OCAI-CAD: 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.
OCAI-CAD
Largest movements
- Cash -€60,073
down €60,073 (-87.3%), from €68,808 to €8,735
mainly Investment in fixed assets (net) (-€65,749) and Net result for the year (-€12,723)
- Tangible fixed assets +€53,248
new in 2025: €53,248
- Receivables within one year -€16,185
down €16,185 (-19.0%), from €85,048 to €68,863
of which Trade receivables: -€15,900
- Profit (loss) carried forward -€12,723
down €12,723 (-365%), from -€3,488 to -€16,211
- Other debts -€8,798
down €8,798 (-7.7%), from €114,442 to €105,644
- Tax, wage and social debts -€1,650
down €1,650 (-86.3%), from €1,912 to €262
- Gross operating margin -€47,935
down €47,935 (-96.8%), from €49,502 to €1,566
- Depreciation +€12,501
new in 2025: €12,501
- Taxes -€1,650
down €1,650 (-86.3%), from €1,912 to €262
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 | €153,856 | €130,845 | -€23,011 | -15.0% |
| Fixed assets | 21/28 | - | €53,248 | +€53,248 | |
| Tangible fixed assets | 22/27 | - | €53,248 | +€53,248 | |
| Furniture and vehicles | 24 | - | €53,248 | +€53,248 | |
| Current assets | 29/58 | €153,856 | €77,597 | -€76,258 | -49.6% |
| Amounts receivable within one year | 40/41 | €85,048 | €68,863 | -€16,185 | -19.0% |
| Trade receivables | 40 | €33,320 | €17,420 | -€15,900 | -47.7% |
| Other amounts receivable | 41 | €51,728 | €51,443 | -€285 | -0.6% |
| Cash at bank and in hand | 54/58 | €68,808 | €8,735 | -€60,073 | -87.3% |
| Total equity and liabilities | 10/49 | €153,856 | €130,845 | -€23,011 | -15.0% |
| Equity | 10/15 | €37,322 | €24,600 | -€12,723 | -34.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,210 | €22,210 | = | 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 | €20,350 | €20,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,488 | -€16,211 | -€12,723 | -365% |
| Amounts payable | 17/49 | €116,533 | €106,245 | -€10,288 | -8.8% |
| Amounts payable within one year | 42/48 | €116,533 | €106,245 | -€10,288 | -8.8% |
| Trade debts | 44 | €179 | €339 | +€160 | +89.4% |
| Suppliers | 440/4 | €179 | €339 | +€160 | +89.4% |
| Taxes, remuneration and social security | 45 | €1,912 | €262 | -€1,650 | -86.3% |
| Taxes | 450/3 | €1,912 | €262 | -€1,650 | -86.3% |
| Other amounts payable | 47/48 | €114,442 | €105,644 | -€8,798 | -7.7% |
| Non-recurring operating income | 76A | €2,035 | - | -€2,035 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €12,501 | +€12,501 | |
| Other operating charges | 640/8 | €916 | €843 | -€73 | -8.0% |
| Non-recurring operating charges | 66A | - | €677 | +€677 | |
| Gross operating margin | 9900 | €49,502 | €1,566 | -€47,935 | -96.8% |
| Operating profit (loss) | 9901 | €48,586 | -€12,454 | -€61,041 | |
| Financial charges | 65/66B | €18 | €7 | -€12 | -63.8% |
| Recurring financial charges | 65 | €18 | €7 | -€12 | -63.8% |
| Profit (loss) for the period before taxes | 9903 | €48,568 | -€12,461 | -€61,029 | |
| Income taxes | 67/77 | €1,912 | €262 | -€1,650 | -86.3% |
| Profit (loss) for the period | 9904 | €46,656 | -€12,723 | -€59,379 | |
| Profit (loss) for the period to be appropriated | 9905 | €46,656 | -€12,723 | -€59,379 |
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 24 October 2026 via checked.be.