OCB MANAGEMENT: 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.
What changed
OCB MANAGEMENT
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€2,252
2024 · -€1,985-€267
Equity
€77,896
2024 · €80,148-€2,252
Cash
€264
2024 · €2,000-€1,736
Balance sheet total
€261,066
2024 · €270,967-€9,901
Largest movements
Assets
- Tangible fixed assets -€13,869
down €13,869 (-5.3%), from €262,735 to €248,867
of which Other tangible fixed assets: -€7,626
- Receivables within one year +€2,957
up €2,957 (+53.8%), from €5,492 to €8,449
of which Trade receivables: +€2,840
Equity and liabilities
- Debts after one year -€9,358
down €9,358 (-5.2%), from €179,067 to €169,708
of which Financial debts: -€9,358
Income statement
- Gross operating margin -€364
down €364 (-2.3%), from €15,611 to €15,247
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.
Result 2024
-€1,985
Gross operating margin
-€364
Depreciation
-€23
Other operating charges
-€25
Financial income
+€39
Financial charges
+€108
Taxes
-€1
Result 2025
-€2,252
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.
From operations
+€8,153
Investment
€0
Financing
-€9,888
Cash 2024
€2,000
From operations (derived)
+€8,153
Net result for the year
-€2,252
Depreciation
+€13,869
Receivables after one year
-€2,200
Receivables within one year
-€2,957
Deferred charges and accrued income
-€547
Trade debts
+€417
Tax, wage and social debts
+€976
Advances received
+€1,210
Other debts
-€364
Financing
-€9,888
Debts after one year
-€9,358
Current portion of long-term debt
-€545
Short-term financial debts
+€15
Cash 2025
€264
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €270,967 | €261,066 | -€9,901 | -3.7% |
| Fixed assets | 21/28 | €263,098 | €249,230 | -€13,869 | -5.3% |
| Tangible fixed assets | 22/27 | €262,735 | €248,867 | -€13,869 | -5.3% |
| Land and buildings | 22 | €219,857 | €213,702 | -€6,155 | -2.8% |
| Furniture and vehicles | 24 | €123 | €36 | -€88 | -71.2% |
| Other tangible fixed assets | 26 | €42,755 | €35,129 | -€7,626 | -17.8% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €7,869 | €11,837 | +€3,968 | +50.4% |
| Amounts receivable after more than one year | 29 | - | €2,200 | +€2,200 | |
| Other amounts receivable | 291 | - | €2,200 | +€2,200 | |
| Amounts receivable within one year | 40/41 | €5,492 | €8,449 | +€2,957 | +53.8% |
| Trade receivables | 40 | €4,420 | €7,260 | +€2,840 | +64.3% |
| Other amounts receivable | 41 | €1,072 | €1,189 | +€117 | +10.9% |
| Cash at bank and in hand | 54/58 | €2,000 | €264 | -€1,736 | -86.8% |
| Deferred charges and accrued income | 490/1 | €376 | €923 | +€547 | +145.3% |
| Total equity and liabilities | 10/49 | €270,967 | €261,066 | -€9,901 | -3.7% |
| Equity | 10/15 | €80,148 | €77,896 | -€2,252 | -2.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,148 | €75,896 | -€2,252 | -2.9% |
| Amounts payable | 17/49 | €190,819 | €183,170 | -€7,649 | -4.0% |
| Amounts payable after more than one year | 17 | €179,067 | €169,708 | -€9,358 | -5.2% |
| Financial debts | 170/4 | €178,292 | €168,933 | -€9,358 | -5.2% |
| Other amounts payable | 178/9 | €775 | €775 | = | 0.0% |
| Amounts payable within one year | 42/48 | €11,752 | €13,462 | +€1,710 | +14.5% |
| Current portion of amounts payable after more than one year | 42 | €9,903 | €9,358 | -€545 | -5.5% |
| Financial debts | 43 | €49 | €64 | +€15 | +30.7% |
| Credit institutions | 430/8 | €49 | €64 | +€15 | +30.7% |
| Trade debts | 44 | €672 | €1,089 | +€417 | +62.2% |
| Suppliers | 440/4 | €672 | €1,089 | +€417 | +62.2% |
| Advances received on contracts in progress | 46 | - | €1,210 | +€1,210 | |
| Taxes, remuneration and social security | 45 | €605 | €1,581 | +€976 | +161.2% |
| Taxes | 450/3 | €605 | €1,581 | +€976 | +161.2% |
| Other amounts payable | 47/48 | €523 | €160 | -€364 | -69.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,846 | €13,869 | +€23 | +0.2% |
| Other operating charges | 640/8 | €611 | €635 | +€25 | +4.0% |
| Gross operating margin | 9900 | €15,611 | €15,247 | -€364 | -2.3% |
| Operating profit (loss) | 9901 | €1,155 | €743 | -€412 | -35.7% |
| Financial income | 75/76B | - | €39 | +€39 | |
| Recurring financial income | 75 | - | €39 | +€39 | |
| Financial charges | 65/66B | €3,141 | €3,033 | -€108 | -3.4% |
| Recurring financial charges | 65 | €3,141 | €3,033 | -€108 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,987 | -€2,252 | -€265 | -13.3% |
| Income taxes | 67/77 | -€1 | - | +€1 | |
| Profit (loss) for the period | 9904 | -€1,985 | -€2,252 | -€267 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,985 | -€2,252 | -€267 | -13.4% |
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 12 October 2026 via checked.be.