OCIOR: 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.
OCIOR
Largest movements
- Cash -€28,287
down €28,287 (-62.8%), from €45,053 to €16,766
mainly Contributions, distributions and other (-€71,341) and Tax, wage and social debts (-€14,522)
- Receivables within one year +€4,790
up €4,790 (+11.5%), from €41,643 to €46,433
of which Trade receivables: +€13,029
- Tangible fixed assets -€3,661
down €3,661 (-35.1%), from €10,439 to €6,778
of which Furniture and vehicles: -€3,003
- Financial fixed assets -€2,000
no longer reported in 2025 (was €2,000)
- Profit (loss) carried forward -€16,458
down €16,458 (-23.1%), from €71,363 to €54,905
- Tax, wage and social debts -€14,522
down €14,522 (-52.5%), from €27,666 to €13,143
of which Taxes: -€18,022
- Trade debts +€1,822
up €1,822 (+1716.4%), from €106 to €1,928
- Gross operating margin -€19,293
down €19,293 (-18.9%), from €101,974 to €82,681
- Taxes -€3,569
down €3,569 (-17.0%), from €20,941 to €17,372
- Other operating charges +€1,113
up €1,113 (+123.4%), from €902 to €2,015
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 | €99,135 | €69,976 | -€29,159 | -29.4% |
| Fixed assets | 21/28 | €12,439 | €6,778 | -€5,661 | -45.5% |
| Tangible fixed assets | 22/27 | €10,439 | €6,778 | -€3,661 | -35.1% |
| Plant, machinery and equipment | 23 | €1,021 | €363 | -€658 | -64.5% |
| Furniture and vehicles | 24 | €9,418 | €6,415 | -€3,003 | -31.9% |
| Financial fixed assets | 28 | €2,000 | - | -€2,000 | |
| Current assets | 29/58 | €86,696 | €63,198 | -€23,497 | -27.1% |
| Amounts receivable within one year | 40/41 | €41,643 | €46,433 | +€4,790 | +11.5% |
| Trade receivables | 40 | €24,332 | €37,361 | +€13,029 | +53.5% |
| Other amounts receivable | 41 | €17,311 | €9,072 | -€8,239 | -47.6% |
| Cash at bank and in hand | 54/58 | €45,053 | €16,766 | -€28,287 | -62.8% |
| Total equity and liabilities | 10/49 | €99,135 | €69,976 | -€29,159 | -29.4% |
| Equity | 10/15 | €71,363 | €54,905 | -€16,458 | -23.1% |
| Profit (loss) carried forward | 14 | €71,363 | €54,905 | -€16,458 | -23.1% |
| Amounts payable | 17/49 | €27,772 | €15,071 | -€12,701 | -45.7% |
| Amounts payable within one year | 42/48 | €27,772 | €15,071 | -€12,701 | -45.7% |
| Trade debts | 44 | €106 | €1,928 | +€1,822 | +1716.4% |
| Suppliers | 440/4 | €106 | €1,928 | +€1,822 | +1716.4% |
| Taxes, remuneration and social security | 45 | €27,666 | €13,143 | -€14,522 | -52.5% |
| Taxes | 450/3 | €24,666 | €6,643 | -€18,022 | -73.1% |
| Remuneration and social security | 454/9 | €3,000 | €6,500 | +€3,500 | +116.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,677 | €3,661 | -€15 | -0.4% |
| Other operating charges | 640/8 | €902 | €2,015 | +€1,113 | +123.4% |
| Gross operating margin | 9900 | €101,974 | €82,681 | -€19,293 | -18.9% |
| Operating profit (loss) | 9901 | €97,396 | €77,005 | -€20,391 | -20.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €5,114 | €4,750 | -€363 | -7.1% |
| Recurring financial charges | 65 | €5,114 | €4,750 | -€363 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €92,282 | €72,255 | -€20,027 | -21.7% |
| Income taxes | 67/77 | €20,941 | €17,372 | -€3,569 | -17.0% |
| Profit (loss) for the period | 9904 | €71,341 | €54,883 | -€16,458 | -23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €71,341 | €54,883 | -€16,458 | -23.1% |
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 1 October 2026 via checked.be.