OCCAMATERIEL: 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.
OCCAMATERIEL
Largest movements
- Receivables within one year +€16,967
up €16,967 (+268%), from €6,320 to €23,286
of which Trade receivables: +€17,257
- Cash -€13,174
down €13,174 (-56.6%), from €23,269 to €10,096
mainly Receivables within one year (-€16,967) and Stocks and contracts (-€9,809)
- Stocks and contracts +€9,809
up €9,809 (+25.4%), from €38,681 to €48,490
- Tangible fixed assets -€3,880
down €3,880 (-34.3%), from €11,316 to €7,437
of which Furniture and vehicles: -€3,880
- Deferred charges and accrued income +€1,670
up €1,670 (+181%), from €921 to €2,590
- Trade debts +€13,137
up €13,137 (+113%), from €11,643 to €24,780
- Other debts -€2,586
down €2,586 (-98.0%), from €2,638 to €52
- Accrued charges and deferred income +€1,166
new in 2025: €1,166
- Profit (loss) carried forward -€1,124
down €1,124 (-3.0%), from €37,444 to €36,320
- Gross operating margin -€3,584
down €3,584 (-8.5%), from €42,269 to €38,685
- Staff costs +€2,039
up €2,039 (+6.8%), from €29,853 to €31,892
- Depreciation -€1,354
down €1,354 (-25.9%), from €5,234 to €3,880
- Taxes -€729
down €729 (-82.8%), from €881 to €152
- Financial charges -€715
down €715 (-51.5%), from €1,388 to €672
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 | €81,195 | €92,586 | +€11,392 | +14.0% |
| Fixed assets | 21/28 | €12,004 | €8,125 | -€3,880 | -32.3% |
| Tangible fixed assets | 22/27 | €11,316 | €7,437 | -€3,880 | -34.3% |
| Land and buildings | 22 | €7,437 | €7,437 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €3,880 | - | -€3,880 | |
| Financial fixed assets | 28 | €688 | €688 | = | 0.0% |
| Current assets | 29/58 | €69,190 | €84,462 | +€15,271 | +22.1% |
| Stocks and contracts in progress | 3 | €38,681 | €48,490 | +€9,809 | +25.4% |
| Stocks | 30/36 | €38,681 | €48,490 | +€9,809 | +25.4% |
| Amounts receivable within one year | 40/41 | €6,320 | €23,286 | +€16,967 | +268% |
| Trade receivables | 40 | €5,930 | €23,186 | +€17,257 | +291% |
| Other amounts receivable | 41 | €390 | €100 | -€290 | -74.4% |
| Cash at bank and in hand | 54/58 | €23,269 | €10,096 | -€13,174 | -56.6% |
| Deferred charges and accrued income | 490/1 | €921 | €2,590 | +€1,670 | +181% |
| Total equity and liabilities | 10/49 | €81,195 | €92,586 | +€11,392 | +14.0% |
| Equity | 10/15 | €57,903 | €56,780 | -€1,124 | -1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,444 | €36,320 | -€1,124 | -3.0% |
| Amounts payable | 17/49 | €23,291 | €35,807 | +€12,515 | +53.7% |
| Amounts payable within one year | 42/48 | €23,291 | €34,641 | +€11,350 | +48.7% |
| Trade debts | 44 | €11,643 | €24,780 | +€13,137 | +113% |
| Suppliers | 440/4 | €11,643 | €24,780 | +€13,137 | +113% |
| Taxes, remuneration and social security | 45 | €9,010 | €9,809 | +€799 | +8.9% |
| Taxes | 450/3 | €4,262 | €5,312 | +€1,050 | +24.6% |
| Remuneration and social security | 454/9 | €4,749 | €4,497 | -€252 | -5.3% |
| Other amounts payable | 47/48 | €2,638 | €52 | -€2,586 | -98.0% |
| Accrued charges and deferred income | 492/3 | - | €1,166 | +€1,166 | |
| Remuneration, social security and pensions | 62 | €29,853 | €31,892 | +€2,039 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,234 | €3,880 | -€1,354 | -25.9% |
| Other operating charges | 640/8 | €2,992 | €3,244 | +€252 | +8.4% |
| Gross operating margin | 9900 | €42,269 | €38,685 | -€3,584 | -8.5% |
| Operating profit (loss) | 9901 | €4,190 | -€331 | -€4,521 | |
| Financial income | 75/76B | €204 | €32 | -€173 | -84.5% |
| Recurring financial income | 75 | €204 | €32 | -€173 | -84.5% |
| Financial charges | 65/66B | €1,388 | €672 | -€715 | -51.5% |
| Recurring financial charges | 65 | €1,388 | €672 | -€715 | -51.5% |
| Profit (loss) for the period before taxes | 9903 | €3,006 | -€972 | -€3,978 | |
| Income taxes | 67/77 | €881 | €152 | -€729 | -82.8% |
| Profit (loss) for the period | 9904 | €2,126 | -€1,124 | -€3,249 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,126 | -€1,124 | -€3,249 |
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.