OCF CONSTRUCT: 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.
OCF CONSTRUCT
Largest movements
- Stocks and contracts +€9,683
up €9,683 (+356.8%), from €2,714 to €12,397
of which Contracts in progress: +€10,000
- Receivables within one year -€7,354
down €7,354 (-94.2%), from €7,810 to €456
of which Trade receivables: -€6,406
- Cash +€6,471
up €6,471 (+72.4%), from €8,936 to €15,407
mainly Receivables within one year (+€7,354) and Trade debts (+€5,460)
- Tangible fixed assets -€2,953
down €2,953 (-51.2%), from €5,772 to €2,819
of which Plant, machinery and equipment: -€2,423
- Trade debts +€5,460
new in 2024: €5,460
- Profit (loss) carried forward +€1,098
up €1,098 (+15.9%), from €6,889 to €7,987
- Other debts -€1,016
no longer reported in 2024 (was €1,016)
- Tax, wage and social debts +€335
up €335 (+107.5%), from €311 to €646
of which Remuneration and social security: +€231
- Purchases and services -€18,550
down €18,550 (-57.5%), from €32,284 to €13,734
- Turnover -€13,622
down €13,622 (-42.8%), from €31,848 to €18,226
- Gross operating margin +€4,928
up €4,928, from -€437 to €4,492
- Depreciation -€643
down €643 (-17.9%), from €3,596 to €2,953
- Other operating charges -€561
no longer reported in 2024 (was €561)
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.
Cash bridge derived
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 | €26,816 | €32,693 | +€5,877 | +21.9% |
| Fixed assets | 21/28 | €5,772 | €2,819 | -€2,953 | -51.2% |
| Tangible fixed assets | 22/27 | €5,772 | €2,819 | -€2,953 | -51.2% |
| Plant, machinery and equipment | 23 | €2,423 | - | -€2,423 | |
| Furniture and vehicles | 24 | €271 | €181 | -€90 | -33.3% |
| Other tangible fixed assets | 26 | €3,078 | €2,638 | -€440 | -14.3% |
| Current assets | 29/58 | €21,044 | €29,874 | +€8,830 | +42.0% |
| Stocks and contracts in progress | 3 | €2,714 | €12,397 | +€9,683 | +356.8% |
| Stocks | 30/36 | €2,714 | €2,397 | -€317 | -11.7% |
| Contracts in progress | 37 | - | €10,000 | +€10,000 | |
| Amounts receivable within one year | 40/41 | €7,810 | €456 | -€7,354 | -94.2% |
| Trade receivables | 40 | €6,684 | €278 | -€6,406 | -95.8% |
| Other amounts receivable | 41 | €1,126 | €178 | -€948 | -84.2% |
| Cash at bank and in hand | 54/58 | €8,936 | €15,407 | +€6,471 | +72.4% |
| Deferred charges and accrued income | 490/1 | €1,584 | €1,614 | +€30 | +1.9% |
| Total equity and liabilities | 10/49 | €26,816 | €32,693 | +€5,877 | +21.9% |
| Equity | 10/15 | €25,489 | €26,587 | +€1,098 | +4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,889 | €7,987 | +€1,098 | +15.9% |
| Amounts payable | 17/49 | €1,327 | €6,106 | +€4,779 | +360.1% |
| Amounts payable within one year | 42/48 | €1,327 | €6,106 | +€4,779 | +360.1% |
| Trade debts | 44 | - | €5,460 | +€5,460 | |
| Suppliers | 440/4 | - | €5,460 | +€5,460 | |
| Taxes, remuneration and social security | 45 | €311 | €646 | +€335 | +107.5% |
| Taxes | 450/3 | €311 | €415 | +€104 | +33.4% |
| Remuneration and social security | 454/9 | - | €231 | +€231 | |
| Other amounts payable | 47/48 | €1,016 | - | -€1,016 | |
| Accrued charges and deferred income | 492/3 | €0 | - | -€0 | |
| Turnover | 70 | €31,848 | €18,226 | -€13,622 | -42.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €32,284 | €13,734 | -€18,550 | -57.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,596 | €2,953 | -€643 | -17.9% |
| Other operating charges | 640/8 | €561 | - | -€561 | |
| Gross operating margin | 9900 | -€437 | €4,492 | +€4,928 | |
| Operating profit (loss) | 9901 | -€4,593 | €1,539 | +€6,132 | |
| Financial charges | 65/66B | €115 | €441 | +€326 | +283.5% |
| Recurring financial charges | 65 | €115 | €441 | +€326 | +283.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,708 | €1,098 | +€5,806 | |
| Profit (loss) for the period | 9904 | -€4,708 | €1,098 | +€5,806 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,708 | €1,098 | +€5,806 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.