OCATEX: 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.
OCATEX
Largest movements
- Receivables within one year -€4,484
down €4,484 (-90.2%), from €4,972 to €487
of which Trade receivables: -€4,972
- Cash -€1,694
down €1,694 (-18.2%), from €9,328 to €7,634
mainly Net result for the year (-€3,521) and Other debts (-€3,052)
- Tangible fixed assets -€1,221
no longer reported in 2025 (was €1,221)
- Stocks and contracts -€542
no longer reported in 2025 (was €542)
- Profit (loss) carried forward -€3,521
down €3,521 (-39.9%), from -€8,817 to -€12,338
- Other debts -€3,052
no longer reported in 2025 (was €3,052)
- Tax, wage and social debts -€976
no longer reported in 2025 (was €976)
- Trade debts -€392
no longer reported in 2025 (was €392)
- Gross operating margin -€12,294
down €12,294 (-85.3%), from €14,406 to €2,112
- Depreciation -€4,719
down €4,719 (-79.5%), from €5,940 to €1,221
- Other operating charges +€1,139
up €1,139 (+29.6%), from €3,849 to €4,989
- Financial income +€640
new in 2025: €640
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 | €16,063 | €8,122 | -€7,941 | -49.4% |
| Fixed assets | 21/28 | €1,221 | - | -€1,221 | |
| Tangible fixed assets | 22/27 | €1,221 | - | -€1,221 | |
| Land and buildings | 22 | €1,221 | - | -€1,221 | |
| Current assets | 29/58 | €14,842 | €8,122 | -€6,721 | -45.3% |
| Stocks and contracts in progress | 3 | €542 | - | -€542 | |
| Stocks | 30/36 | €542 | - | -€542 | |
| Amounts receivable within one year | 40/41 | €4,972 | €487 | -€4,484 | -90.2% |
| Trade receivables | 40 | €4,972 | - | -€4,972 | |
| Other amounts receivable | 41 | - | €487 | +€487 | |
| Cash at bank and in hand | 54/58 | €9,328 | €7,634 | -€1,694 | -18.2% |
| Total equity and liabilities | 10/49 | €16,063 | €8,122 | -€7,941 | -49.4% |
| Equity | 10/15 | €11,643 | €8,122 | -€3,521 | -30.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,817 | -€12,338 | -€3,521 | -39.9% |
| Amounts payable | 17/49 | €4,420 | - | -€4,420 | |
| Amounts payable within one year | 42/48 | €4,420 | - | -€4,420 | |
| Trade debts | 44 | €392 | - | -€392 | |
| Suppliers | 440/4 | €392 | - | -€392 | |
| Taxes, remuneration and social security | 45 | €976 | - | -€976 | |
| Taxes | 450/3 | €976 | - | -€976 | |
| Other amounts payable | 47/48 | €3,052 | - | -€3,052 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,940 | €1,221 | -€4,719 | -79.5% |
| Other operating charges | 640/8 | €3,849 | €4,989 | +€1,139 | +29.6% |
| Gross operating margin | 9900 | €14,406 | €2,112 | -€12,294 | -85.3% |
| Operating profit (loss) | 9901 | €4,617 | -€4,097 | -€8,714 | |
| Financial income | 75/76B | - | €640 | +€640 | |
| Recurring financial income | 75 | - | €640 | +€640 | |
| Financial charges | 65/66B | €2 | €64 | +€62 | +3400.5% |
| Recurring financial charges | 65 | €2 | €64 | +€62 | +3400.5% |
| Profit (loss) for the period before taxes | 9903 | €4,615 | -€3,521 | -€8,137 | |
| Profit (loss) for the period | 9904 | €4,615 | -€3,521 | -€8,137 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,615 | -€3,521 | -€8,137 |
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.