OCC Invest: what changed
OCC Invest
Largest movements
- Stocks and contracts +€306,320
up €306,320, from €0 to €306,320
- Cash -€31,880
down €31,880 (-97.5%), from €32,704 to €825
mainly Stocks and contracts (-€306,320) and Investment in fixed assets (net) (-€17,846)
- Tangible fixed assets +€5,735
up €5,735 (+13.0%), from €43,975 to €49,709
- Receivables within one year -€4,465
down €4,465 (-80.1%), from €5,575 to €1,111
of which Other amounts receivable: -€4,465
- Debts after one year +€264,590
up €264,590, from €0 to €264,590
- Other debts +€34,958
up €34,958 (+1,973%), from €1,772 to €36,730
- Profit (loss) carried forward -€17,099
down €17,099 (-65.9%), from €25,940 to €8,842
- Gross operating margin -€59,715
down €59,715 (-99.3%), from €60,143 to €428
- Depreciation +€8,926
up €8,926 (+280%), from €3,185 to €12,111
- Taxes -€6,792
down €6,792 (-98.5%), from €6,894 to €103
- Other operating charges +€2,565
up €2,565 (+128%), from €2,010 to €4,576
- Financial charges +€603
up €603 (+246%), from €245 to €848
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,727 | €359,775 | +€277,048 | +335% |
| Fixed assets | 21/28 | €43,975 | €49,709 | +€5,735 | +13.0% |
| Tangible fixed assets | 22/27 | €43,975 | €49,709 | +€5,735 | +13.0% |
| Furniture and vehicles | 24 | €43,975 | €49,709 | +€5,735 | +13.0% |
| Current assets | 29/58 | €38,752 | €310,065 | +€271,314 | +700% |
| Stocks and contracts in progress | 3 | €0 | €306,320 | +€306,320 | |
| Stocks | 30/36 | €0 | €306,320 | +€306,320 | |
| Amounts receivable within one year | 40/41 | €5,575 | €1,111 | -€4,465 | -80.1% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €5,575 | €1,111 | -€4,465 | -80.1% |
| Cash at bank and in hand | 54/58 | €32,704 | €825 | -€31,880 | -97.5% |
| Deferred charges and accrued income | 490/1 | €472 | €1,810 | +€1,338 | +283% |
| Total equity and liabilities | 10/49 | €82,727 | €359,775 | +€277,048 | +335% |
| Equity | 10/15 | €53,110 | €36,012 | -€17,099 | -32.2% |
| Contributions | 10/11 | €7,170 | €7,170 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,940 | €8,842 | -€17,099 | -65.9% |
| Amounts payable | 17/49 | €29,617 | €323,763 | +€294,147 | +993% |
| Amounts payable after more than one year | 17 | €0 | €264,590 | +€264,590 | |
| Financial debts | 170/4 | €0 | €264,590 | +€264,590 | |
| Amounts payable within one year | 42/48 | €29,617 | €59,173 | +€29,557 | +99.8% |
| Current portion of amounts payable after more than one year | 42 | €16,000 | €12,788 | -€3,212 | -20.1% |
| Trade debts | 44 | €506 | €913 | +€407 | +80.4% |
| Suppliers | 440/4 | €506 | €913 | +€407 | +80.4% |
| Taxes, remuneration and social security | 45 | €11,338 | €8,742 | -€2,596 | -22.9% |
| Taxes | 450/3 | €11,338 | €8,742 | -€2,596 | -22.9% |
| Other amounts payable | 47/48 | €1,772 | €36,730 | +€34,958 | +1,973% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,185 | €12,111 | +€8,926 | +280% |
| Other operating charges | 640/8 | €2,010 | €4,576 | +€2,565 | +128% |
| Gross operating margin | 9900 | €60,143 | €428 | -€59,715 | -99.3% |
| Operating profit (loss) | 9901 | €54,947 | -€16,259 | -€71,206 | |
| Financial income | 75/76B | €54 | €111 | +€58 | +107% |
| Recurring financial income | 75 | €54 | €111 | +€58 | +107% |
| Financial charges | 65/66B | €245 | €848 | +€603 | +246% |
| Recurring financial charges | 65 | €245 | €848 | +€603 | +246% |
| Profit (loss) for the period before taxes | 9903 | €54,756 | -€16,996 | -€71,752 | |
| Income taxes | 67/77 | €6,894 | €103 | -€6,792 | -98.5% |
| Profit (loss) for the period | 9904 | €47,862 | -€17,099 | -€64,960 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,862 | -€17,099 | -€64,960 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.