Occepi: 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.
Occepi
Largest movements
- Tangible fixed assets +€453,640
up €453,640 (+2261.9%), from €20,056 to €473,696
of which Land and buildings: +€449,582
- Receivables within one year +€53,493
up €53,493 (+45.4%), from €117,888 to €171,381
of which Other amounts receivable: +€55,498
- Cash +€27,034
up €27,034 (+29.3%), from €92,217 to €119,251
mainly Debts after one year (+€461,060) and Other debts (+€59,622)
- Debts after one year +€461,060
new in 2025: €461,060
- Other debts +€59,622
up €59,622 (+141.1%), from €42,268 to €101,890
- Profit (loss) carried forward -€32,714
down €32,714 (-99.1%), from €33,008 to €294
- Current portion of long-term debt +€23,940
new in 2025: €23,940
- Tax, wage and social debts +€13,539
up €13,539 (+56.7%), from €23,876 to €37,414
of which Taxes: +€12,071
- Other operating charges +€56,597
up €56,597 (+83303.8%), from €68 to €56,665
- Taxes -€17,788
down €17,788 (-55.1%), from €32,298 to €14,510
- Gross operating margin +€5,801
up €5,801 (+2.5%), from €235,279 to €241,080
- Depreciation +€5,550
up €5,550 (+168.6%), from €3,293 to €8,843
- Provisions +€4,767
up €4,767, from -€355 to €4,412
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 | €235,752 | €765,629 | +€529,878 | +224.8% |
| Fixed assets | 21/28 | €20,056 | €473,696 | +€453,640 | +2261.9% |
| Tangible fixed assets | 22/27 | €20,056 | €473,696 | +€453,640 | +2261.9% |
| Land and buildings | 22 | - | €449,582 | +€449,582 | |
| Furniture and vehicles | 24 | €20,056 | €24,115 | +€4,059 | +20.2% |
| Current assets | 29/58 | €215,696 | €291,933 | +€76,237 | +35.3% |
| Amounts receivable within one year | 40/41 | €117,888 | €171,381 | +€53,493 | +45.4% |
| Trade receivables | 40 | €110,786 | €108,781 | -€2,005 | -1.8% |
| Other amounts receivable | 41 | €7,102 | €62,600 | +€55,498 | +781.4% |
| Cash at bank and in hand | 54/58 | €92,217 | €119,251 | +€27,034 | +29.3% |
| Deferred charges and accrued income | 490/1 | €5,591 | €1,302 | -€4,289 | -76.7% |
| Total equity and liabilities | 10/49 | €235,752 | €765,629 | +€529,878 | +224.8% |
| Equity | 10/15 | €137,808 | €105,094 | -€32,714 | -23.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €102,800 | €102,800 | = | 0.0% |
| Distributable reserves | 133 | €102,800 | €102,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,008 | €294 | -€32,714 | -99.1% |
| Provisions and deferred taxes | 16 | €30,435 | €34,847 | +€4,412 | +14.5% |
| Provisions for liabilities and charges | 160/5 | €30,435 | €34,847 | +€4,412 | +14.5% |
| Other liabilities and charges | 164/5 | €30,435 | €34,847 | +€4,412 | +14.5% |
| Amounts payable | 17/49 | €67,509 | €625,688 | +€558,179 | +826.8% |
| Amounts payable after more than one year | 17 | - | €461,060 | +€461,060 | |
| Financial debts | 170/4 | - | €461,060 | +€461,060 | |
| Amounts payable within one year | 42/48 | €67,509 | €164,629 | +€97,119 | +143.9% |
| Current portion of amounts payable after more than one year | 42 | - | €23,940 | +€23,940 | |
| Trade debts | 44 | €1,365 | €1,384 | +€19 | +1.4% |
| Suppliers | 440/4 | €1,365 | €1,384 | +€19 | +1.4% |
| Taxes, remuneration and social security | 45 | €23,876 | €37,414 | +€13,539 | +56.7% |
| Taxes | 450/3 | €9,089 | €21,160 | +€12,071 | +132.8% |
| Remuneration and social security | 454/9 | €14,787 | €16,254 | +€1,468 | +9.9% |
| Other amounts payable | 47/48 | €42,268 | €101,890 | +€59,622 | +141.1% |
| Remuneration, social security and pensions | 62 | €87,677 | €86,172 | -€1,505 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,293 | €8,843 | +€5,550 | +168.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€355 | €4,412 | +€4,767 | |
| Other operating charges | 640/8 | €68 | €56,665 | +€56,597 | +83303.8% |
| Gross operating margin | 9900 | €235,279 | €241,080 | +€5,801 | +2.5% |
| Operating profit (loss) | 9901 | €144,596 | €84,988 | -€59,608 | -41.2% |
| Financial income | 75/76B | - | €1,128 | +€1,128 | |
| Recurring financial income | 75 | - | €1,128 | +€1,128 | |
| Financial charges | 65/66B | €40,177 | €36,320 | -€3,857 | -9.6% |
| Recurring financial charges | 65 | €40,177 | €36,320 | -€3,857 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €104,419 | €49,796 | -€54,623 | -52.3% |
| Income taxes | 67/77 | €32,298 | €14,510 | -€17,788 | -55.1% |
| Profit (loss) for the period | 9904 | €72,121 | €35,286 | -€36,835 | -51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €72,121 | €35,286 | -€36,835 | -51.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.