OCIT: 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.
OCIT
Largest movements
- Cash -€4,937
down €4,937 (-15.5%), from €31,886 to €26,948
mainly Tax, wage and social debts (-€20,570) and Deferred charges and accrued income (-€4,483)
- Tax, wage and social debts -€20,570
down €20,570 (-37.1%), from €55,421 to €34,851
of which Taxes: -€13,771
- Trade debts +€20,398
up €20,398 (+51.0%), from €40,024 to €60,422
- Gross operating margin -€58,108
down €58,108 (-34.2%), from €169,706 to €111,599
- Taxes -€7,941
down €7,941 (-96.4%), from €8,234 to €293
- Write-downs -€3,000
down €3,000 (-100%), from €3,000 to €0
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 | €464,227 | €463,096 | -€1,131 | -0.2% |
| Fixed assets | 21/28 | €5,012 | €4,179 | -€833 | -16.6% |
| Tangible fixed assets | 22/27 | €1,012 | €179 | -€833 | -82.3% |
| Furniture and vehicles | 24 | €1,012 | €179 | -€833 | -82.3% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €459,216 | €458,917 | -€299 | -0.1% |
| Amounts receivable within one year | 40/41 | €425,843 | €425,998 | +€155 | 0.0% |
| Trade receivables | 40 | €19,131 | €28,356 | +€9,225 | +48.2% |
| Other amounts receivable | 41 | €406,712 | €397,642 | -€9,070 | -2.2% |
| Cash at bank and in hand | 54/58 | €31,886 | €26,948 | -€4,937 | -15.5% |
| Deferred charges and accrued income | 490/1 | €1,487 | €5,971 | +€4,483 | +301% |
| Total equity and liabilities | 10/49 | €464,227 | €463,096 | -€1,131 | -0.2% |
| Equity | 10/15 | €346,173 | €346,648 | +€475 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €327,573 | €328,048 | +€475 | +0.1% |
| Distributable reserves | 133 | €327,573 | €328,048 | +€475 | +0.1% |
| Amounts payable | 17/49 | €118,054 | €116,447 | -€1,607 | -1.4% |
| Amounts payable within one year | 42/48 | €118,054 | €116,447 | -€1,607 | -1.4% |
| Financial debts | 43 | €22,609 | €21,175 | -€1,434 | -6.3% |
| Credit institutions | 430/8 | €22,609 | €21,175 | -€1,434 | -6.3% |
| Trade debts | 44 | €40,024 | €60,422 | +€20,398 | +51.0% |
| Suppliers | 440/4 | €40,024 | €60,422 | +€20,398 | +51.0% |
| Taxes, remuneration and social security | 45 | €55,421 | €34,851 | -€20,570 | -37.1% |
| Taxes | 450/3 | €23,780 | €10,009 | -€13,771 | -57.9% |
| Remuneration and social security | 454/9 | €31,641 | €24,842 | -€6,800 | -21.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €122,851 | €121,944 | -€907 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,142 | €833 | -€309 | -27.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,000 | €0 | -€3,000 | -100% |
| Other operating charges | 640/8 | €1,360 | €1,219 | -€141 | -10.4% |
| Gross operating margin | 9900 | €169,706 | €111,599 | -€58,108 | -34.2% |
| Operating profit (loss) | 9901 | €41,354 | -€12,397 | -€53,751 | |
| Financial income | 75/76B | €18,061 | €17,540 | -€521 | -2.9% |
| Recurring financial income | 75 | €18,061 | €17,540 | -€521 | -2.9% |
| Financial charges | 65/66B | €4,797 | €4,375 | -€422 | -8.8% |
| Recurring financial charges | 65 | €4,797 | €4,375 | -€422 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €54,618 | €768 | -€53,850 | -98.6% |
| Income taxes | 67/77 | €8,234 | €293 | -€7,941 | -96.4% |
| Profit (loss) for the period | 9904 | €46,384 | €475 | -€45,909 | -99.0% |
| Profit (loss) for the period to be appropriated | 9905 | €46,384 | €475 | -€45,909 | -99.0% |
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 26 October 2026 via checked.be.