OCCASPNEUS: 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.
OCCASPNEUS
Largest movements
- Receivables within one year +€14,211
up €14,211 (+641.9%), from €2,214 to €16,424
of which Trade receivables: +€14,211
- Tangible fixed assets +€8,504
up €8,504 (+59.4%), from €14,322 to €22,826
of which Furniture and vehicles: +€13,364
- Cash +€3,723
up €3,723 (+52.0%), from €7,156 to €10,879
mainly Tax, wage and social debts (+€15,267) and Other debts (+€12,948)
- Stocks and contracts -€1,381
down €1,381 (-3.0%), from €45,424 to €44,043
- Tax, wage and social debts +€15,267
up €15,267 (+139.3%), from €10,961 to €26,228
of which Taxes: +€12,886
- Other debts +€12,948
up €12,948 (+350.3%), from €3,696 to €16,645
- Debts after one year -€10,987
down €10,987 (-41.0%), from €26,801 to €15,814
- Profit (loss) carried forward +€7,379
up €7,379 (+11.8%), from -€62,392 to -€55,013
- Current portion of long-term debt -€2,863
down €2,863 (-20.7%), from €13,850 to €10,987
- Gross operating margin +€14,996
up €14,996 (+27.1%), from €55,330 to €70,326
- Staff costs +€14,244
up €14,244 (+52.4%), from €27,179 to €41,423
- Financial charges -€3,168
down €3,168 (-25.9%), from €12,230 to €9,062
- Depreciation +€2,410
up €2,410 (+25.1%), from €9,612 to €12,022
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 | €69,866 | €94,923 | +€25,057 | +35.9% |
| Fixed assets | 21/28 | €14,322 | €22,826 | +€8,504 | +59.4% |
| Tangible fixed assets | 22/27 | €14,322 | €22,826 | +€8,504 | +59.4% |
| Plant, machinery and equipment | 23 | €12,528 | €9,462 | -€3,066 | -24.5% |
| Furniture and vehicles | 24 | €0 | €13,364 | +€13,364 | |
| Leasing and similar rights | 25 | €1,793 | €0 | -€1,793 | -100.0% |
| Current assets | 29/58 | €55,544 | €72,097 | +€16,553 | +29.8% |
| Stocks and contracts in progress | 3 | €45,424 | €44,043 | -€1,381 | -3.0% |
| Stocks | 30/36 | €45,424 | €44,043 | -€1,381 | -3.0% |
| Amounts receivable within one year | 40/41 | €2,214 | €16,424 | +€14,211 | +641.9% |
| Trade receivables | 40 | €2,183 | €16,394 | +€14,211 | +650.9% |
| Other amounts receivable | 41 | €30 | €30 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,156 | €10,879 | +€3,723 | +52.0% |
| Deferred charges and accrued income | 490/1 | €750 | €750 | = | 0.0% |
| Total equity and liabilities | 10/49 | €69,866 | €94,923 | +€25,057 | +35.9% |
| Equity | 10/15 | -€41,492 | -€34,113 | +€7,379 | +17.8% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,392 | -€55,013 | +€7,379 | +11.8% |
| Amounts payable | 17/49 | €111,358 | €129,036 | +€17,678 | +15.9% |
| Amounts payable after more than one year | 17 | €26,801 | €15,814 | -€10,987 | -41.0% |
| Financial debts | 170/4 | €26,801 | €15,814 | -€10,987 | -41.0% |
| Amounts payable within one year | 42/48 | €84,557 | €111,022 | +€26,465 | +31.3% |
| Current portion of amounts payable after more than one year | 42 | €13,850 | €10,987 | -€2,863 | -20.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €56,050 | €57,162 | +€1,112 | +2.0% |
| Suppliers | 440/4 | €56,050 | €57,162 | +€1,112 | +2.0% |
| Taxes, remuneration and social security | 45 | €10,961 | €26,228 | +€15,267 | +139.3% |
| Taxes | 450/3 | €7,713 | €20,598 | +€12,886 | +167.1% |
| Remuneration and social security | 454/9 | €3,248 | €5,630 | +€2,381 | +73.3% |
| Other amounts payable | 47/48 | €3,696 | €16,645 | +€12,948 | +350.3% |
| Accrued charges and deferred income | 492/3 | - | €2,200 | +€2,200 | |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €27,179 | €41,423 | +€14,244 | +52.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,612 | €12,022 | +€2,410 | +25.1% |
| Other operating charges | 640/8 | €944 | €1,419 | +€475 | +50.3% |
| Gross operating margin | 9900 | €55,330 | €70,326 | +€14,996 | +27.1% |
| Operating profit (loss) | 9901 | €17,594 | €15,462 | -€2,132 | -12.1% |
| Financial income | 75/76B | €451 | €1,137 | +€687 | +152.4% |
| Recurring financial income | 75 | €451 | €1,137 | +€687 | +152.4% |
| Financial charges | 65/66B | €12,230 | €9,062 | -€3,168 | -25.9% |
| Recurring financial charges | 65 | €12,230 | €9,062 | -€3,168 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €5,815 | €7,537 | +€1,723 | +29.6% |
| Income taxes | 67/77 | €174 | €159 | -€15 | -8.7% |
| Profit (loss) for the period | 9904 | €5,641 | €7,379 | +€1,738 | +30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,641 | €7,379 | +€1,738 | +30.8% |
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 12 October 2026 via checked.be.