OCD HOLDING: 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.
OCD HOLDING
Largest movements
- Cash -€53,902
down €53,902 (-44.3%), from €121,688 to €67,786
mainly Tax, wage and social debts (-€82,629) and Current investments (-€47,381)
- Current investments +€47,381
up €47,381 (+5.4%), from €874,401 to €921,782
- Tangible fixed assets -€18,598
down €18,598 (-31.2%), from €59,554 to €40,955
of which Furniture and vehicles: -€19,988
- Tax, wage and social debts -€82,629
down €82,629 (-95.4%), from €86,603 to €3,974
- Other debts +€44,300
up €44,300 (+499.0%), from €8,877 to €53,177
- Financial income -€274,037
down €274,037 (-84.9%), from €322,609 to €48,571
- Taxes -€48,561
down €48,561 (-91.8%), from €52,892 to €4,331
- Depreciation +€16,345
up €16,345 (+300.1%), from €5,446 to €21,791
- Gross operating margin -€1,741
down €1,741 (-18.0%), from -€9,654 to -€11,395
- Other operating charges +€996
up €996 (+897.9%), from €111 to €1,107
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 | €1,483,255 | €1,457,937 | -€25,318 | -1.7% |
| Fixed assets | 21/28 | €486,968 | €468,369 | -€18,598 | -3.8% |
| Tangible fixed assets | 22/27 | €59,554 | €40,955 | -€18,598 | -31.2% |
| Furniture and vehicles | 24 | €59,554 | €39,565 | -€19,988 | -33.6% |
| Other tangible fixed assets | 26 | - | €1,390 | +€1,390 | |
| Financial fixed assets | 28 | €427,414 | €427,414 | = | 0.0% |
| Current assets | 29/58 | €996,287 | €989,568 | -€6,720 | -0.7% |
| Current investments | 50/53 | €874,401 | €921,782 | +€47,381 | +5.4% |
| Cash at bank and in hand | 54/58 | €121,688 | €67,786 | -€53,902 | -44.3% |
| Deferred charges and accrued income | 490/1 | €199 | €0 | -€199 | -100.0% |
| Total equity and liabilities | 10/49 | €1,483,255 | €1,457,937 | -€25,318 | -1.7% |
| Equity | 10/15 | €1,387,134 | €1,397,019 | +€9,885 | +0.7% |
| Contributions | 10/11 | €428,914 | €428,914 | = | 0.0% |
| Reserves | 13 | €503,758 | €513,644 | +€9,885 | +2.0% |
| Distributable reserves | 133 | €503,758 | €513,644 | +€9,885 | +2.0% |
| Profit (loss) carried forward | 14 | €454,461 | €454,461 | = | 0.0% |
| Amounts payable | 17/49 | €96,121 | €60,918 | -€35,203 | -36.6% |
| Amounts payable within one year | 42/48 | €95,568 | €60,913 | -€34,655 | -36.3% |
| Trade debts | 44 | €88 | €3,762 | +€3,675 | +4190.0% |
| Suppliers | 440/4 | €88 | €3,762 | +€3,675 | +4190.0% |
| Taxes, remuneration and social security | 45 | €86,603 | €3,974 | -€82,629 | -95.4% |
| Taxes | 450/3 | €86,603 | €3,974 | -€82,629 | -95.4% |
| Other amounts payable | 47/48 | €8,877 | €53,177 | +€44,300 | +499.0% |
| Accrued charges and deferred income | 492/3 | €553 | €5 | -€548 | -99.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,446 | €21,791 | +€16,345 | +300.1% |
| Other operating charges | 640/8 | €111 | €1,107 | +€996 | +897.9% |
| Gross operating margin | 9900 | -€9,654 | -€11,395 | -€1,741 | -18.0% |
| Operating profit (loss) | 9901 | -€15,211 | -€34,293 | -€19,082 | -125.4% |
| Financial income | 75/76B | €322,609 | €48,571 | -€274,037 | -84.9% |
| Recurring financial income | 75 | €322,609 | €48,571 | -€274,037 | -84.9% |
| Financial charges | 65/66B | €24 | €62 | +€38 | +156.6% |
| Recurring financial charges | 65 | €24 | €62 | +€38 | +156.6% |
| Profit (loss) for the period before taxes | 9903 | €307,373 | €14,216 | -€293,157 | -95.4% |
| Income taxes | 67/77 | €52,892 | €4,331 | -€48,561 | -91.8% |
| Profit (loss) for the period | 9904 | €254,481 | €9,885 | -€244,596 | -96.1% |
| Profit (loss) for the period to be appropriated | 9905 | €254,481 | €9,885 | -€244,596 | -96.1% |
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.