OCIMMO: 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.
OCIMMO
Largest movements
- Cash +€21,250
up €21,250 (+979.0%), from €2,171 to €23,420
mainly Advances received (+€32,550) and Depreciation (+€9,359)
- Tangible fixed assets -€6,202
down €6,202 (-5.2%), from €119,678 to €113,477
of which Other tangible fixed assets: -€4,460
- Advances received +€32,550
new in 2025: €32,550
- Current portion of long-term debt -€20,305
down €20,305 (-100.0%), from €20,305 to €0
- Tax, wage and social debts +€3,009
up €3,009 (+131.2%), from €2,294 to €5,303
- Gross operating margin -€17,397
down €17,397 (-52.2%), from €33,322 to €15,925
- Taxes +€570
up €570 (+24.8%), from €2,294 to €2,864
- Financial charges -€527
down €527 (-44.1%), from €1,195 to €668
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 | €124,732 | €140,105 | +€15,372 | +12.3% |
| Fixed assets | 21/28 | €120,089 | €113,887 | -€6,202 | -5.2% |
| Tangible fixed assets | 22/27 | €119,678 | €113,477 | -€6,202 | -5.2% |
| Land and buildings | 22 | €49,415 | €49,239 | -€175 | -0.4% |
| Plant, machinery and equipment | 23 | €30,613 | €29,046 | -€1,566 | -5.1% |
| Other tangible fixed assets | 26 | €39,651 | €35,191 | -€4,460 | -11.2% |
| Financial fixed assets | 28 | €410 | €410 | = | 0.0% |
| Current assets | 29/58 | €4,644 | €26,218 | +€21,574 | +464.6% |
| Amounts receivable within one year | 40/41 | €596 | €0 | -€596 | -100.0% |
| Other amounts receivable | 41 | €596 | €0 | -€596 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,171 | €23,420 | +€21,250 | +979.0% |
| Deferred charges and accrued income | 490/1 | €1,877 | €2,797 | +€921 | +49.1% |
| Total equity and liabilities | 10/49 | €124,732 | €140,105 | +€15,372 | +12.3% |
| Equity | 10/15 | €61,171 | €60,556 | -€615 | -1.0% |
| Contributions | 10/11 | €18,593 | €18,593 | = | 0.0% |
| Reserves | 13 | €9,315 | €9,315 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,062 | €2,062 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,062 | €2,062 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,253 | €7,253 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,263 | €32,647 | -€615 | -1.9% |
| Amounts payable | 17/49 | €63,561 | €79,549 | +€15,988 | +25.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €63,561 | €79,549 | +€15,988 | +25.2% |
| Current portion of amounts payable after more than one year | 42 | €20,305 | €0 | -€20,305 | -100.0% |
| Trade debts | 44 | €1,812 | €2,482 | +€670 | +37.0% |
| Suppliers | 440/4 | €1,812 | €2,482 | +€670 | +37.0% |
| Advances received on contracts in progress | 46 | - | €32,550 | +€32,550 | |
| Taxes, remuneration and social security | 45 | €2,294 | €5,303 | +€3,009 | +131.2% |
| Taxes | 450/3 | €2,294 | €5,303 | +€3,009 | +131.2% |
| Other amounts payable | 47/48 | €39,150 | €39,214 | +€64 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,328 | €9,359 | +€31 | +0.3% |
| Other operating charges | 640/8 | €3,544 | €3,649 | +€105 | +3.0% |
| Non-recurring operating charges | 66A | €6,225 | €0 | -€6,225 | -100.0% |
| Gross operating margin | 9900 | €33,322 | €15,925 | -€17,397 | -52.2% |
| Operating profit (loss) | 9901 | €14,225 | €2,916 | -€11,309 | -79.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €1,195 | €668 | -€527 | -44.1% |
| Recurring financial charges | 65 | €1,195 | €668 | -€527 | -44.1% |
| Profit (loss) for the period before taxes | 9903 | €13,030 | €2,248 | -€10,782 | -82.7% |
| Income taxes | 67/77 | €2,294 | €2,864 | +€570 | +24.8% |
| Profit (loss) for the period | 9904 | €10,736 | -€615 | -€11,352 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,736 | -€615 | -€11,352 |
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 3 October 2026 via checked.be.