OccO: 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.
OccO
Largest movements
- Tangible fixed assets -€20,662
down €20,662 (-24.5%), from €84,205 to €63,542
- Cash +€11,382
up €11,382 (+72.3%), from €15,742 to €27,123
mainly Depreciation (+€20,662) and Accrued charges and deferred income (+€12,000)
- Receivables within one year +€4,472
up €4,472 (+15.3%), from €29,191 to €33,663
of which Other amounts receivable: +€10,667
- Accrued charges and deferred income +€12,000
up €12,000 (+5333.3%), from €225 to €12,225
- Debts after one year -€9,980
down €9,980 (-59.0%), from €16,911 to €6,931
- Advances received -€2,800
down €2,800 (-100.0%), from €2,800 to €0
- Trade debts -€2,216
down €2,216 (-19.1%), from €11,595 to €9,379
- Tax, wage and social debts -€1,975
down €1,975 (-7.0%), from €28,113 to €26,138
of which Remuneration and social security: -€2,345
- Staff costs -€54,956
down €54,956 (-20.2%), from €272,376 to €217,420
- Gross operating margin -€37,822
down €37,822 (-13.3%), from €284,476 to €246,653
- Depreciation +€6,495
up €6,495 (+45.9%), from €14,167 to €20,662
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 | €143,903 | €138,853 | -€5,050 | -3.5% |
| Fixed assets | 21/28 | €84,205 | €63,542 | -€20,662 | -24.5% |
| Tangible fixed assets | 22/27 | €84,205 | €63,542 | -€20,662 | -24.5% |
| Plant, machinery and equipment | 23 | €12,861 | €8,087 | -€4,774 | -37.1% |
| Furniture and vehicles | 24 | €24,883 | €15,173 | -€9,710 | -39.0% |
| Other tangible fixed assets | 26 | €46,460 | €40,282 | -€6,178 | -13.3% |
| Current assets | 29/58 | €59,698 | €75,311 | +€15,613 | +26.2% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €29,191 | €33,663 | +€4,472 | +15.3% |
| Trade receivables | 40 | €29,191 | €22,996 | -€6,195 | -21.2% |
| Other amounts receivable | 41 | - | €10,667 | +€10,667 | |
| Cash at bank and in hand | 54/58 | €15,742 | €27,123 | +€11,382 | +72.3% |
| Deferred charges and accrued income | 490/1 | €9,766 | €9,524 | -€241 | -2.5% |
| Total equity and liabilities | 10/49 | €143,903 | €138,853 | -€5,050 | -3.5% |
| Equity | 10/15 | -€41,258 | -€41,762 | -€503 | -1.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,258 | -€61,762 | -€503 | -0.8% |
| Amounts payable | 17/49 | €185,161 | €180,615 | -€4,546 | -2.5% |
| Amounts payable after more than one year | 17 | €16,911 | €6,931 | -€9,980 | -59.0% |
| Financial debts | 170/4 | €16,911 | €6,931 | -€9,980 | -59.0% |
| Amounts payable within one year | 42/48 | €168,025 | €161,459 | -€6,567 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €9,501 | €9,980 | +€479 | +5.0% |
| Trade debts | 44 | €11,595 | €9,379 | -€2,216 | -19.1% |
| Suppliers | 440/4 | €11,595 | €9,379 | -€2,216 | -19.1% |
| Advances received on contracts in progress | 46 | €2,800 | €0 | -€2,800 | -100.0% |
| Taxes, remuneration and social security | 45 | €28,113 | €26,138 | -€1,975 | -7.0% |
| Taxes | 450/3 | €10,137 | €10,508 | +€371 | +3.7% |
| Remuneration and social security | 454/9 | €17,976 | €15,631 | -€2,345 | -13.0% |
| Other amounts payable | 47/48 | €116,016 | €115,961 | -€55 | 0.0% |
| Accrued charges and deferred income | 492/3 | €225 | €12,225 | +€12,000 | +5333.3% |
| Remuneration, social security and pensions | 62 | €272,376 | €217,420 | -€54,956 | -20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,167 | €20,662 | +€6,495 | +45.9% |
| Other operating charges | 640/8 | €7,752 | €8,073 | +€321 | +4.1% |
| Gross operating margin | 9900 | €284,476 | €246,653 | -€37,822 | -13.3% |
| Operating profit (loss) | 9901 | -€9,819 | €498 | +€10,317 | |
| Financial income | 75/76B | €324 | €284 | -€40 | -12.2% |
| Recurring financial income | 75 | €324 | €284 | -€40 | -12.2% |
| Financial charges | 65/66B | €748 | €1,286 | +€538 | +71.9% |
| Recurring financial charges | 65 | €748 | €1,286 | +€538 | +71.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,243 | -€503 | +€9,740 | +95.1% |
| Profit (loss) for the period | 9904 | -€10,243 | -€503 | +€9,740 | +95.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,243 | -€503 | +€9,740 | +95.1% |
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 4 October 2026 via checked.be.