OCE Consulting: 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 Consulting
Largest movements
- Receivables within one year +€41,367
up €41,367 (+49.1%), from €84,166 to €125,533
of which Other amounts receivable: +€33,639
- Tangible fixed assets +€8,051
up €8,051 (+54.8%), from €14,701 to €22,752
of which Other tangible fixed assets: +€7,475
- Cash +€2,227
up €2,227 (+26.3%), from €8,465 to €10,692
mainly Net result for the year (+€53,388) and Depreciation (+€2,115)
- Profit (loss) carried forward +€53,388
up €53,388 (+70.4%), from €75,794 to €129,182
- Tax, wage and social debts -€3,841
down €3,841 (-15.2%), from €25,202 to €21,361
- Trade debts +€2,040
up €2,040 (+37.8%), from €5,394 to €7,434
- Gross operating margin -€66,805
down €66,805 (-48.4%), from €138,135 to €71,330
- Other operating charges -€39,318
down €39,318 (-99.3%), from €39,612 to €294
- Taxes -€5,529
down €5,529 (-27.8%), from €19,879 to €14,350
- Financial income +€1,621
new in 2025: €1,621
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 | €107,390 | €158,977 | +€51,587 | +48.0% |
| Formation expenses | 20 | €58 | - | -€58 | |
| Fixed assets | 21/28 | €14,701 | €22,752 | +€8,051 | +54.8% |
| Tangible fixed assets | 22/27 | €14,701 | €22,752 | +€8,051 | +54.8% |
| Furniture and vehicles | 24 | €4,334 | €4,910 | +€576 | +13.3% |
| Other tangible fixed assets | 26 | €10,367 | €17,842 | +€7,475 | +72.1% |
| Current assets | 29/58 | €92,631 | €136,225 | +€43,594 | +47.1% |
| Amounts receivable within one year | 40/41 | €84,166 | €125,533 | +€41,367 | +49.1% |
| Trade receivables | 40 | €12,985 | €20,713 | +€7,728 | +59.5% |
| Other amounts receivable | 41 | €71,181 | €104,820 | +€33,639 | +47.3% |
| Cash at bank and in hand | 54/58 | €8,465 | €10,692 | +€2,227 | +26.3% |
| Total equity and liabilities | 10/49 | €107,390 | €158,977 | +€51,587 | +48.0% |
| Equity | 10/15 | €76,794 | €130,182 | +€53,388 | +69.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,794 | €129,182 | +€53,388 | +70.4% |
| Amounts payable | 17/49 | €30,596 | €28,795 | -€1,801 | -5.9% |
| Amounts payable within one year | 42/48 | €30,596 | €28,795 | -€1,801 | -5.9% |
| Trade debts | 44 | €5,394 | €7,434 | +€2,040 | +37.8% |
| Suppliers | 440/4 | €5,394 | €7,434 | +€2,040 | +37.8% |
| Taxes, remuneration and social security | 45 | €25,202 | €21,361 | -€3,841 | -15.2% |
| Taxes | 450/3 | €25,202 | €21,361 | -€3,841 | -15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €994 | €2,115 | +€1,121 | +113% |
| Other operating charges | 640/8 | €39,612 | €294 | -€39,318 | -99.3% |
| Gross operating margin | 9900 | €138,135 | €71,330 | -€66,805 | -48.4% |
| Operating profit (loss) | 9901 | €97,529 | €68,921 | -€28,608 | -29.3% |
| Financial income | 75/76B | - | €1,621 | +€1,621 | |
| Recurring financial income | 75 | - | €1,621 | +€1,621 | |
| Financial charges | 65/66B | €1,856 | €2,804 | +€948 | +51.1% |
| Recurring financial charges | 65 | €1,856 | €2,804 | +€948 | +51.1% |
| Profit (loss) for the period before taxes | 9903 | €95,673 | €67,738 | -€27,935 | -29.2% |
| Income taxes | 67/77 | €19,879 | €14,350 | -€5,529 | -27.8% |
| Profit (loss) for the period | 9904 | €75,794 | €53,388 | -€22,406 | -29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €75,794 | €53,388 | -€22,406 | -29.6% |
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 20 October 2026 via checked.be.