OCA Services: 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 Services
Largest movements
- Cash -€2,959
no longer reported in 2025 (was €2,959)
mainly Current portion of long-term debt (-€18,515) and Net result for the year (-€5,432)
- Receivables within one year +€1,437
up €1,437 (+3.1%), from €46,122 to €47,558
of which Other amounts receivable: +€1,437
- Other debts +€21,667
up €21,667 (+55.1%), from €39,300 to €60,967
- Current portion of long-term debt -€18,515
down €18,515 (-60.8%), from €30,465 to €11,950
- Profit (loss) carried forward -€5,432
down €5,432 (-14.9%), from -€36,560 to -€41,992
- Trade debts +€639
up €639 (+4.3%), from €14,925 to €15,565
- Staff costs -€20,173
no longer reported in 2025 (was €20,173)
- Gross operating margin -€13,494
down €13,494, from €8,723 to -€4,771
- Financial charges -€13,283
down €13,283 (-95.2%), from €13,947 to €664
- Financial income -€6,726
down €6,726 (-100.0%), from €6,728 to €3
- Depreciation -€1,928
no longer reported in 2025 (was €1,928)
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 | €51,412 | €50,215 | -€1,198 | -2.3% |
| Fixed assets | 21/28 | €1,680 | €1,680 | = | 0.0% |
| Financial fixed assets | 28 | €1,680 | €1,680 | = | 0.0% |
| Current assets | 29/58 | €49,732 | €48,535 | -€1,198 | -2.4% |
| Amounts receivable within one year | 40/41 | €46,122 | €47,558 | +€1,437 | +3.1% |
| Trade receivables | 40 | €43,677 | €43,677 | = | 0.0% |
| Other amounts receivable | 41 | €2,445 | €3,882 | +€1,437 | +58.8% |
| Current investments | 50/53 | - | €325 | +€325 | |
| Cash at bank and in hand | 54/58 | €2,959 | - | -€2,959 | |
| Deferred charges and accrued income | 490/1 | €652 | €652 | = | 0.0% |
| Total equity and liabilities | 10/49 | €51,412 | €50,215 | -€1,198 | -2.3% |
| Equity | 10/15 | -€34,560 | -€39,992 | -€5,432 | -15.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,560 | -€41,992 | -€5,432 | -14.9% |
| Amounts payable | 17/49 | €85,972 | €90,207 | +€4,234 | +4.9% |
| Amounts payable within one year | 42/48 | €85,972 | €90,207 | +€4,234 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €30,465 | €11,950 | -€18,515 | -60.8% |
| Financial debts | 43 | - | €442 | +€442 | |
| Credit institutions | 430/8 | - | €442 | +€442 | |
| Trade debts | 44 | €14,925 | €15,565 | +€639 | +4.3% |
| Suppliers | 440/4 | €14,925 | €15,565 | +€639 | +4.3% |
| Taxes, remuneration and social security | 45 | €1,282 | €1,282 | = | 0.0% |
| Taxes | 450/3 | €1,282 | €1,282 | = | 0.0% |
| Other amounts payable | 47/48 | €39,300 | €60,967 | +€21,667 | +55.1% |
| Remuneration, social security and pensions | 62 | €20,173 | - | -€20,173 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,928 | - | -€1,928 | |
| Other operating charges | 640/8 | €791 | - | -€791 | |
| Gross operating margin | 9900 | €8,723 | -€4,771 | -€13,494 | |
| Operating profit (loss) | 9901 | -€14,169 | -€4,771 | +€9,398 | +66.3% |
| Financial income | 75/76B | €6,728 | €3 | -€6,726 | -100.0% |
| Recurring financial income | 75 | €6,728 | €3 | -€6,726 | -100.0% |
| Financial charges | 65/66B | €13,947 | €664 | -€13,283 | -95.2% |
| Recurring financial charges | 65 | €13,947 | €664 | -€13,283 | -95.2% |
| Profit (loss) for the period before taxes | 9903 | -€21,388 | -€5,432 | +€15,956 | +74.6% |
| Profit (loss) for the period | 9904 | -€21,388 | -€5,432 | +€15,956 | +74.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,388 | -€5,432 | +€15,956 | +74.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.