OCCAZ - TRUCKS: 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 - TRUCKS
Largest movements
- Stocks and contracts -€45,400
down €45,400 (-37.2%), from €121,965 to €76,565
- Cash -€6,530
down €6,530 (-95.8%), from €6,815 to €285
mainly Other debts (-€39,575) and Net result for the year (-€11,132)
- Receivables within one year -€3,860
down €3,860 (-6.1%), from €63,252 to €59,392
of which Trade receivables: -€3,860
- Other debts -€39,575
down €39,575 (-58.2%), from €68,040 to €28,465
- Profit (loss) carried forward -€11,132
down €11,132 (-27.0%), from €41,202 to €30,070
- Trade debts -€4,054
down €4,054 (-32.4%), from €12,520 to €8,466
- Gross operating margin +€17,623
up €17,623 (+85.7%), from -€20,574 to -€2,951
- Financial charges +€1,473
up €1,473 (+23.3%), from €6,324 to €7,797
- Other operating charges +€384
new in 2023: €384
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €198,121 | €142,331 | -€55,790 | -28.2% |
| Formation expenses | 20 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €198,091 | €142,301 | -€55,790 | -28.2% |
| Stocks and contracts in progress | 3 | €121,965 | €76,565 | -€45,400 | -37.2% |
| Stocks | 30/36 | €121,965 | €76,565 | -€45,400 | -37.2% |
| Amounts receivable within one year | 40/41 | €63,252 | €59,392 | -€3,860 | -6.1% |
| Trade receivables | 40 | €49,352 | €45,492 | -€3,860 | -7.8% |
| Other amounts receivable | 41 | €13,900 | €13,900 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,815 | €285 | -€6,530 | -95.8% |
| Deferred charges and accrued income | 490/1 | €6,059 | €6,059 | = | 0.0% |
| Total equity and liabilities | 10/49 | €198,121 | €142,331 | -€55,790 | -28.2% |
| Equity | 10/15 | €61,653 | €50,521 | -€11,132 | -18.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | - | -€18,592 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Contributions outside capital | 11 | - | €18,592 | +€18,592 | |
| Other | 1109/19 | - | €18,592 | +€18,592 | |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | - | -€1,859 | |
| Other | 1319 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | €41,202 | €30,070 | -€11,132 | -27.0% |
| Amounts payable | 17/49 | €136,468 | €91,810 | -€44,658 | -32.7% |
| Amounts payable within one year | 42/48 | €136,468 | €91,810 | -€44,658 | -32.7% |
| Financial debts | 43 | €51,893 | €52,483 | +€590 | +1.1% |
| Credit institutions | 430/8 | €51,893 | €52,483 | +€590 | +1.1% |
| Trade debts | 44 | €12,520 | €8,466 | -€4,054 | -32.4% |
| Suppliers | 440/4 | €12,520 | €8,466 | -€4,054 | -32.4% |
| Taxes, remuneration and social security | 45 | €4,015 | €2,396 | -€1,619 | -40.3% |
| Taxes | 450/3 | €4,015 | €2,396 | -€1,619 | -40.3% |
| Other amounts payable | 47/48 | €68,040 | €28,465 | -€39,575 | -58.2% |
| Other operating charges | 640/8 | - | €384 | +€384 | |
| Gross operating margin | 9900 | -€20,574 | -€2,951 | +€17,623 | +85.7% |
| Operating profit (loss) | 9901 | -€20,574 | -€3,335 | +€17,239 | +83.8% |
| Financial charges | 65/66B | €6,324 | €7,797 | +€1,473 | +23.3% |
| Recurring financial charges | 65 | €6,324 | €7,797 | +€1,473 | +23.3% |
| Profit (loss) for the period before taxes | 9903 | -€26,898 | -€11,132 | +€15,766 | +58.6% |
| Profit (loss) for the period | 9904 | -€26,898 | -€11,132 | +€15,766 | +58.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,898 | -€11,132 | +€15,766 | +58.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.