OCHKA: 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.
OCHKA
Largest movements
- Intangible fixed assets +€7,600
up €7,600 (+438.3%), from €1,734 to €9,334
- Tangible fixed assets +€6,803
new in 2024: €6,803
- Stocks and contracts +€2,713
up €2,713 (+91.6%), from €2,961 to €5,675
- Cash -€2,359
down €2,359 (-45.4%), from €5,199 to €2,840
- Deferred charges and accrued income -€826
no longer reported in 2024 (was €826)
- Trade debts +€9,785
up €9,785 (+2322.1%), from €421 to €10,206
- Other debts +€6,328
up €6,328 (+521.9%), from €1,212 to €7,540
- Profit (loss) carried forward -€3,919
down €3,919, from €1,006 to -€2,913
- Tax, wage and social debts +€1,219
up €1,219 (+18.2%), from €6,686 to €7,904
of which Remuneration and social security: +€2,015
- Purchases and services -€67,430
no longer reported in 2024 (was €67,430)
- Staff costs +€11,951
up €11,951 (+230.3%), from €5,190 to €17,141
- Gross operating margin +€7,684
up €7,684 (+108.2%), from €7,098 to €14,782
- Financial charges +€1,061
up €1,061 (+676.2%), from €157 to €1,218
- Other operating charges +€257
up €257 (+177.1%), from €145 to €402
From the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,326 | €25,737 | +€13,411 | +108.8% |
| Fixed assets | 21/28 | €1,734 | €16,137 | +€14,403 | +830.7% |
| Intangible fixed assets | 21 | €1,734 | €9,334 | +€7,600 | +438.3% |
| Tangible fixed assets | 22/27 | - | €6,803 | +€6,803 | |
| Leasing and similar rights | 25 | - | €6,803 | +€6,803 | |
| Current assets | 29/58 | €10,592 | €9,600 | -€992 | -9.4% |
| Stocks and contracts in progress | 3 | €2,961 | €5,675 | +€2,713 | +91.6% |
| Stocks | 30/36 | €2,961 | €5,675 | +€2,713 | +91.6% |
| Amounts receivable within one year | 40/41 | €1,606 | €1,085 | -€521 | -32.4% |
| Trade receivables | 40 | €1,606 | €572 | -€1,034 | -64.4% |
| Other amounts receivable | 41 | - | €513 | +€513 | |
| Cash at bank and in hand | 54/58 | €5,199 | €2,840 | -€2,359 | -45.4% |
| Deferred charges and accrued income | 490/1 | €826 | - | -€826 | |
| Total equity and liabilities | 10/49 | €12,326 | €25,737 | +€13,411 | +108.8% |
| Equity | 10/15 | €4,006 | €87 | -€3,919 | -97.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,006 | -€2,913 | -€3,919 | |
| Amounts payable | 17/49 | €8,320 | €25,651 | +€17,331 | +208.3% |
| Amounts payable within one year | 42/48 | €8,320 | €25,651 | +€17,331 | +208.3% |
| Trade debts | 44 | €421 | €10,206 | +€9,785 | +2322.1% |
| Suppliers | 440/4 | €421 | €10,206 | +€9,785 | +2322.1% |
| Taxes, remuneration and social security | 45 | €6,686 | €7,904 | +€1,219 | +18.2% |
| Taxes | 450/3 | €5,639 | €4,842 | -€797 | -14.1% |
| Remuneration and social security | 454/9 | €1,047 | €3,062 | +€2,015 | +192.4% |
| Other amounts payable | 47/48 | €1,212 | €7,540 | +€6,328 | +521.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €67,430 | - | -€67,430 | |
| Remuneration, social security and pensions | 62 | €5,190 | €17,141 | +€11,951 | +230.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €266 | €200 | -€66 | -24.8% |
| Other operating charges | 640/8 | €145 | €402 | +€257 | +177.1% |
| Gross operating margin | 9900 | €7,098 | €14,782 | +€7,684 | +108.2% |
| Operating profit (loss) | 9901 | €1,497 | -€2,961 | -€4,458 | |
| Financial income | 75/76B | €50 | €0 | -€50 | -100.0% |
| Recurring financial income | 75 | €50 | €0 | -€50 | -100.0% |
| Financial charges | 65/66B | €157 | €1,218 | +€1,061 | +676.2% |
| Recurring financial charges | 65 | €157 | €1,218 | +€1,061 | +676.2% |
| Profit (loss) for the period before taxes | 9903 | €1,390 | -€4,179 | -€5,569 | |
| Income taxes | 67/77 | €384 | €148 | -€236 | -61.4% |
| Profit (loss) for the period | 9904 | €1,006 | -€4,327 | -€5,333 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,006 | -€4,327 | -€5,333 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.