OCCLUSIVE: 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.
OCCLUSIVE
Largest movements
- Cash +€14,919
up €14,919 (+15.6%), from €95,580 to €110,500
mainly Net result for the year (+€44,531) and Depreciation (+€9,891)
- Deferred charges and accrued income +€9,170
up €9,170 (+925.6%), from €991 to €10,160
- Tangible fixed assets -€6,987
down €6,987 (-16.9%), from €41,374 to €34,387
of which Leasing and similar rights: -€7,633
- Reserves +€44,531
up €44,531 (+44.5%), from €100,161 to €144,692
- Tax, wage and social debts -€16,303
down €16,303 (-100.0%), from €16,303 to €0
- Debts after one year -€7,537
down €7,537 (-28.8%), from €26,164 to €18,627
- Trade debts -€2,017
down €2,017 (-97.7%), from €2,065 to €48
- Gross operating margin -€65,190
down €65,190 (-47.0%), from €138,778 to €73,588
- Taxes -€16,000
down €16,000 (-55.6%), from €28,803 to €12,802
- Depreciation +€3,200
up €3,200 (+47.8%), from €6,691 to €9,891
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €158,796 | €176,727 | +€17,930 | +11.3% |
| Fixed assets | 21/28 | €41,374 | €34,387 | -€6,987 | -16.9% |
| Tangible fixed assets | 22/27 | €41,374 | €34,387 | -€6,987 | -16.9% |
| Plant, machinery and equipment | 23 | €4,830 | €3,776 | -€1,054 | -21.8% |
| Furniture and vehicles | 24 | €3,887 | €5,586 | +€1,700 | +43.7% |
| Leasing and similar rights | 25 | €32,657 | €25,025 | -€7,633 | -23.4% |
| Current assets | 29/58 | €117,423 | €142,340 | +€24,917 | +21.2% |
| Amounts receivable within one year | 40/41 | €20,851 | €21,679 | +€828 | +4.0% |
| Trade receivables | 40 | €20,851 | €20,982 | +€130 | +0.6% |
| Other amounts receivable | 41 | - | €698 | +€698 | |
| Cash at bank and in hand | 54/58 | €95,580 | €110,500 | +€14,919 | +15.6% |
| Deferred charges and accrued income | 490/1 | €991 | €10,160 | +€9,170 | +925.6% |
| Total equity and liabilities | 10/49 | €158,796 | €176,727 | +€17,930 | +11.3% |
| Equity | 10/15 | €105,161 | €149,692 | +€44,531 | +42.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €100,161 | €144,692 | +€44,531 | +44.5% |
| Distributable reserves | 133 | €100,161 | €144,692 | +€44,531 | +44.5% |
| Amounts payable | 17/49 | €53,635 | €27,035 | -€26,600 | -49.6% |
| Amounts payable after more than one year | 17 | €26,164 | €18,627 | -€7,537 | -28.8% |
| Financial debts | 170/4 | €26,164 | €18,627 | -€7,537 | -28.8% |
| Amounts payable within one year | 42/48 | €27,472 | €8,408 | -€19,064 | -69.4% |
| Current portion of amounts payable after more than one year | 42 | €7,282 | €7,537 | +€255 | +3.5% |
| Financial debts | 43 | - | €89 | +€89 | |
| Credit institutions | 430/8 | - | €89 | +€89 | |
| Trade debts | 44 | €2,065 | €48 | -€2,017 | -97.7% |
| Suppliers | 440/4 | €2,065 | €48 | -€2,017 | -97.7% |
| Taxes, remuneration and social security | 45 | €16,303 | €0 | -€16,303 | -100.0% |
| Taxes | 450/3 | €16,303 | €0 | -€16,303 | -100.0% |
| Other amounts payable | 47/48 | €1,822 | €734 | -€1,088 | -59.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,691 | €9,891 | +€3,200 | +47.8% |
| Other operating charges | 640/8 | €2,059 | €2,273 | +€214 | +10.4% |
| Non-recurring operating charges | 66A | - | €2,972 | +€2,972 | |
| Gross operating margin | 9900 | €138,778 | €73,588 | -€65,190 | -47.0% |
| Operating profit (loss) | 9901 | €130,029 | €58,452 | -€71,577 | -55.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -85.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -85.7% |
| Financial charges | 65/66B | €1,065 | €1,119 | +€53 | +5.0% |
| Recurring financial charges | 65 | €1,065 | €1,119 | +€53 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €128,963 | €57,333 | -€71,630 | -55.5% |
| Income taxes | 67/77 | €28,803 | €12,802 | -€16,000 | -55.6% |
| Profit (loss) for the period | 9904 | €100,161 | €44,531 | -€55,630 | -55.5% |
| Profit (loss) for the period to be appropriated | 9905 | €100,161 | €44,531 | -€55,630 | -55.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.