OCJ Auto’s: 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.
OCJ Auto’s
Largest movements
- Receivables within one year -€41,389
down €41,389 (-94.8%), from €43,639 to €2,250
of which Trade receivables: -€41,389
- Stocks and contracts +€37,401
up €37,401 (+68.2%), from €54,849 to €92,250
- Cash -€13,781
down €13,781 (-3.5%), from €396,995 to €383,214
mainly Tax, wage and social debts (-€64,548) and Trade debts (-€52,276)
- Tangible fixed assets -€8,700
down €8,700 (-30.2%), from €28,774 to €20,074
- Reserves +€87,022
up €87,022 (+34.8%), from €249,900 to €336,922
- Tax, wage and social debts -€64,548
down €64,548 (-57.9%), from €111,544 to €46,996
of which Taxes: -€64,548
- Trade debts -€52,276
down €52,276 (-94.4%), from €55,352 to €3,076
- Gross operating margin -€16,271
down €16,271 (-10.5%), from €154,609 to €138,338
- Taxes -€7,482
down €7,482 (-15.4%), from €48,431 to €40,949
- Depreciation +€6,432
up €6,432 (+334%), from €1,928 to €8,360
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 | €526,305 | €499,834 | -€26,471 | -5.0% |
| Fixed assets | 21/28 | €28,774 | €20,074 | -€8,700 | -30.2% |
| Tangible fixed assets | 22/27 | €28,774 | €20,074 | -€8,700 | -30.2% |
| Furniture and vehicles | 24 | €28,774 | €20,074 | -€8,700 | -30.2% |
| Current assets | 29/58 | €497,531 | €479,760 | -€17,771 | -3.6% |
| Stocks and contracts in progress | 3 | €54,849 | €92,250 | +€37,401 | +68.2% |
| Stocks | 30/36 | €54,849 | €92,250 | +€37,401 | +68.2% |
| Amounts receivable within one year | 40/41 | €43,639 | €2,250 | -€41,389 | -94.8% |
| Trade receivables | 40 | €43,639 | €2,250 | -€41,389 | -94.8% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €396,995 | €383,214 | -€13,781 | -3.5% |
| Deferred charges and accrued income | 490/1 | €2,048 | €2,046 | -€2 | -0.1% |
| Total equity and liabilities | 10/49 | €526,305 | €499,834 | -€26,471 | -5.0% |
| Equity | 10/15 | €254,900 | €341,922 | +€87,022 | +34.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €249,900 | €336,922 | +€87,022 | +34.8% |
| Distributable reserves | 133 | €249,900 | €336,922 | +€87,022 | +34.8% |
| Amounts payable | 17/49 | €271,405 | €157,912 | -€113,493 | -41.8% |
| Amounts payable within one year | 42/48 | €271,405 | €157,054 | -€114,351 | -42.1% |
| Trade debts | 44 | €55,352 | €3,076 | -€52,276 | -94.4% |
| Suppliers | 440/4 | €55,352 | €3,076 | -€52,276 | -94.4% |
| Taxes, remuneration and social security | 45 | €111,544 | €46,996 | -€64,548 | -57.9% |
| Taxes | 450/3 | €111,544 | €46,996 | -€64,548 | -57.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €104,509 | €106,982 | +€2,473 | +2.4% |
| Accrued charges and deferred income | 492/3 | - | €858 | +€858 | |
| Non-recurring operating income | 76A | €1,667 | €0 | -€1,667 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,928 | €8,360 | +€6,432 | +334% |
| Other operating charges | 640/8 | €993 | €1,025 | +€32 | +3.3% |
| Non-recurring operating charges | 66A | - | €1,140 | +€1,140 | |
| Gross operating margin | 9900 | €154,609 | €138,338 | -€16,271 | -10.5% |
| Operating profit (loss) | 9901 | €151,688 | €127,813 | -€23,875 | -15.7% |
| Financial income | 75/76B | €27 | €250 | +€223 | +825% |
| Recurring financial income | 75 | €27 | €250 | +€223 | +825% |
| Financial charges | 65/66B | €203 | €92 | -€111 | -54.7% |
| Recurring financial charges | 65 | €203 | €92 | -€111 | -54.7% |
| Profit (loss) for the period before taxes | 9903 | €151,512 | €127,971 | -€23,541 | -15.5% |
| Income taxes | 67/77 | €48,431 | €40,949 | -€7,482 | -15.4% |
| Profit (loss) for the period | 9904 | €103,081 | €87,022 | -€16,059 | -15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €103,081 | €87,022 | -€16,059 | -15.6% |
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 23 October 2026 via checked.be.