OCE & CHRYS TLS: 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.
OCE & CHRYS TLS
Largest movements
- Receivables within one year -€3,606
down €3,606 (-17.5%), from €20,549 to €16,942
of which Other amounts receivable: -€2,090
- Cash -€1,023
down €1,023 (-53.8%), from €1,901 to €878
mainly Trade debts (-€6,463) and Net result for the year (-€491)
- Trade debts -€6,463
no longer reported in 2024 (was €6,463)
- Tax, wage and social debts +€2,326
up €2,326 (+42.6%), from €5,464 to €7,790
- Profit (loss) carried forward -€491
down €491 (-42.8%), from -€1,148 to -€1,639
- Gross operating margin -€16,258
down €16,258 (-89.3%), from €18,209 to €1,952
- Turnover -€14,327
down €14,327 (-16.2%), from €88,477 to €74,150
- Taxes -€5,331
down €5,331 (-74.4%), from €7,164 to €1,834
- Purchases and services +€4,800
up €4,800 (+6.7%), from €71,967 to €76,767
- Financial charges -€2,135
down €2,135 (-91.9%), from €2,324 to €188
of which Non-recurring financial charges: -€2,133
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,179 | €18,550 | -€4,629 | -20.0% |
| Fixed assets | 21/28 | €100 | €100 | = | 0.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €23,080 | €18,451 | -€4,629 | -20.1% |
| Amounts receivable within one year | 40/41 | €20,549 | €16,942 | -€3,606 | -17.5% |
| Trade receivables | 40 | €17,267 | €15,751 | -€1,516 | -8.8% |
| Other amounts receivable | 41 | €3,282 | €1,192 | -€2,090 | -63.7% |
| Cash at bank and in hand | 54/58 | €1,901 | €878 | -€1,023 | -53.8% |
| Deferred charges and accrued income | 490/1 | €630 | €630 | = | 0.0% |
| Total equity and liabilities | 10/49 | €23,179 | €18,550 | -€4,629 | -20.0% |
| Equity | 10/15 | €11,252 | €10,761 | -€491 | -4.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,148 | -€1,639 | -€491 | -42.8% |
| Amounts payable | 17/49 | €11,927 | €7,790 | -€4,137 | -34.7% |
| Amounts payable within one year | 42/48 | €11,927 | €7,790 | -€4,137 | -34.7% |
| Current portion of amounts payable after more than one year | 42 | €1 | - | -€1 | |
| Trade debts | 44 | €6,463 | - | -€6,463 | |
| Suppliers | 440/4 | €6,463 | - | -€6,463 | |
| Taxes, remuneration and social security | 45 | €5,464 | €7,790 | +€2,326 | +42.6% |
| Taxes | 450/3 | €5,464 | €7,790 | +€2,326 | +42.6% |
| Turnover | 70 | €88,477 | €74,150 | -€14,327 | -16.2% |
| Non-recurring operating income | 76A | €1,700 | €4,569 | +€2,870 | +169% |
| Goods, raw materials, services and sundry goods | 60/61 | €71,967 | €76,767 | +€4,800 | +6.7% |
| Other operating charges | 640/8 | €1,120 | €558 | -€562 | -50.2% |
| Gross operating margin | 9900 | €18,209 | €1,952 | -€16,258 | -89.3% |
| Operating profit (loss) | 9901 | €17,089 | €1,394 | -€15,696 | -91.8% |
| Financial income | 75/76B | €123 | €137 | +€14 | +11.1% |
| Recurring financial income | 75 | €87 | €136 | +€49 | +56.3% |
| Non-recurring financial income | 76B | €36 | €1 | -€35 | -97.2% |
| Financial charges | 65/66B | €2,324 | €188 | -€2,135 | -91.9% |
| Recurring financial charges | 65 | €190 | €188 | -€2 | -1.2% |
| Non-recurring financial charges | 66B | €2,133 | - | -€2,133 | |
| Profit (loss) for the period before taxes | 9903 | €14,889 | €1,342 | -€13,547 | -91.0% |
| Income taxes | 67/77 | €7,164 | €1,834 | -€5,331 | -74.4% |
| Profit (loss) for the period | 9904 | €7,725 | -€491 | -€8,216 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,725 | -€491 | -€8,216 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.