OCCAM LABS: 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.
OCCAM LABS
Largest movements
- Cash +€14,596
up €14,596 (+37.9%), from €38,527 to €53,124
mainly Net result for the year (+€11,408) and Tax, wage and social debts (+€7,621)
- Receivables within one year -€3,783
down €3,783 (-47.3%), from €7,994 to €4,211
- Deferred charges and accrued income +€2,768
up €2,768 (+1,755%), from €158 to €2,925
- Tangible fixed assets -€1,226
down €1,226 (-42.5%), from €2,887 to €1,661
- Reserves +€11,408
up €11,408 (+48.3%), from €23,629 to €35,037
- Accrued charges and deferred income -€9,167
down €9,167 (-73.3%), from €12,500 to €3,333
- Tax, wage and social debts +€7,621
up €7,621 (+234%), from €3,253 to €10,873
- Trade debts +€2,329
up €2,329 (+113%), from €2,054 to €4,382
- Other debts +€2,051
up €2,051 (+63.3%), from €3,243 to €5,294
- Gross operating margin -€12,180
down €12,180 (-43.8%), from €27,812 to €15,632
- Other operating charges +€2,707
new in 2025: €2,707
- Taxes -€2,094
no longer reported in 2025 (was €2,094)
- Depreciation -€687
down €687 (-33.9%), from €2,026 to €1,338
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 | €49,678 | €61,920 | +€12,242 | +24.6% |
| Formation expenses | 20 | €112 | - | -€112 | |
| Fixed assets | 21/28 | €2,887 | €1,661 | -€1,226 | -42.5% |
| Tangible fixed assets | 22/27 | €2,887 | €1,661 | -€1,226 | -42.5% |
| Plant, machinery and equipment | 23 | €2,887 | €1,661 | -€1,226 | -42.5% |
| Current assets | 29/58 | €46,679 | €60,260 | +€13,581 | +29.1% |
| Amounts receivable within one year | 40/41 | €7,994 | €4,211 | -€3,783 | -47.3% |
| Trade receivables | 40 | €7,994 | €4,211 | -€3,783 | -47.3% |
| Cash at bank and in hand | 54/58 | €38,527 | €53,124 | +€14,596 | +37.9% |
| Deferred charges and accrued income | 490/1 | €158 | €2,925 | +€2,768 | +1,755% |
| Total equity and liabilities | 10/49 | €49,678 | €61,920 | +€12,242 | +24.6% |
| Equity | 10/15 | €26,629 | €38,037 | +€11,408 | +42.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €23,629 | €35,037 | +€11,408 | +48.3% |
| Distributable reserves | 133 | €23,629 | €35,037 | +€11,408 | +48.3% |
| Amounts payable | 17/49 | €23,049 | €23,883 | +€834 | +3.6% |
| Amounts payable after more than one year | 17 | €2,000 | - | -€2,000 | |
| Financial debts | 170/4 | €2,000 | - | -€2,000 | |
| Amounts payable within one year | 42/48 | €8,549 | €20,550 | +€12,001 | +140% |
| Trade debts | 44 | €2,054 | €4,382 | +€2,329 | +113% |
| Suppliers | 440/4 | €2,054 | €4,382 | +€2,329 | +113% |
| Taxes, remuneration and social security | 45 | €3,253 | €10,873 | +€7,621 | +234% |
| Taxes | 450/3 | €3,253 | €10,873 | +€7,621 | +234% |
| Other amounts payable | 47/48 | €3,243 | €5,294 | +€2,051 | +63.3% |
| Accrued charges and deferred income | 492/3 | €12,500 | €3,333 | -€9,167 | -73.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,026 | €1,338 | -€687 | -33.9% |
| Other operating charges | 640/8 | - | €2,707 | +€2,707 | |
| Gross operating margin | 9900 | €27,812 | €15,632 | -€12,180 | -43.8% |
| Operating profit (loss) | 9901 | €25,786 | €11,586 | -€14,200 | -55.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €64 | €178 | +€115 | +180% |
| Recurring financial charges | 65 | €64 | €178 | +€115 | +180% |
| Profit (loss) for the period before taxes | 9903 | €25,723 | €11,408 | -€14,314 | -55.6% |
| Income taxes | 67/77 | €2,094 | - | -€2,094 | |
| Profit (loss) for the period | 9904 | €23,629 | €11,408 | -€12,221 | -51.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,629 | €11,408 | -€12,221 | -51.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.