OCCIDENT: 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.
OCCIDENT
Largest movements
- Financial fixed assets +€680,000
new in 2025: €680,000
- Cash -€113,030
down €113,030 (-38.3%), from €295,291 to €182,262
mainly Investment in fixed assets (net) (-€680,000) and Tax, wage and social debts (-€29,697)
- Receivables within one year +€13,077
up €13,077, from €0 to €13,077
of which Other amounts receivable: +€13,077
- Debts after one year +€487,500
new in 2025: €487,500
- Reserves +€96,662
up €96,662 (+34.4%), from €280,960 to €377,622
- Tax, wage and social debts -€29,697
down €29,697 (-100.0%), from €29,697 to €0
- Trade debts +€10,228
up €10,228 (+8210.7%), from €125 to €10,353
- Gross operating margin +€6,891
up €6,891 (+5.5%), from €125,624 to €132,514
- Taxes +€2,628
up €2,628 (+9.8%), from €26,697 to €29,326
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 | €312,660 | €882,799 | +€570,139 | +182.4% |
| Fixed assets | 21/28 | €11,071 | €686,882 | +€675,812 | +6104.5% |
| Tangible fixed assets | 22/27 | €11,071 | €6,882 | -€4,189 | -37.8% |
| Plant, machinery and equipment | 23 | €11,071 | €6,882 | -€4,189 | -37.8% |
| Financial fixed assets | 28 | - | €680,000 | +€680,000 | |
| Current assets | 29/58 | €301,589 | €195,917 | -€105,672 | -35.0% |
| Amounts receivable within one year | 40/41 | €0 | €13,077 | +€13,077 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €13,077 | +€13,077 | |
| Cash at bank and in hand | 54/58 | €295,291 | €182,262 | -€113,030 | -38.3% |
| Deferred charges and accrued income | 490/1 | €6,298 | €578 | -€5,720 | -90.8% |
| Total equity and liabilities | 10/49 | €312,660 | €882,799 | +€570,139 | +182.4% |
| Equity | 10/15 | €281,378 | €378,622 | +€97,244 | +34.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €280,960 | €377,622 | +€96,662 | +34.4% |
| Distributable reserves | 133 | €280,960 | €377,622 | +€96,662 | +34.4% |
| Profit (loss) carried forward | 14 | -€582 | €0 | +€582 | |
| Amounts payable | 17/49 | €31,282 | €504,178 | +€472,896 | +1511.7% |
| Amounts payable after more than one year | 17 | - | €487,500 | +€487,500 | |
| Financial debts | 170/4 | - | €487,500 | +€487,500 | |
| Amounts payable within one year | 42/48 | €31,282 | €11,881 | -€19,401 | -62.0% |
| Trade debts | 44 | €125 | €10,353 | +€10,228 | +8210.7% |
| Suppliers | 440/4 | €125 | €10,353 | +€10,228 | +8210.7% |
| Taxes, remuneration and social security | 45 | €29,697 | €0 | -€29,697 | -100.0% |
| Taxes | 450/3 | €29,697 | €0 | -€29,697 | -100.0% |
| Other amounts payable | 47/48 | €1,460 | €1,528 | +€68 | +4.7% |
| Accrued charges and deferred income | 492/3 | - | €4,797 | +€4,797 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,605 | €4,189 | +€584 | +16.2% |
| Other operating charges | 640/8 | €581 | €598 | +€18 | +3.0% |
| Gross operating margin | 9900 | €125,624 | €132,514 | +€6,891 | +5.5% |
| Operating profit (loss) | 9901 | €121,438 | €127,727 | +€6,289 | +5.2% |
| Financial income | 75/76B | €5 | €5 | = | 0.0% |
| Recurring financial income | 75 | €5 | €5 | = | 0.0% |
| Financial charges | 65/66B | €432 | €1,163 | +€731 | +169.5% |
| Recurring financial charges | 65 | €432 | €1,163 | +€731 | +169.5% |
| Profit (loss) for the period before taxes | 9903 | €121,011 | €126,569 | +€5,558 | +4.6% |
| Income taxes | 67/77 | €26,697 | €29,326 | +€2,628 | +9.8% |
| Profit (loss) for the period | 9904 | €94,314 | €97,244 | +€2,929 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €94,314 | €97,244 | +€2,929 | +3.1% |
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 5 October 2026 via checked.be.