OCCUR: 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.
OCCUR
Largest movements
- Tangible fixed assets +€33,178
up €33,178 (+18,396%), from €180 to €33,358
of which Furniture and vehicles: +€30,902
- Cash -€18,849
down €18,849 (-20.1%), from €93,682 to €74,833
mainly Contributions, distributions and other (-€83,093) and Investment in fixed assets (net) (-€46,830)
- Reserves +€8,772
up €8,772 (+10.6%), from €83,093 to €91,865
- Tax, wage and social debts +€5,707
up €5,707 (+45.2%), from €12,615 to €18,322
- Gross operating margin +€23,796
up €23,796 (+21.1%), from €112,983 to €136,780
- Depreciation +€13,601
up €13,601 (+26,564%), from €51 to €13,652
- Taxes +€1,848
up €1,848 (+6.4%), from €28,652 to €30,500
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 | €107,828 | €122,488 | +€14,660 | +13.6% |
| Fixed assets | 21/28 | €180 | €33,358 | +€33,178 | +18,396% |
| Tangible fixed assets | 22/27 | €180 | €33,358 | +€33,178 | +18,396% |
| Furniture and vehicles | 24 | €180 | €31,082 | +€30,902 | +17,135% |
| Other tangible fixed assets | 26 | - | €2,276 | +€2,276 | |
| Current assets | 29/58 | €107,648 | €89,130 | -€18,518 | -17.2% |
| Amounts receivable within one year | 40/41 | €13,414 | €13,750 | +€336 | +2.5% |
| Trade receivables | 40 | €13,414 | €13,750 | +€336 | +2.5% |
| Cash at bank and in hand | 54/58 | €93,682 | €74,833 | -€18,849 | -20.1% |
| Deferred charges and accrued income | 490/1 | €552 | €547 | -€5 | -1.0% |
| Total equity and liabilities | 10/49 | €107,828 | €122,488 | +€14,660 | +13.6% |
| Equity | 10/15 | €93,093 | €101,865 | +€8,772 | +9.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €83,093 | €91,865 | +€8,772 | +10.6% |
| Distributable reserves | 133 | €83,093 | €91,865 | +€8,772 | +10.6% |
| Amounts payable | 17/49 | €14,735 | €20,623 | +€5,888 | +40.0% |
| Amounts payable within one year | 42/48 | €14,735 | €20,623 | +€5,888 | +40.0% |
| Trade debts | 44 | - | €133 | +€133 | |
| Suppliers | 440/4 | - | €133 | +€133 | |
| Taxes, remuneration and social security | 45 | €12,615 | €18,322 | +€5,707 | +45.2% |
| Taxes | 450/3 | €12,615 | €18,322 | +€5,707 | +45.2% |
| Other amounts payable | 47/48 | €2,120 | €2,168 | +€48 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51 | €13,652 | +€13,601 | +26,564% |
| Other operating charges | 640/8 | €1,075 | €572 | -€503 | -46.8% |
| Gross operating margin | 9900 | €112,983 | €136,780 | +€23,796 | +21.1% |
| Operating profit (loss) | 9901 | €111,857 | €122,555 | +€10,699 | +9.6% |
| Financial charges | 65/66B | €161 | €190 | +€29 | +18.0% |
| Recurring financial charges | 65 | €161 | €190 | +€29 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | €111,695 | €122,365 | +€10,670 | +9.6% |
| Income taxes | 67/77 | €28,652 | €30,500 | +€1,848 | +6.4% |
| Profit (loss) for the period | 9904 | €83,043 | €91,865 | +€8,822 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €83,043 | €91,865 | +€8,822 | +10.6% |
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 31 October 2026 via checked.be.