138.8% |
| Taxes | 450/3 | €10,960 | €26,171 | +€15,211 | +138.8% |
| Accrued charges and deferred income | 492/3 | - | €2,656 | +€2,656 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,171 | €11,653 | +€8,482 | +267.5% |
| Other operating charges | 640/8 | €115 | €126 | +€11 | +9.6% |
| Gross operating margin | 9900 | €606,865 | €637,026 | +€30,161 | +5.0% |
| Operating profit (loss) | 9901 | €603,579 | €625,247 | +€21,668 | +3.6% |
| Financial income | 75/76B | €15,676 | €10,088 | -€5,588 | -35.6% |
| Recurring financial income | 75 | €15,676 | €10,088 | -€5,588 | -35.6% |
| Financial charges | 65/66B | -€3,394 | €1,932 | +€5,326 | |
| Recurring financial charges | 65 | -€3,394 | €1,932 | +€5,326 | |
| Profit (loss) for the period before taxes | 9903 | €622,649 | €633,403 | +€10,754 | +1.7% |
| Income taxes | 67/77 | €151,327 | €155,243 | +€3,916 | +2.6% |
| Profit (loss) for the period | 9904 | €471,322 | €478,160 | +€6,838 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €471,322 | €478,160 | +€6,838 | +1.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.