OCCI: 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.
OCCI
Largest movements
- Cash +€60,456
up €60,456 (+128%), from €47,274 to €107,730
mainly Depreciation (+€38,804) and Receivables after one year (+€38,472)
- Receivables after one year -€38,472
no longer reported in 2025 (was €38,472)
- Tangible fixed assets -€27,899
down €27,899 (-8.2%), from €339,234 to €311,335
of which Land and buildings: -€31,082
- Stocks and contracts -€20,125
down €20,125 (-23.7%), from €84,909 to €64,784
- Receivables within one year -€17,734
down €17,734 (-41.9%), from €42,337 to €24,603
of which Other amounts receivable: -€12,315
- Provisions +€31,263
up €31,263 (+73.6%), from €42,465 to €73,727
- Other debts -€24,676
down €24,676 (-31.6%), from €78,145 to €53,470
- Debts after one year -€20,283
down €20,283 (-8.1%), from €250,924 to €230,640
- Profit (loss) carried forward -€12,606
new in 2025: -€12,606
- Reserves -€8,028
down €8,028 (-11.0%), from €72,726 to €64,698
of which Distributable reserves: -€8,028
- Provisions +€38,821
up €38,821, from -€7,558 to €31,263
- Staff costs -€28,417
down €28,417 (-40.6%), from €70,005 to €41,588
- Financial charges -€10,037
down €10,037 (-14.2%), from €70,743 to €60,706
- Gross operating margin -€7,541
down €7,541 (-4.2%), from €180,043 to €172,502
- Taxes +€6,095
up €6,095 (+406%), from €1,501 to €7,596
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 | €565,843 | €538,693 | -€27,150 | -4.8% |
| Fixed assets | 21/28 | €339,414 | €311,515 | -€27,899 | -8.2% |
| Tangible fixed assets | 22/27 | €339,234 | €311,335 | -€27,899 | -8.2% |
| Land and buildings | 22 | €305,502 | €274,420 | -€31,082 | -10.2% |
| Plant, machinery and equipment | 23 | €23,553 | €19,697 | -€3,856 | -16.4% |
| Furniture and vehicles | 24 | €5,759 | €3,823 | -€1,936 | -33.6% |
| Other tangible fixed assets | 26 | €4,420 | €13,394 | +€8,974 | +203% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €226,429 | €227,179 | +€750 | +0.3% |
| Amounts receivable after more than one year | 29 | €38,472 | - | -€38,472 | |
| Other amounts receivable | 291 | €38,472 | - | -€38,472 | |
| Stocks and contracts in progress | 3 | €84,909 | €64,784 | -€20,125 | -23.7% |
| Stocks | 30/36 | €84,909 | €64,784 | -€20,125 | -23.7% |
| Amounts receivable within one year | 40/41 | €42,337 | €24,603 | -€17,734 | -41.9% |
| Trade receivables | 40 | €30,022 | €24,603 | -€5,419 | -18.1% |
| Other amounts receivable | 41 | €12,315 | - | -€12,315 | |
| Current investments | 50/53 | €8,000 | €20,065 | +€12,065 | +151% |
| Cash at bank and in hand | 54/58 | €47,274 | €107,730 | +€60,456 | +128% |
| Deferred charges and accrued income | 490/1 | €5,438 | €9,997 | +€4,559 | +83.8% |
| Total equity and liabilities | 10/49 | €565,843 | €538,693 | -€27,150 | -4.8% |
| Equity | 10/15 | €78,926 | €58,292 | -€20,634 | -26.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €72,726 | €64,698 | -€8,028 | -11.0% |
| Tax-exempt reserves | 132 | €301 | €301 | = | 0.0% |
| Distributable reserves | 133 | €72,426 | €64,397 | -€8,028 | -11.1% |
| Profit (loss) carried forward | 14 | - | -€12,606 | -€12,606 | |
| Provisions and deferred taxes | 16 | €42,465 | €73,727 | +€31,263 | +73.6% |
| Provisions for liabilities and charges | 160/5 | €42,465 | €73,727 | +€31,263 | +73.6% |
| Other liabilities and charges | 164/5 | €42,465 | €73,727 | +€31,263 | +73.6% |
| Amounts payable | 17/49 | €444,452 | €406,674 | -€37,778 | -8.5% |
| Amounts payable after more than one year | 17 | €250,924 | €230,640 | -€20,283 | -8.1% |
| Financial debts | 170/4 | €250,924 | €230,640 | -€20,283 | -8.1% |
| Amounts payable within one year | 42/48 | €180,985 | €160,262 | -€20,723 | -11.5% |
| Current portion of amounts payable after more than one year | 42 | €53,173 | €60,387 | +€7,214 | +13.6% |
| Trade debts | 44 | €23,970 | €20,715 | -€3,255 | -13.6% |
| Suppliers | 440/4 | €23,970 | €20,715 | -€3,255 | -13.6% |
| Taxes, remuneration and social security | 45 | €25,697 | €25,691 | -€7 | 0.0% |
| Taxes | 450/3 | €19,518 | €22,388 | +€2,871 | +14.7% |
| Remuneration and social security | 454/9 | €6,180 | €3,302 | -€2,878 | -46.6% |
| Other amounts payable | 47/48 | €78,145 | €53,470 | -€24,676 | -31.6% |
| Accrued charges and deferred income | 492/3 | €12,544 | €15,772 | +€3,228 | +25.7% |
| Remuneration, social security and pensions | 62 | €70,005 | €41,588 | -€28,417 | -40.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,302 | €38,804 | +€502 | +1.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€7,558 | €31,263 | +€38,821 | |
| Other operating charges | 640/8 | €5,570 | €5,632 | +€62 | +1.1% |
| Gross operating margin | 9900 | €180,043 | €172,502 | -€7,541 | -4.2% |
| Operating profit (loss) | 9901 | €73,725 | €55,216 | -€18,509 | -25.1% |
| Financial income | 75/76B | €4,095 | €480 | -€3,614 | -88.3% |
| Recurring financial income | 75 | €4,095 | €480 | -€3,614 | -88.3% |
| Financial charges | 65/66B | €70,743 | €60,706 | -€10,037 | -14.2% |
| Recurring financial charges | 65 | €70,743 | €60,706 | -€10,037 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €7,077 | -€5,010 | -€12,087 | |
| Income taxes | 67/77 | €1,501 | €7,596 | +€6,095 | +406% |
| Profit (loss) for the period | 9904 | €5,576 | -€12,606 | -€18,181 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,576 | -€12,606 | -€18,181 |
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 1 November 2026 via checked.be.