OCCALEASE: 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.
OCCALEASE
Largest movements
- Receivables within one year -€50,089
down €50,089 (-31.1%), from €160,968 to €110,879
of which Trade receivables: -€71,215
- Stocks and contracts -€25,183
down €25,183 (-8.7%), from €289,110 to €263,927
- Cash +€6,594
new in 2025: €6,594
mainly Debts after one year (+€57,428) and Receivables within one year (+€50,089)
- Profit (loss) carried forward -€69,433
down €69,433 (-59.5%), from €116,705 to €47,273
- Short-term financial debts -€68,368
no longer reported in 2025 (was €68,368)
- Debts after one year +€57,428
up €57,428 (+23.3%), from €246,921 to €304,349
- Trade debts +€10,392
up €10,392 (+535%), from €1,942 to €12,333
- Gross operating margin -€16,453
down €16,453 (-34.0%), from -€48,416 to -€64,868
- Financial charges -€6,281
down €6,281 (-66.8%), from €9,404 to €3,123
- Staff costs -€2,821
down €2,821 (-93.8%), from €3,006 to €185
- Depreciation -€2,314
down €2,314 (-65.3%), from €3,543 to €1,229
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.
Derived cash bridge
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 | €459,272 | €389,089 | -€70,182 | -15.3% |
| Fixed assets | 21/28 | €6,848 | €5,619 | -€1,229 | -17.9% |
| Intangible fixed assets | 21 | €93 | - | -€93 | |
| Tangible fixed assets | 22/27 | €3,569 | €2,434 | -€1,135 | -31.8% |
| Furniture and vehicles | 24 | €2,189 | €1,284 | -€905 | -41.4% |
| Other tangible fixed assets | 26 | €1,380 | €1,150 | -€230 | -16.7% |
| Financial fixed assets | 28 | €3,185 | €3,185 | = | 0.0% |
| Current assets | 29/58 | €452,424 | €383,471 | -€68,953 | -15.2% |
| Stocks and contracts in progress | 3 | €289,110 | €263,927 | -€25,183 | -8.7% |
| Stocks | 30/36 | €289,110 | €263,927 | -€25,183 | -8.7% |
| Amounts receivable within one year | 40/41 | €160,968 | €110,879 | -€50,089 | -31.1% |
| Trade receivables | 40 | €131,275 | €60,060 | -€71,215 | -54.2% |
| Other amounts receivable | 41 | €29,693 | €50,819 | +€21,126 | +71.2% |
| Cash at bank and in hand | 54/58 | - | €6,594 | +€6,594 | |
| Deferred charges and accrued income | 490/1 | €2,346 | €2,071 | -€276 | -11.7% |
| Total equity and liabilities | 10/49 | €459,272 | €389,089 | -€70,182 | -15.3% |
| Equity | 10/15 | €137,165 | €67,733 | -€69,433 | -50.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,705 | €47,273 | -€69,433 | -59.5% |
| Amounts payable | 17/49 | €322,106 | €321,357 | -€749 | -0.2% |
| Amounts payable after more than one year | 17 | €246,921 | €304,349 | +€57,428 | +23.3% |
| Other amounts payable | 178/9 | €246,921 | €304,349 | +€57,428 | +23.3% |
| Amounts payable within one year | 42/48 | €75,186 | €17,008 | -€58,177 | -77.4% |
| Financial debts | 43 | €68,368 | - | -€68,368 | |
| Credit institutions | 430/8 | €68,368 | - | -€68,368 | |
| Trade debts | 44 | €1,942 | €12,333 | +€10,392 | +535% |
| Suppliers | 440/4 | €1,942 | €12,333 | +€10,392 | +535% |
| Taxes, remuneration and social security | 45 | €1,876 | €382 | -€1,494 | -79.6% |
| Taxes | 450/3 | €1,876 | €382 | -€1,494 | -79.6% |
| Other amounts payable | 47/48 | €3,000 | €4,293 | +€1,293 | +43.1% |
| Remuneration, social security and pensions | 62 | €3,006 | €185 | -€2,821 | -93.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,543 | €1,229 | -€2,314 | -65.3% |
| Other operating charges | 640/8 | €676 | €32 | -€644 | -95.3% |
| Gross operating margin | 9900 | -€48,416 | -€64,868 | -€16,453 | -34.0% |
| Operating profit (loss) | 9901 | -€55,640 | -€66,314 | -€10,674 | -19.2% |
| Financial income | 75/76B | €182 | €4 | -€179 | -98.0% |
| Recurring financial income | 75 | €182 | €4 | -€179 | -98.0% |
| Financial charges | 65/66B | €9,404 | €3,123 | -€6,281 | -66.8% |
| Recurring financial charges | 65 | €9,404 | €3,123 | -€6,281 | -66.8% |
| Profit (loss) for the period before taxes | 9903 | -€64,861 | -€69,433 | -€4,572 | -7.0% |
| Income taxes | 67/77 | €47 | - | -€47 | |
| Profit (loss) for the period | 9904 | -€64,908 | -€69,433 | -€4,525 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€64,908 | -€69,433 | -€4,525 | -7.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.