Oce-Bio: 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.
Oce-Bio
Largest movements
- Receivables within one year -€331,609
down €331,609 (-3.0%), from €11.1m to €10.8m
of which Trade receivables: -€619,506
- Other debts -€1.4m
no longer reported in 2025 (was €1.4m)
- Profit (loss) carried forward +€1.2m
up €1.2m (+14.9%), from €8.2m to €9.4m
- Tax, wage and social debts -€634,155
down €634,155 (-85.3%), from €743,343 to €109,188
of which Taxes: -€378,910
- Trade debts +€462,923
up €462,923 (+54.5%), from €849,523 to €1.3m
- Turnover -€4.0m
down €4.0m (-49.4%), from €8.2m to €4.1m
- Goods and materials -€2.4m
down €2.4m (-59.5%), from €4.1m to €1.7m
- Staff costs -€516,182
down €516,182 (-31.7%), from €1.6m to €1.1m
- Taxes -€295,424
down €295,424 (-59.1%), from €499,799 to €204,375
- Other operating income -€154,646
down €154,646 (-17.5%), from €882,256 to €727,610
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,298,945 | €10,934,209 | -€364,736 | -3.2% |
| Fixed assets | 21/28 | €134,614 | €122,586 | -€12,028 | -8.9% |
| Intangible fixed assets | 21 | €4,167 | - | -€4,167 | |
| Tangible fixed assets | 22/27 | €7,862 | - | -€7,862 | |
| Furniture and vehicles | 24 | €7,862 | - | -€7,862 | |
| Financial fixed assets | 28 | €122,586 | €122,586 | +€0 | 0.0% |
| Affiliated companies | 280/1 | €122,586 | €122,586 | +€0 | 0.0% |
| Participating interests | 280 | €122,586 | €122,586 | +€0 | 0.0% |
| Current assets | 29/58 | €11,164,331 | €10,811,623 | -€352,708 | -3.2% |
| Amounts receivable within one year | 40/41 | €11,139,795 | €10,808,186 | -€331,609 | -3.0% |
| Trade receivables | 40 | €1,647,244 | €1,027,738 | -€619,506 | -37.6% |
| Other amounts receivable | 41 | €9,492,550 | €9,780,448 | +€287,898 | +3.0% |
| Cash at bank and in hand | 54/58 | - | €1 | +€1 | |
| Deferred charges and accrued income | 490/1 | €24,536 | €3,436 | -€21,100 | -86.0% |
| Total equity and liabilities | 10/49 | €11,298,945 | €10,934,209 | -€364,736 | -3.2% |
| Equity | 10/15 | €8,261,284 | €9,482,569 | +€1.2m | +14.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,050 | €28,050 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €9,300 | €9,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,214,634 | €9,435,919 | +€1.2m | +14.9% |
| Amounts payable | 17/49 | €3,037,661 | €1,451,640 | -€1.6m | -52.2% |
| Amounts payable within one year | 42/48 | €3,028,864 | €1,421,634 | -€1.6m | -53.1% |
| Trade debts | 44 | €849,523 | €1,312,446 | +€462,923 | +54.5% |
| Suppliers | 440/4 | €849,523 | €1,312,446 | +€462,923 | +54.5% |
| Taxes, remuneration and social security | 45 | €743,343 | €109,188 | -€634,155 | -85.3% |
| Taxes | 450/3 | €398,545 | €19,635 | -€378,910 | -95.1% |
| Remuneration and social security | 454/9 | €344,798 | €89,553 | -€255,245 | -74.0% |
| Other amounts payable | 47/48 | €1,435,999 | - | -€1.4m | |
| Accrued charges and deferred income | 492/3 | €8,797 | €30,006 | +€21,209 | +241.1% |
| Operating income | 70/76A | €9,078,552 | €5,074,959 | -€4.0m | -44.1% |
| Turnover | 70 | €8,196,296 | €4,146,890 | -€4.0m | -49.4% |
| Other operating income | 74 | €882,256 | €727,610 | -€154,646 | -17.5% |
| Non-recurring operating income | 76A | - | €200,459 | +€200,459 | |
| Operating charges | 60/66A | €7,457,759 | €4,594,819 | -€2.9m | -38.4% |
| Goods for resale, raw materials and consumables | 60 | €4,092,524 | €1,656,770 | -€2.4m | -59.5% |
| Purchases | 600/8 | €4,092,524 | €1,656,770 | -€2.4m | -59.5% |
| Services and other goods | 61 | €1,681,868 | €1,736,222 | +€54,354 | +3.2% |
| Remuneration, social security and pensions | 62 | €1,630,443 | €1,114,261 | -€516,182 | -31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,224 | - | -€28,224 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,207 | €12,852 | +€5,645 | +78.3% |
| Other operating charges | 640/8 | €17,493 | €74,714 | +€57,221 | +327.1% |
| Operating profit (loss) | 9901 | €1,620,792 | €480,140 | -€1.1m | -70.4% |
| Financial income | 75/76B | €301,973 | €310,763 | +€8,790 | +2.9% |
| Recurring financial income | 75 | €301,973 | €310,763 | +€8,790 | +2.9% |
| Income from current assets | 751 | €301,895 | €306,087 | +€4,192 | +1.4% |
| Other financial income | 752/9 | €78 | €4,676 | +€4,598 | +5889.5% |
| Financial charges | 65/66B | €12,415 | €12,345 | -€70 | -0.6% |
| Recurring financial charges | 65 | €12,415 | €12,345 | -€70 | -0.6% |
| Debt charges | 650 | €9,941 | €12,121 | +€2,180 | +21.9% |
| Other financial charges | 652/9 | €2,475 | €224 | -€2,251 | -90.9% |
| Profit (loss) for the period before taxes | 9903 | €1,910,350 | €778,558 | -€1.1m | -59.2% |
| Income taxes | 67/77 | €499,799 | €204,375 | -€295,424 | -59.1% |
| Taxes | 670/3 | €499,799 | €204,375 | -€295,424 | -59.1% |
| Profit (loss) for the period | 9904 | €1,410,551 | €574,183 | -€836,368 | -59.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,410,551 | €574,183 | -€836,368 | -59.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 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.