OCHAU: 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.
OCHAU
Largest movements
- Receivables within one year -€38,622
down €38,622 (-28.6%), from €135,095 to €96,473
of which Other amounts receivable: -€37,882
- Cash -€36,130
down €36,130 (-74.2%), from €48,713 to €12,583
mainly Contributions, distributions and other (-€100,965) and Debts after one year (-€30,157)
- Current investments +€23,412
up €23,412 (+28.7%), from €81,481 to €104,892
- Tangible fixed assets -€17,791
down €17,791 (-4.6%), from €383,048 to €365,257
of which Land and buildings: -€15,282
- Reserves -€96,925
down €96,925 (-76.7%), from €126,365 to €29,440
of which Distributable reserves: -€96,925
- Other debts +€45,453
new in 2025: €45,453
- Debts after one year -€30,157
down €30,157 (-19.1%), from €157,620 to €127,463
of which Financial debts: -€30,157
- Accrued charges and deferred income +€25,939
up €25,939 (+3051.6%), from €850 to €26,789
- Trade debts -€13,377
down €13,377 (-20.8%), from €64,321 to €50,943
- Gross operating margin -€11,366
down €11,366 (-12.2%), from €93,465 to €82,100
- Depreciation -€8,185
down €8,185 (-27.4%), from €29,871 to €21,686
- Staff costs -€5,280
down €5,280 (-11.5%), from €45,852 to €40,571
- Financial charges +€4,825
up €4,825 (+128.1%), from €3,768 to €8,594
- Financial income -€1,618
down €1,618 (-26.3%), from €6,144 to €4,525
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 | €650,508 | €586,379 | -€64,129 | -9.9% |
| Fixed assets | 21/28 | €383,048 | €368,265 | -€14,784 | -3.9% |
| Intangible fixed assets | 21 | - | €3,008 | +€3,008 | |
| Tangible fixed assets | 22/27 | €383,048 | €365,257 | -€17,791 | -4.6% |
| Land and buildings | 22 | €379,254 | €363,972 | -€15,282 | -4.0% |
| Plant, machinery and equipment | 23 | €3,794 | €1,285 | -€2,510 | -66.1% |
| Current assets | 29/58 | €267,459 | €218,114 | -€49,345 | -18.4% |
| Amounts receivable within one year | 40/41 | €135,095 | €96,473 | -€38,622 | -28.6% |
| Trade receivables | 40 | €87,315 | €86,574 | -€740 | -0.8% |
| Other amounts receivable | 41 | €47,781 | €9,899 | -€37,882 | -79.3% |
| Current investments | 50/53 | €81,481 | €104,892 | +€23,412 | +28.7% |
| Cash at bank and in hand | 54/58 | €48,713 | €12,583 | -€36,130 | -74.2% |
| Deferred charges and accrued income | 490/1 | €2,171 | €4,166 | +€1,996 | +91.9% |
| Total equity and liabilities | 10/49 | €650,508 | €586,379 | -€64,129 | -9.9% |
| Equity | 10/15 | €394,982 | €298,057 | -€96,925 | -24.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €126,365 | €29,440 | -€96,925 | -76.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €124,505 | €27,580 | -€96,925 | -77.8% |
| Profit (loss) carried forward | 14 | €250,017 | €250,017 | = | 0.0% |
| Amounts payable | 17/49 | €255,526 | €288,322 | +€32,796 | +12.8% |
| Amounts payable after more than one year | 17 | €157,620 | €127,463 | -€30,157 | -19.1% |
| Financial debts | 170/4 | €155,370 | €125,213 | -€30,157 | -19.4% |
| Other amounts payable | 178/9 | €2,250 | €2,250 | = | 0.0% |
| Amounts payable within one year | 42/48 | €97,055 | €134,070 | +€37,015 | +38.1% |
| Current portion of amounts payable after more than one year | 42 | €29,851 | €30,157 | +€306 | +1.0% |
| Financial debts | 43 | €479 | €0 | -€479 | -100.0% |
| Credit institutions | 430/8 | €479 | €0 | -€479 | -100.0% |
| Trade debts | 44 | €64,321 | €50,943 | -€13,377 | -20.8% |
| Suppliers | 440/4 | €64,321 | €50,943 | -€13,377 | -20.8% |
| Taxes, remuneration and social security | 45 | €2,405 | €7,517 | +€5,111 | +212.5% |
| Taxes | 450/3 | €744 | €7,517 | +€6,773 | +910.5% |
| Remuneration and social security | 454/9 | €1,662 | €0 | -€1,662 | -100.0% |
| Other amounts payable | 47/48 | - | €45,453 | +€45,453 | |
| Accrued charges and deferred income | 492/3 | €850 | €26,789 | +€25,939 | +3051.6% |
| Non-recurring operating income | 76A | - | €2,000 | +€2,000 | |
| Remuneration, social security and pensions | 62 | €45,852 | €40,571 | -€5,280 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,871 | €21,686 | -€8,185 | -27.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €80 | €0 | -€80 | -100.0% |
| Other operating charges | 640/8 | €4,668 | €6,013 | +€1,344 | +28.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €93,465 | €82,100 | -€11,366 | -12.2% |
| Operating profit (loss) | 9901 | €12,995 | €13,830 | +€835 | +6.4% |
| Financial income | 75/76B | €6,144 | €4,525 | -€1,618 | -26.3% |
| Recurring financial income | 75 | €6,144 | €4,525 | -€1,618 | -26.3% |
| Financial charges | 65/66B | €3,768 | €8,594 | +€4,825 | +128.1% |
| Recurring financial charges | 65 | €3,768 | €8,594 | +€4,825 | +128.1% |
| Profit (loss) for the period before taxes | 9903 | €15,370 | €9,762 | -€5,609 | -36.5% |
| Income taxes | 67/77 | €6,115 | €5,722 | -€393 | -6.4% |
| Profit (loss) for the period | 9904 | €9,256 | €4,040 | -€5,216 | -56.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,256 | €4,040 | -€5,216 | -56.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.