OCCHIO: 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.
OCCHIO
Largest movements
- Receivables within one year +€70,750
up €70,750 (+18.4%), from €384,131 to €454,882
of which Trade receivables: +€68,885
- Cash +€40,443
up €40,443 (+8,076%), from €501 to €40,943
mainly Net result for the year (+€56,365) and Advances received (+€23,794)
- Tangible fixed assets -€21,142
down €21,142 (-37.9%), from €55,734 to €34,592
of which Furniture and vehicles: -€21,142
- Stocks and contracts -€18,376
down €18,376 (-4.8%), from €381,443 to €363,067
- Profit (loss) carried forward +€56,365
up €56,365 (+28.3%), from €199,205 to €255,570
- Advances received +€23,794
new in 2025: €23,794
- Short-term financial debts +€18,450
up €18,450 (+14.0%), from €131,608 to €150,058
- Debts after one year -€15,753
down €15,753 (-40.3%), from €39,104 to €23,351
- Staff costs -€44,618
down €44,618 (-17.8%), from €251,232 to €206,614
- Gross operating margin -€29,352
down €29,352 (-8.1%), from €360,927 to €331,575
- Taxes +€3,808
up €3,808 (+15.6%), from €24,479 to €28,287
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 | €841,752 | €911,014 | +€69,262 | +8.2% |
| Fixed assets | 21/28 | €67,975 | €46,371 | -€21,604 | -31.8% |
| Intangible fixed assets | 21 | €462 | €0 | -€462 | -100% |
| Tangible fixed assets | 22/27 | €55,734 | €34,592 | -€21,142 | -37.9% |
| Furniture and vehicles | 24 | €55,734 | €34,592 | -€21,142 | -37.9% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €11,779 | €11,779 | = | 0.0% |
| Current assets | 29/58 | €773,777 | €864,643 | +€90,866 | +11.7% |
| Stocks and contracts in progress | 3 | €381,443 | €363,067 | -€18,376 | -4.8% |
| Stocks | 30/36 | €381,443 | €363,067 | -€18,376 | -4.8% |
| Amounts receivable within one year | 40/41 | €384,131 | €454,882 | +€70,750 | +18.4% |
| Trade receivables | 40 | €371,804 | €440,690 | +€68,885 | +18.5% |
| Other amounts receivable | 41 | €12,327 | €14,192 | +€1,865 | +15.1% |
| Cash at bank and in hand | 54/58 | €501 | €40,943 | +€40,443 | +8,076% |
| Deferred charges and accrued income | 490/1 | €7,702 | €5,751 | -€1,951 | -25.3% |
| Total equity and liabilities | 10/49 | €841,752 | €911,014 | +€69,262 | +8.2% |
| Equity | 10/15 | €467,501 | €523,866 | +€56,365 | +12.1% |
| Contributions | 10/11 | €243,906 | €243,906 | = | 0.0% |
| Capital | 10 | €243,906 | €243,906 | = | 0.0% |
| Issued capital | 100 | €243,906 | €243,906 | = | 0.0% |
| Reserves | 13 | €24,391 | €24,391 | = | 0.0% |
| Non-distributable reserves | 130/1 | €24,391 | €24,391 | = | 0.0% |
| Legal reserve | 130 | €24,391 | €24,391 | = | 0.0% |
| Profit (loss) carried forward | 14 | €199,205 | €255,570 | +€56,365 | +28.3% |
| Amounts payable | 17/49 | €374,251 | €387,148 | +€12,897 | +3.4% |
| Amounts payable after more than one year | 17 | €39,104 | €23,351 | -€15,753 | -40.3% |
| Financial debts | 170/4 | €39,104 | €23,351 | -€15,753 | -40.3% |
| Amounts payable within one year | 42/48 | €325,929 | €362,654 | +€36,725 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | €16,805 | €15,753 | -€1,052 | -6.3% |
| Financial debts | 43 | €131,608 | €150,058 | +€18,450 | +14.0% |
| Credit institutions | 430/8 | €131,608 | €150,058 | +€18,450 | +14.0% |
| Trade debts | 44 | €92,269 | €89,047 | -€3,221 | -3.5% |
| Suppliers | 440/4 | €92,269 | €89,047 | -€3,221 | -3.5% |
| Advances received on contracts in progress | 46 | - | €23,794 | +€23,794 | |
| Taxes, remuneration and social security | 45 | €85,247 | €84,001 | -€1,246 | -1.5% |
| Taxes | 450/3 | €48,289 | €54,735 | +€6,446 | +13.3% |
| Remuneration and social security | 454/9 | €36,957 | €29,265 | -€7,692 | -20.8% |
| Accrued charges and deferred income | 492/3 | €9,218 | €1,144 | -€8,075 | -87.6% |
| Remuneration, social security and pensions | 62 | €251,232 | €206,614 | -€44,618 | -17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,790 | €21,604 | +€2,814 | +15.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,049 | €1,165 | -€884 | -43.1% |
| Gross operating margin | 9900 | €360,927 | €331,575 | -€29,352 | -8.1% |
| Operating profit (loss) | 9901 | €88,856 | €102,192 | +€13,337 | +15.0% |
| Financial income | 75/76B | €125 | €43 | -€83 | -65.9% |
| Recurring financial income | 75 | €125 | €43 | -€83 | -65.9% |
| Financial charges | 65/66B | €17,602 | €17,583 | -€19 | -0.1% |
| Recurring financial charges | 65 | €17,602 | €17,583 | -€19 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €71,378 | €84,652 | +€13,273 | +18.6% |
| Income taxes | 67/77 | €24,479 | €28,287 | +€3,808 | +15.6% |
| Profit (loss) for the period | 9904 | €46,900 | €56,365 | +€9,465 | +20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €46,900 | €56,365 | +€9,465 | +20.2% |
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 14 October 2026 via checked.be.