OCIMO: what changed
Two financial 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.
OCIMO
Largest movements
- Cash +€140,652
up €140,652 (+6,997%), from €2,010 to €142,662
mainly Net result for the year (+€127,873) and Tax, wage and social debts (+€50,175)
- Receivables within one year +€20,215
up €20,215, from €0 to €20,215
- Tangible fixed assets -€10,938
down €10,938 (-4.3%), from €255,986 to €245,048
of which Land and buildings: -€9,836
- Reserves +€107,800
up €107,800 (+1,739%), from €6,200 to €114,000
of which Distributable reserves: +€107,800
- Tax, wage and social debts +€50,175
up €50,175 (+274%), from €18,280 to €68,456
- Other debts +€20,000
new in 2025: €20,000
- Debts after one year -€19,270
down €19,270 (-12.7%), from €152,164 to €132,894
- Trade debts -€10,831
down €10,831 (-100%), from €10,831 to €0
- Gross operating margin +€103,664
up €103,664 (+104%), from €99,260 to €202,924
- Taxes +€31,897
up €31,897 (+174%), from €18,281 to €50,178
- Depreciation -€11,019
down €11,019 (-50.2%), from €21,957 to €10,938
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.
Derived cash bridge
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 | €259,535 | €410,441 | +€150,906 | +58.1% |
| Fixed assets | 21/28 | €255,986 | €245,048 | -€10,938 | -4.3% |
| Tangible fixed assets | 22/27 | €255,986 | €245,048 | -€10,938 | -4.3% |
| Land and buildings | 22 | €247,869 | €238,034 | -€9,836 | -4.0% |
| Other tangible fixed assets | 26 | €8,117 | €7,014 | -€1,102 | -13.6% |
| Current assets | 29/58 | €3,549 | €165,393 | +€161,844 | +4,560% |
| Amounts receivable within one year | 40/41 | €0 | €20,215 | +€20,215 | |
| Trade receivables | 40 | - | €20,215 | +€20,215 | |
| Cash at bank and in hand | 54/58 | €2,010 | €142,662 | +€140,652 | +6,997% |
| Deferred charges and accrued income | 490/1 | €1,539 | €2,516 | +€977 | +63.5% |
| Total equity and liabilities | 10/49 | €259,535 | €410,441 | +€150,906 | +58.1% |
| Equity | 10/15 | €69,118 | €176,991 | +€107,873 | +156% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €114,000 | +€107,800 | +1,739% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | - | €107,800 | +€107,800 | |
| Profit (loss) carried forward | 14 | €918 | €991 | +€73 | +8.0% |
| Amounts payable | 17/49 | €190,417 | €233,450 | +€43,033 | +22.6% |
| Amounts payable after more than one year | 17 | €152,164 | €132,894 | -€19,270 | -12.7% |
| Other amounts payable | 178/9 | €152,164 | €132,894 | -€19,270 | -12.7% |
| Amounts payable within one year | 42/48 | €29,111 | €88,456 | +€59,344 | +204% |
| Financial debts | 43 | €0 | - | = | |
| Trade debts | 44 | €10,831 | €0 | -€10,831 | -100% |
| Suppliers | 440/4 | €10,831 | - | -€10,831 | |
| Taxes, remuneration and social security | 45 | €18,280 | €68,456 | +€50,175 | +274% |
| Taxes | 450/3 | €18,280 | €68,456 | +€50,175 | +274% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Accrued charges and deferred income | 492/3 | €9,141 | €12,100 | +€2,959 | +32.4% |
| Non-recurring operating income | 76A | €67,608 | - | -€67,608 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,957 | €10,938 | -€11,019 | -50.2% |
| Other operating charges | 640/8 | €14,314 | €13,850 | -€464 | -3.2% |
| Non-recurring operating charges | 66A | €64,139 | - | -€64,139 | |
| Gross operating margin | 9900 | €99,260 | €202,924 | +€103,664 | +104% |
| Operating profit (loss) | 9901 | -€1,150 | €178,135 | +€179,285 | |
| Financial income | 75/76B | €4 | €27 | +€24 | +664% |
| Recurring financial income | 75 | €4 | €27 | +€24 | +664% |
| Financial charges | 65/66B | €65 | €111 | +€47 | +72.2% |
| Recurring financial charges | 65 | €65 | €111 | +€47 | +72.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,211 | €178,051 | +€179,262 | |
| Income taxes | 67/77 | €18,281 | €50,178 | +€31,897 | +174% |
| Profit (loss) for the period | 9904 | -€19,492 | €127,873 | +€147,365 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,492 | €127,873 | +€147,365 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.