OCALIN: 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.
OCALIN
Largest movements
- Cash -€6,365
down €6,365 (-19.8%), from €32,134 to €25,770
mainly Other debts (-€15,000) and Investment in fixed assets (net) (-€4,944)
- Receivables within one year -€5,926
down €5,926 (-16.8%), from €35,315 to €29,389
of which Other amounts receivable: -€7,419
- Tangible fixed assets +€2,846
up €2,846 (+49.4%), from €5,757 to €8,604
of which Furniture and vehicles: +€2,657
- Other debts -€15,000
no longer reported in 2025 (was €15,000)
- Tax, wage and social debts +€7,646
up €7,646 (+99.0%), from €7,727 to €15,374
- Trade debts -€1,933
down €1,933 (-86.8%), from €2,227 to €294
- Gross operating margin -€34,611
down €34,611 (-80.4%), from €43,065 to €8,454
- Depreciation +€1,277
up €1,277 (+155.7%), from €820 to €2,098
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 | €73,207 | €63,763 | -€9,444 | -12.9% |
| Fixed assets | 21/28 | €5,757 | €8,604 | +€2,846 | +49.4% |
| Tangible fixed assets | 22/27 | €5,757 | €8,604 | +€2,846 | +49.4% |
| Plant, machinery and equipment | 23 | €1,791 | €1,980 | +€189 | +10.6% |
| Furniture and vehicles | 24 | €3,967 | €6,624 | +€2,657 | +67.0% |
| Current assets | 29/58 | €67,450 | €55,159 | -€12,291 | -18.2% |
| Amounts receivable within one year | 40/41 | €35,315 | €29,389 | -€5,926 | -16.8% |
| Trade receivables | 40 | €5,398 | €6,891 | +€1,493 | +27.7% |
| Other amounts receivable | 41 | €29,917 | €22,498 | -€7,419 | -24.8% |
| Cash at bank and in hand | 54/58 | €32,134 | €25,770 | -€6,365 | -19.8% |
| Total equity and liabilities | 10/49 | €73,207 | €63,763 | -€9,444 | -12.9% |
| Equity | 10/15 | €48,253 | €48,096 | -€157 | -0.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,253 | €28,096 | -€157 | -0.6% |
| Amounts payable | 17/49 | €24,954 | €15,667 | -€9,287 | -37.2% |
| Amounts payable within one year | 42/48 | €24,954 | €15,667 | -€9,287 | -37.2% |
| Trade debts | 44 | €2,227 | €294 | -€1,933 | -86.8% |
| Suppliers | 440/4 | €2,227 | €294 | -€1,933 | -86.8% |
| Taxes, remuneration and social security | 45 | €7,727 | €15,374 | +€7,646 | +99.0% |
| Taxes | 450/3 | €7,727 | €15,374 | +€7,646 | +99.0% |
| Other amounts payable | 47/48 | €15,000 | - | -€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €820 | €2,098 | +€1,277 | +155.7% |
| Other operating charges | 640/8 | €206 | €66 | -€140 | -68.0% |
| Gross operating margin | 9900 | €43,065 | €8,454 | -€34,611 | -80.4% |
| Operating profit (loss) | 9901 | €42,040 | €6,291 | -€35,749 | -85.0% |
| Financial charges | 65/66B | €34 | €126 | +€93 | +273.8% |
| Recurring financial charges | 65 | €34 | €126 | +€93 | +273.8% |
| Profit (loss) for the period before taxes | 9903 | €42,006 | €6,164 | -€35,841 | -85.3% |
| Income taxes | 67/77 | €6,556 | €6,322 | -€234 | -3.6% |
| Profit (loss) for the period | 9904 | €35,450 | -€157 | -€35,607 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,450 | -€157 | -€35,607 |
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 7 October 2026 via checked.be.