OCCAZ CAR: 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.
OCCAZ CAR
Largest movements
- Receivables within one year -€283,491
down €283,491 (-54.8%), from €517,227 to €233,735
of which Other amounts receivable: -€273,591
- Cash +€154,740
up €154,740 (+184%), from €84,009 to €238,750
mainly Receivables within one year (+€283,491) and Net result for the year (+€202,550)
- Tangible fixed assets +€49,948
up €49,948 (+50.2%), from €99,530 to €149,478
of which Land and buildings: +€64,233
- Stocks and contracts -€36,708
down €36,708 (-19.4%), from €189,374 to €152,666
- Other debts -€148,386
down €148,386 (-37.1%), from €400,000 to €251,614
- Trade debts +€55,351
up €55,351 (+34.3%), from €161,358 to €216,709
- Tax, wage and social debts -€14,472
down €14,472 (-15.3%), from €94,508 to €80,036
- Debts after one year -€13,309
down €13,309 (-15.3%), from €87,139 to €73,831
- Gross operating margin -€127,953
down €127,953 (-30.1%), from €424,964 to €297,011
- Taxes -€42,454
down €42,454 (-39.4%), from €107,744 to €65,289
- Depreciation +€17,390
up €17,390 (+3,703%), from €470 to €17,860
- Financial income -€6,646
down €6,646 (-99.5%), from €6,678 to €31
- Other operating charges +€5,453
up €5,453 (+1,408%), from €387 to €5,840
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 | €896,747 | €775,244 | -€121,503 | -13.5% |
| Fixed assets | 21/28 | €99,530 | €149,478 | +€49,948 | +50.2% |
| Tangible fixed assets | 22/27 | €99,530 | €149,478 | +€49,948 | +50.2% |
| Land and buildings | 22 | - | €64,233 | +€64,233 | |
| Plant, machinery and equipment | 23 | €99,530 | €85,245 | -€14,286 | -14.4% |
| Current assets | 29/58 | €797,216 | €625,766 | -€171,451 | -21.5% |
| Stocks and contracts in progress | 3 | €189,374 | €152,666 | -€36,708 | -19.4% |
| Stocks | 30/36 | €189,374 | €152,666 | -€36,708 | -19.4% |
| Amounts receivable within one year | 40/41 | €517,227 | €233,735 | -€283,491 | -54.8% |
| Trade receivables | 40 | €37,900 | €28,000 | -€9,900 | -26.1% |
| Other amounts receivable | 41 | €479,327 | €205,735 | -€273,591 | -57.1% |
| Cash at bank and in hand | 54/58 | €84,009 | €238,750 | +€154,740 | +184% |
| Deferred charges and accrued income | 490/1 | €6,606 | €614 | -€5,992 | -90.7% |
| Total equity and liabilities | 10/49 | €896,747 | €775,244 | -€121,503 | -13.5% |
| Equity | 10/15 | €79,784 | €82,335 | +€2,550 | +3.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €72,943 | €75,494 | +€2,550 | +3.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €71,083 | €73,634 | +€2,550 | +3.6% |
| Profit (loss) carried forward | 14 | €641 | €641 | = | 0.0% |
| Amounts payable | 17/49 | €816,963 | €692,909 | -€124,053 | -15.2% |
| Amounts payable after more than one year | 17 | €87,139 | €73,831 | -€13,309 | -15.3% |
| Financial debts | 170/4 | €87,139 | €73,831 | -€13,309 | -15.3% |
| Amounts payable within one year | 42/48 | €729,823 | €619,078 | -€110,745 | -15.2% |
| Current portion of amounts payable after more than one year | 42 | €73,957 | €70,719 | -€3,238 | -4.4% |
| Trade debts | 44 | €161,358 | €216,709 | +€55,351 | +34.3% |
| Suppliers | 440/4 | €161,358 | €216,709 | +€55,351 | +34.3% |
| Taxes, remuneration and social security | 45 | €94,508 | €80,036 | -€14,472 | -15.3% |
| Taxes | 450/3 | €94,508 | €80,036 | -€14,472 | -15.3% |
| Other amounts payable | 47/48 | €400,000 | €251,614 | -€148,386 | -37.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €470 | €17,860 | +€17,390 | +3,703% |
| Other operating charges | 640/8 | €387 | €5,840 | +€5,453 | +1,408% |
| Gross operating margin | 9900 | €424,964 | €297,011 | -€127,953 | -30.1% |
| Operating profit (loss) | 9901 | €424,107 | €273,311 | -€150,796 | -35.6% |
| Financial income | 75/76B | €6,678 | €31 | -€6,646 | -99.5% |
| Recurring financial income | 75 | €6,678 | €31 | -€6,646 | -99.5% |
| Financial charges | 65/66B | €2,595 | €5,502 | +€2,907 | +112% |
| Recurring financial charges | 65 | €2,595 | €5,502 | +€2,907 | +112% |
| Profit (loss) for the period before taxes | 9903 | €428,189 | €267,840 | -€160,350 | -37.4% |
| Income taxes | 67/77 | €107,744 | €65,289 | -€42,454 | -39.4% |
| Profit (loss) for the period | 9904 | €320,446 | €202,550 | -€117,895 | -36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €320,446 | €202,550 | -€117,895 | -36.8% |
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 19 October 2026 via checked.be.