OCHO: 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.
OCHO
Largest movements
- Stocks and contracts +€24,228
up €24,228 (+17.9%), from €135,189 to €159,417
- Tangible fixed assets -€19,160
down €19,160 (-4.3%), from €446,812 to €427,652
of which Land and buildings: -€12,628
- Receivables within one year +€12,531
up €12,531 (+87.5%), from €14,318 to €26,849
- Other debts +€45,190
up €45,190 (+26.3%), from €171,647 to €216,837
- Debts after one year -€26,947
down €26,947 (-5.3%), from €511,294 to €484,347
of which Financial debts: -€26,947
- Profit (loss) carried forward -€9,679
down €9,679 (-5.9%), from -€163,318 to -€172,997
- Gross operating margin +€5,875
up €5,875 (+36.0%), from €16,318 to €22,193
- Other operating charges -€2,028
down €2,028 (-57.5%), from €3,524 to €1,496
- Write-downs +€834
new in 2025: €834
- Depreciation +€504
up €504 (+2.3%), from €21,517 to €22,021
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 | €608,535 | €621,026 | +€12,491 | +2.1% |
| Fixed assets | 21/28 | €453,106 | €431,964 | -€21,142 | -4.7% |
| Intangible fixed assets | 21 | €4,784 | €2,802 | -€1,982 | -41.4% |
| Tangible fixed assets | 22/27 | €446,812 | €427,652 | -€19,160 | -4.3% |
| Land and buildings | 22 | €429,738 | €417,110 | -€12,628 | -2.9% |
| Plant, machinery and equipment | 23 | €7,188 | €5,523 | -€1,665 | -23.2% |
| Furniture and vehicles | 24 | €9,886 | €5,019 | -€4,867 | -49.2% |
| Financial fixed assets | 28 | €1,510 | €1,510 | = | 0.0% |
| Current assets | 29/58 | €155,429 | €189,062 | +€33,633 | +21.6% |
| Stocks and contracts in progress | 3 | €135,189 | €159,417 | +€24,228 | +17.9% |
| Stocks | 30/36 | €135,189 | €159,417 | +€24,228 | +17.9% |
| Amounts receivable within one year | 40/41 | €14,318 | €26,849 | +€12,531 | +87.5% |
| Trade receivables | 40 | €14,318 | €26,849 | +€12,531 | +87.5% |
| Cash at bank and in hand | 54/58 | €5,646 | €2,598 | -€3,048 | -54.0% |
| Deferred charges and accrued income | 490/1 | €275 | €198 | -€77 | -28.0% |
| Total equity and liabilities | 10/49 | €608,535 | €621,026 | +€12,491 | +2.1% |
| Equity | 10/15 | -€143,318 | -€152,997 | -€9,679 | -6.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€163,318 | -€172,997 | -€9,679 | -5.9% |
| Amounts payable | 17/49 | €751,853 | €774,024 | +€22,170 | +2.9% |
| Amounts payable after more than one year | 17 | €511,294 | €484,347 | -€26,947 | -5.3% |
| Financial debts | 170/4 | €261,294 | €234,347 | -€26,947 | -10.3% |
| Other amounts payable | 178/9 | €250,000 | €250,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €232,450 | €278,796 | +€46,347 | +19.9% |
| Current portion of amounts payable after more than one year | 42 | €30,684 | €26,947 | -€3,738 | -12.2% |
| Trade debts | 44 | €19,390 | €22,589 | +€3,199 | +16.5% |
| Suppliers | 440/4 | €19,390 | €22,589 | +€3,199 | +16.5% |
| Taxes, remuneration and social security | 45 | €10,728 | €12,424 | +€1,695 | +15.8% |
| Taxes | 450/3 | €8,733 | €10,414 | +€1,681 | +19.2% |
| Remuneration and social security | 454/9 | €1,995 | €2,010 | +€15 | +0.7% |
| Other amounts payable | 47/48 | €171,647 | €216,837 | +€45,190 | +26.3% |
| Accrued charges and deferred income | 492/3 | €8,110 | €10,880 | +€2,770 | +34.2% |
| Non-recurring operating income | 76A | €6,516 | €3,080 | -€3,436 | -52.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,517 | €22,021 | +€504 | +2.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €834 | +€834 | |
| Other operating charges | 640/8 | €3,524 | €1,496 | -€2,028 | -57.5% |
| Non-recurring operating charges | 66A | €0 | €404 | +€404 | |
| Gross operating margin | 9900 | €16,318 | €22,193 | +€5,875 | +36.0% |
| Operating profit (loss) | 9901 | -€8,724 | -€2,563 | +€6,160 | +70.6% |
| Financial income | 75/76B | €9 | €36 | +€27 | +308.6% |
| Recurring financial income | 75 | €9 | €36 | +€27 | +308.6% |
| Financial charges | 65/66B | €6,690 | €6,788 | +€98 | +1.5% |
| Recurring financial charges | 65 | €6,690 | €6,788 | +€98 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,405 | -€9,315 | +€6,090 | +39.5% |
| Income taxes | 67/77 | €284 | €364 | +€80 | +28.3% |
| Profit (loss) for the period | 9904 | -€15,688 | -€9,679 | +€6,009 | +38.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,688 | -€9,679 | +€6,009 | +38.3% |
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 6 October 2026 via checked.be.