OCEMAR: 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.
OCEMAR
Largest movements
- Receivables within one year -€7,876
down €7,876 (-21.5%), from €36,671 to €28,795
of which Trade receivables: -€15,220
- Tangible fixed assets +€1,139
up €1,139 (+21.7%), from €5,240 to €6,379
- Trade debts +€7,646
up €7,646 (+139.8%), from €5,469 to €13,115
- Profit (loss) carried forward -€5,212
new in 2025: -€5,212
- Current portion of long-term debt -€3,490
down €3,490 (-63.1%), from €5,534 to €2,044
- Tax, wage and social debts -€3,236
down €3,236 (-8.3%), from €38,860 to €35,624
of which Remuneration and social security: -€4,855
- Debts after one year -€2,044
no longer reported in 2025 (was €2,044)
- Gross operating margin -€67,158
down €67,158 (-51.7%), from €129,807 to €62,649
- Other operating charges -€62,550
down €62,550 (-96.8%), from €64,612 to €2,062
- Provisions -€15,000
down €15,000, from €7,500 to -€7,500
- Staff costs +€10,788
up €10,788 (+21.2%), from €50,783 to €61,572
- Taxes -€2,349
down €2,349, from €1,958 to -€392
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 | €59,611 | €53,866 | -€5,745 | -9.6% |
| Fixed assets | 21/28 | €5,240 | €6,379 | +€1,139 | +21.7% |
| Tangible fixed assets | 22/27 | €5,240 | €6,379 | +€1,139 | +21.7% |
| Furniture and vehicles | 24 | €5,240 | €6,379 | +€1,139 | +21.7% |
| Current assets | 29/58 | €54,371 | €47,487 | -€6,884 | -12.7% |
| Stocks and contracts in progress | 3 | €6,712 | €7,251 | +€539 | +8.0% |
| Stocks | 30/36 | €6,712 | €7,251 | +€539 | +8.0% |
| Amounts receivable within one year | 40/41 | €36,671 | €28,795 | -€7,876 | -21.5% |
| Trade receivables | 40 | €19,166 | €3,946 | -€15,220 | -79.4% |
| Other amounts receivable | 41 | €17,505 | €24,849 | +€7,344 | +42.0% |
| Cash at bank and in hand | 54/58 | €10,861 | €11,337 | +€476 | +4.4% |
| Deferred charges and accrued income | 490/1 | €128 | €105 | -€23 | -17.9% |
| Total equity and liabilities | 10/49 | €59,611 | €53,866 | -€5,745 | -9.6% |
| Equity | 10/15 | €7,136 | €1,924 | -€5,212 | -73.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €4,136 | €4,136 | = | 0.0% |
| Distributable reserves | 133 | €4,136 | €4,136 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,212 | -€5,212 | |
| Amounts payable | 17/49 | €52,475 | €51,942 | -€533 | -1.0% |
| Amounts payable after more than one year | 17 | €2,044 | - | -€2,044 | |
| Financial debts | 170/4 | €2,044 | - | -€2,044 | |
| Amounts payable within one year | 42/48 | €49,863 | €50,782 | +€919 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €5,534 | €2,044 | -€3,490 | -63.1% |
| Trade debts | 44 | €5,469 | €13,115 | +€7,646 | +139.8% |
| Suppliers | 440/4 | €5,469 | €13,115 | +€7,646 | +139.8% |
| Taxes, remuneration and social security | 45 | €38,860 | €35,624 | -€3,236 | -8.3% |
| Taxes | 450/3 | €18,903 | €20,521 | +€1,618 | +8.6% |
| Remuneration and social security | 454/9 | €19,957 | €15,102 | -€4,855 | -24.3% |
| Accrued charges and deferred income | 492/3 | €568 | €1,160 | +€592 | +104.2% |
| Remuneration, social security and pensions | 62 | €50,783 | €61,572 | +€10,788 | +21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €720 | €2,155 | +€1,436 | +199.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €7,500 | -€7,500 | -€15,000 | |
| Other operating charges | 640/8 | €64,612 | €2,062 | -€62,550 | -96.8% |
| Non-recurring operating charges | 66A | - | €9,031 | +€9,031 | |
| Gross operating margin | 9900 | €129,807 | €62,649 | -€67,158 | -51.7% |
| Operating profit (loss) | 9901 | €6,192 | -€4,671 | -€10,863 | |
| Financial income | 75/76B | €580 | €506 | -€74 | -12.8% |
| Recurring financial income | 75 | €580 | €506 | -€74 | -12.8% |
| Financial charges | 65/66B | €678 | €1,439 | +€761 | +112.1% |
| Recurring financial charges | 65 | €678 | €1,439 | +€761 | +112.1% |
| Profit (loss) for the period before taxes | 9903 | €6,094 | -€5,604 | -€11,698 | |
| Income taxes | 67/77 | €1,958 | -€392 | -€2,349 | |
| Profit (loss) for the period | 9904 | €4,136 | -€5,212 | -€9,349 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,136 | -€5,212 | -€9,349 |
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 8 October 2026 via checked.be.