OCG: 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.
OCG
Largest movements
- Receivables within one year -€184,477
down €184,477 (-93.9%), from €196,435 to €11,958
of which Trade receivables: -€111,103
- Receivables after one year +€167,000
up €167,000 (+43.1%), from €387,780 to €554,780
- Tangible fixed assets +€85,879
up €85,879 (+10.3%), from €831,134 to €917,013
of which Land and buildings: +€84,720
- Profit (loss) carried forward +€154,615
up €154,615 (+47.7%), from €324,471 to €479,085
- Advances received -€80,068
down €80,068 (-98.8%), from €81,022 to €954
- Other debts +€31,926
up €31,926 (+93.1%), from €34,301 to €66,226
- Trade debts -€22,127
down €22,127 (-27.0%), from €81,823 to €59,697
- Tax, wage and social debts -€17,487
down €17,487 (-31.1%), from €56,298 to €38,811
- Financial charges +€46,206
up €46,206 (+266.7%), from €17,322 to €63,528
- Depreciation +€23,139
up €23,139 (+88.8%), from €26,070 to €49,208
- Gross operating margin +€18,095
up €18,095 (+6.4%), from €283,209 to €301,304
- Taxes -€10,727
down €10,727 (-18.9%), from €56,721 to €45,994
- Financial income +€8,611
up €8,611 (+145.9%), from €5,903 to €14,514
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 | €1,422,545 | €1,505,268 | +€82,723 | +5.8% |
| Fixed assets | 21/28 | €831,497 | €917,376 | +€85,879 | +10.3% |
| Tangible fixed assets | 22/27 | €831,134 | €917,013 | +€85,879 | +10.3% |
| Land and buildings | 22 | €830,461 | €915,181 | +€84,720 | +10.2% |
| Plant, machinery and equipment | 23 | €414 | €293 | -€121 | -29.3% |
| Furniture and vehicles | 24 | €259 | €1,539 | +€1,280 | +493.4% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €591,048 | €587,892 | -€3,156 | -0.5% |
| Amounts receivable after more than one year | 29 | €387,780 | €554,780 | +€167,000 | +43.1% |
| Other amounts receivable | 291 | €387,780 | €554,780 | +€167,000 | +43.1% |
| Amounts receivable within one year | 40/41 | €196,435 | €11,958 | -€184,477 | -93.9% |
| Trade receivables | 40 | €119,037 | €7,935 | -€111,103 | -93.3% |
| Other amounts receivable | 41 | €77,398 | €4,024 | -€73,374 | -94.8% |
| Cash at bank and in hand | 54/58 | €233 | €105 | -€128 | -55.0% |
| Deferred charges and accrued income | 490/1 | €6,599 | €21,048 | +€14,449 | +218.9% |
| Total equity and liabilities | 10/49 | €1,422,545 | €1,505,268 | +€82,723 | +5.8% |
| Equity | 10/15 | €325,471 | €480,085 | +€154,615 | +47.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €324,471 | €479,085 | +€154,615 | +47.7% |
| Amounts payable | 17/49 | €1,097,074 | €1,025,182 | -€71,892 | -6.6% |
| Amounts payable after more than one year | 17 | €806,098 | €806,621 | +€524 | +0.1% |
| Financial debts | 170/4 | €806,098 | €806,621 | +€524 | +0.1% |
| Amounts payable within one year | 42/48 | €290,977 | €216,922 | -€74,055 | -25.5% |
| Current portion of amounts payable after more than one year | 42 | €31,988 | €47,499 | +€15,511 | +48.5% |
| Financial debts | 43 | €5,545 | €3,735 | -€1,810 | -32.6% |
| Credit institutions | 430/8 | €5,545 | €3,735 | -€1,810 | -32.6% |
| Trade debts | 44 | €81,823 | €59,697 | -€22,127 | -27.0% |
| Suppliers | 440/4 | €81,823 | €59,697 | -€22,127 | -27.0% |
| Advances received on contracts in progress | 46 | €81,022 | €954 | -€80,068 | -98.8% |
| Taxes, remuneration and social security | 45 | €56,298 | €38,811 | -€17,487 | -31.1% |
| Taxes | 450/3 | €56,298 | €38,811 | -€17,487 | -31.1% |
| Other amounts payable | 47/48 | €34,301 | €66,226 | +€31,926 | +93.1% |
| Accrued charges and deferred income | 492/3 | - | €1,639 | +€1,639 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,070 | €49,208 | +€23,139 | +88.8% |
| Other operating charges | 640/8 | €1,639 | €1,639 | = | 0.0% |
| Gross operating margin | 9900 | €283,209 | €301,304 | +€18,095 | +6.4% |
| Operating profit (loss) | 9901 | €255,500 | €250,456 | -€5,043 | -2.0% |
| Financial income | 75/76B | €5,903 | €14,514 | +€8,611 | +145.9% |
| Recurring financial income | 75 | €5,903 | €14,514 | +€8,611 | +145.9% |
| Financial charges | 65/66B | €17,322 | €63,528 | +€46,206 | +266.7% |
| Recurring financial charges | 65 | €17,322 | €63,528 | +€46,206 | +266.7% |
| Profit (loss) for the period before taxes | 9903 | €244,080 | €201,442 | -€42,638 | -17.5% |
| Income taxes | 67/77 | €56,721 | €45,994 | -€10,727 | -18.9% |
| Profit (loss) for the period | 9904 | €187,359 | €155,448 | -€31,911 | -17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €187,359 | €155,448 | -€31,911 | -17.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.