OCAMA DYNAMICS: 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.
OCAMA DYNAMICS
Largest movements
- Cash +€76,912
up €76,912 (+485.4%), from €15,846 to €92,758
mainly Net result for the year (+€55,766) and Receivables within one year (+€11,314)
- Receivables within one year -€11,314
down €11,314 (-46.9%), from €24,119 to €12,805
of which Trade receivables: -€11,314
- Profit (loss) carried forward +€55,766
up €55,766 (+311.9%), from €17,880 to €73,646
- Tax, wage and social debts +€9,333
up €9,333 (+68.9%), from €13,548 to €22,881
- Gross operating margin +€48,975
up €48,975 (+202.6%), from €24,170 to €73,145
- Taxes +€9,785
up €9,785 (+168.7%), from €5,800 to €15,585
- Depreciation +€1,154
up €1,154 (+421.0%), from €274 to €1,428
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 | €43,035 | €108,196 | +€65,161 | +151.4% |
| Fixed assets | 21/28 | €3,070 | €2,633 | -€437 | -14.2% |
| Tangible fixed assets | 22/27 | €3,070 | €2,633 | -€437 | -14.2% |
| Furniture and vehicles | 24 | €3,070 | €2,633 | -€437 | -14.2% |
| Current assets | 29/58 | €39,965 | €105,563 | +€65,598 | +164.1% |
| Amounts receivable within one year | 40/41 | €24,119 | €12,805 | -€11,314 | -46.9% |
| Trade receivables | 40 | €23,958 | €12,645 | -€11,314 | -47.2% |
| Other amounts receivable | 41 | €161 | €161 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €15,846 | €92,758 | +€76,912 | +485.4% |
| Total equity and liabilities | 10/49 | €43,035 | €108,196 | +€65,161 | +151.4% |
| Equity | 10/15 | €19,880 | €75,646 | +€55,766 | +280.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,880 | €73,646 | +€55,766 | +311.9% |
| Amounts payable | 17/49 | €23,155 | €32,551 | +€9,395 | +40.6% |
| Amounts payable within one year | 42/48 | €23,155 | €32,551 | +€9,395 | +40.6% |
| Trade debts | 44 | €640 | €679 | +€39 | +6.0% |
| Suppliers | 440/4 | €640 | €679 | +€39 | +6.0% |
| Taxes, remuneration and social security | 45 | €13,548 | €22,881 | +€9,333 | +68.9% |
| Taxes | 450/3 | €13,548 | €22,881 | +€9,333 | +68.9% |
| Other amounts payable | 47/48 | €8,967 | €8,990 | +€23 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €274 | €1,428 | +€1,154 | +421.0% |
| Other operating charges | 640/8 | €134 | €217 | +€83 | +61.6% |
| Gross operating margin | 9900 | €24,170 | €73,145 | +€48,975 | +202.6% |
| Operating profit (loss) | 9901 | €23,762 | €71,501 | +€47,739 | +200.9% |
| Financial charges | 65/66B | €82 | €150 | +€68 | +82.3% |
| Recurring financial charges | 65 | €82 | €150 | +€68 | +82.3% |
| Profit (loss) for the period before taxes | 9903 | €23,680 | €71,351 | +€47,671 | +201.3% |
| Income taxes | 67/77 | €5,800 | €15,585 | +€9,785 | +168.7% |
| Profit (loss) for the period | 9904 | €17,880 | €55,766 | +€37,886 | +211.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,880 | €55,766 | +€37,886 | +211.9% |
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 4 October 2026 via checked.be.