OCHERON: 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.
OCHERON
Largest movements
- Stocks and contracts -€5,005
down €5,005 (-10.0%), from €49,847 to €44,842
- Tangible fixed assets -€3,275
down €3,275 (-72.4%), from €4,525 to €1,250
of which Furniture and vehicles: -€2,918
- Cash -€2,097
down €2,097 (-14.4%), from €14,605 to €12,509
mainly Tax, wage and social debts (-€9,036) and Other debts (-€7,665)
- Tax, wage and social debts -€9,036
down €9,036 (-45.2%), from €19,991 to €10,955
of which Taxes: -€9,956
- Other debts -€7,665
down €7,665 (-100.0%), from €7,665 to €0
- Trade debts +€3,171
up €3,171 (+355.0%), from €893 to €4,065
- Profit (loss) carried forward +€2,939
up €2,939 (+7.2%), from €40,865 to €43,804
- Purchases and services +€20,931
up €20,931 (+18.7%), from €112,040 to €132,972
- Turnover +€11,903
up €11,903 (+9.0%), from €132,037 to €143,941
- Gross operating margin -€8,882
down €8,882 (-37.6%), from €23,629 to €14,747
- Depreciation -€2,915
down €2,915 (-42.2%), from €6,905 to €3,990
- Staff costs +€1,658
new in 2025: €1,658
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 | €74,415 | €63,824 | -€10,591 | -14.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €7,739 | €3,749 | -€3,990 | -51.6% |
| Intangible fixed assets | 21 | €3,214 | €2,499 | -€715 | -22.2% |
| Tangible fixed assets | 22/27 | €4,525 | €1,250 | -€3,275 | -72.4% |
| Plant, machinery and equipment | 23 | €1,607 | €1,250 | -€357 | -22.2% |
| Furniture and vehicles | 24 | €2,918 | €0 | -€2,918 | -100.0% |
| Current assets | 29/58 | €66,676 | €60,075 | -€6,601 | -9.9% |
| Stocks and contracts in progress | 3 | €49,847 | €44,842 | -€5,005 | -10.0% |
| Stocks | 30/36 | €49,847 | €44,842 | -€5,005 | -10.0% |
| Amounts receivable within one year | 40/41 | €1,935 | €2,242 | +€307 | +15.9% |
| Trade receivables | 40 | €1,935 | €887 | -€1,048 | -54.1% |
| Other amounts receivable | 41 | €0 | €1,355 | +€1,355 | |
| Cash at bank and in hand | 54/58 | €14,605 | €12,509 | -€2,097 | -14.4% |
| Deferred charges and accrued income | 490/1 | €288 | €482 | +€193 | +67.0% |
| Total equity and liabilities | 10/49 | €74,415 | €63,824 | -€10,591 | -14.2% |
| Equity | 10/15 | €45,865 | €48,804 | +€2,939 | +6.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,865 | €43,804 | +€2,939 | +7.2% |
| Amounts payable | 17/49 | €28,550 | €15,020 | -€13,530 | -47.4% |
| Amounts payable within one year | 42/48 | €28,550 | €15,020 | -€13,530 | -47.4% |
| Trade debts | 44 | €893 | €4,065 | +€3,171 | +355.0% |
| Suppliers | 440/4 | €893 | €4,065 | +€3,171 | +355.0% |
| Taxes, remuneration and social security | 45 | €19,991 | €10,955 | -€9,036 | -45.2% |
| Taxes | 450/3 | €19,991 | €10,035 | -€9,956 | -49.8% |
| Remuneration and social security | 454/9 | €0 | €920 | +€920 | |
| Other amounts payable | 47/48 | €7,665 | €0 | -€7,665 | -100.0% |
| Turnover | 70 | €132,037 | €143,941 | +€11,903 | +9.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €112,040 | €132,972 | +€20,931 | +18.7% |
| Remuneration, social security and pensions | 62 | - | €1,658 | +€1,658 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,905 | €3,990 | -€2,915 | -42.2% |
| Other operating charges | 640/8 | €489 | €479 | -€10 | -2.0% |
| Non-recurring operating charges | 66A | €3,936 | - | -€3,936 | |
| Gross operating margin | 9900 | €23,629 | €14,747 | -€8,882 | -37.6% |
| Operating profit (loss) | 9901 | €12,300 | €8,620 | -€3,680 | -29.9% |
| Financial income | 75/76B | €32 | €2 | -€29 | -92.5% |
| Recurring financial income | 75 | €32 | €2 | -€29 | -92.5% |
| Financial charges | 65/66B | €1,886 | €3,462 | +€1,576 | +83.5% |
| Recurring financial charges | 65 | €1,886 | €3,462 | +€1,576 | +83.5% |
| Profit (loss) for the period before taxes | 9903 | €10,445 | €5,161 | -€5,284 | -50.6% |
| Income taxes | 67/77 | €2,486 | €2,222 | -€264 | -10.6% |
| Profit (loss) for the period | 9904 | €7,959 | €2,939 | -€5,020 | -63.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,959 | €2,939 | -€5,020 | -63.1% |
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 5 October 2026 via checked.be.