OCCATRACT: 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.
OCCATRACT
Largest movements
- Stocks and contracts -€15,000
down €15,000 (-14.1%), from €106,420 to €91,420
- Cash +€14,872
up €14,872 (+13,265%), from €112 to €14,984
mainly Stocks and contracts (+€15,000) and Tax, wage and social debts (+€5,898)
- Receivables within one year -€2,086
no longer reported in 2025 (was €2,086)
- Other debts -€9,678
down €9,678 (-7.2%), from €134,734 to €125,056
- Tax, wage and social debts +€5,898
up €5,898 (+581%), from €1,015 to €6,913
- Profit (loss) carried forward +€3,277
up €3,277 (+6.8%), from -€48,139 to -€44,862
- Trade debts -€1,647
down €1,647 (-65.3%), from €2,524 to €877
- Gross operating margin +€1,135
up €1,135 (+41.6%), from €2,727 to €3,862
- Other operating charges -€113
down €113 (-19.5%), from €576 to €464
- Financial charges +€42
up €42 (+52.0%), from €80 to €122
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 | €108,797 | €106,583 | -€2,214 | -2.0% |
| Fixed assets | 21/28 | €180 | €180 | = | 0.0% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €108,617 | €106,403 | -€2,214 | -2.0% |
| Stocks and contracts in progress | 3 | €106,420 | €91,420 | -€15,000 | -14.1% |
| Stocks | 30/36 | €106,420 | €91,420 | -€15,000 | -14.1% |
| Amounts receivable within one year | 40/41 | €2,086 | - | -€2,086 | |
| Other amounts receivable | 41 | €2,086 | - | -€2,086 | |
| Cash at bank and in hand | 54/58 | €112 | €14,984 | +€14,872 | +13,265% |
| Total equity and liabilities | 10/49 | €108,797 | €106,583 | -€2,214 | -2.0% |
| Equity | 10/15 | -€29,539 | -€26,262 | +€3,277 | +11.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,139 | -€44,862 | +€3,277 | +6.8% |
| Amounts payable | 17/49 | €138,336 | €132,846 | -€5,491 | -4.0% |
| Amounts payable within one year | 42/48 | €138,272 | €132,846 | -€5,427 | -3.9% |
| Trade debts | 44 | €2,524 | €877 | -€1,647 | -65.3% |
| Suppliers | 440/4 | €2,524 | €877 | -€1,647 | -65.3% |
| Taxes, remuneration and social security | 45 | €1,015 | €6,913 | +€5,898 | +581% |
| Taxes | 450/3 | €1,015 | €6,913 | +€5,898 | +581% |
| Other amounts payable | 47/48 | €134,734 | €125,056 | -€9,678 | -7.2% |
| Accrued charges and deferred income | 492/3 | €64 | - | -€64 | |
| Other operating charges | 640/8 | €576 | €464 | -€113 | -19.5% |
| Gross operating margin | 9900 | €2,727 | €3,862 | +€1,135 | +41.6% |
| Operating profit (loss) | 9901 | €2,151 | €3,399 | +€1,247 | +58.0% |
| Financial charges | 65/66B | €80 | €122 | +€42 | +52.0% |
| Recurring financial charges | 65 | €80 | €122 | +€42 | +52.0% |
| Profit (loss) for the period before taxes | 9903 | €2,071 | €3,277 | +€1,206 | +58.2% |
| Profit (loss) for the period | 9904 | €2,071 | €3,277 | +€1,206 | +58.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,071 | €3,277 | +€1,206 | +58.2% |
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 18 October 2026 via checked.be.