occasio: what changed
Two fiscal 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.
occasio
Largest movements
- Receivables within one year +€130,446
up €130,446 (+113.7%), from €114,686 to €245,132
of which Other amounts receivable: +€149,301
- Cash -€59,660
down €59,660 (-46.4%), from €128,687 to €69,027
mainly Receivables within one year (-€130,446) and Tax, wage and social debts (-€23,532)
- Deferred charges and accrued income +€5,449
up €5,449 (+269.9%), from €2,019 to €7,468
- Reserves +€102,270
up €102,270 (+47.6%), from €214,752 to €317,022
- Tax, wage and social debts -€23,532
down €23,532 (-57.5%), from €40,936 to €17,404
- Trade debts -€4,393
down €4,393 (-38.9%), from €11,280 to €6,886
- Gross operating margin -€11,167
down €11,167 (-8.1%), from €137,062 to €125,895
- Financial income +€5,465
up €5,465 (+215.5%), from €2,537 to €8,002
- Taxes -€1,800
down €1,800 (-5.9%), from €30,384 to €28,584
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €268,536 | €345,232 | +€76,695 | +28.6% |
| Fixed assets | 21/28 | €4,145 | €4,605 | +€460 | +11.1% |
| Tangible fixed assets | 22/27 | €4,145 | €4,605 | +€460 | +11.1% |
| Plant, machinery and equipment | 23 | €2,559 | €3,546 | +€987 | +38.5% |
| Furniture and vehicles | 24 | €1,586 | €1,059 | -€527 | -33.2% |
| Current assets | 29/58 | €264,391 | €340,627 | +€76,235 | +28.8% |
| Amounts receivable after more than one year | 29 | €19,000 | €19,000 | = | 0.0% |
| Other amounts receivable | 291 | €19,000 | €19,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €114,686 | €245,132 | +€130,446 | +113.7% |
| Trade receivables | 40 | €40,591 | €21,737 | -€18,855 | -46.4% |
| Other amounts receivable | 41 | €74,094 | €223,395 | +€149,301 | +201.5% |
| Cash at bank and in hand | 54/58 | €128,687 | €69,027 | -€59,660 | -46.4% |
| Deferred charges and accrued income | 490/1 | €2,019 | €7,468 | +€5,449 | +269.9% |
| Total equity and liabilities | 10/49 | €268,536 | €345,232 | +€76,695 | +28.6% |
| Equity | 10/15 | €216,252 | €318,522 | +€102,270 | +47.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €214,752 | €317,022 | +€102,270 | +47.6% |
| Distributable reserves | 133 | €214,752 | €317,022 | +€102,270 | +47.6% |
| Amounts payable | 17/49 | €52,284 | €26,709 | -€25,575 | -48.9% |
| Amounts payable within one year | 42/48 | €52,284 | €26,709 | -€25,575 | -48.9% |
| Financial debts | 43 | €68 | €2,419 | +€2,351 | +3452.2% |
| Credit institutions | 430/8 | €68 | €2,419 | +€2,351 | +3452.2% |
| Trade debts | 44 | €11,280 | €6,886 | -€4,393 | -38.9% |
| Suppliers | 440/4 | €11,280 | €6,886 | -€4,393 | -38.9% |
| Taxes, remuneration and social security | 45 | €40,936 | €17,404 | -€23,532 | -57.5% |
| Taxes | 450/3 | €40,936 | €17,404 | -€23,532 | -57.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,506 | €1,598 | +€92 | +6.1% |
| Other operating charges | 640/8 | €0 | €458 | +€458 | |
| Gross operating margin | 9900 | €137,062 | €125,895 | -€11,167 | -8.1% |
| Operating profit (loss) | 9901 | €135,556 | €123,839 | -€11,717 | -8.6% |
| Financial income | 75/76B | €2,537 | €8,002 | +€5,465 | +215.5% |
| Recurring financial income | 75 | €2,537 | €8,002 | +€5,465 | +215.5% |
| Financial charges | 65/66B | €142 | €987 | +€845 | +596.0% |
| Recurring financial charges | 65 | €142 | €987 | +€845 | +596.0% |
| Profit (loss) for the period before taxes | 9903 | €137,951 | €130,854 | -€7,097 | -5.1% |
| Income taxes | 67/77 | €30,384 | €28,584 | -€1,800 | -5.9% |
| Profit (loss) for the period | 9904 | €107,567 | €102,270 | -€5,297 | -4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €107,567 | €102,270 | -€5,297 | -4.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.