OCLA: 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.
OCLA
Largest movements
- Cash -€110,546
down €110,546 (-67.3%), from €164,324 to €53,778
mainly Other debts (-€208,020) and Investment in fixed assets (net) (-€87,322)
- Tangible fixed assets +€68,937
up €68,937 (+197%), from €34,983 to €103,920
of which Leasing and similar rights: +€50,624
- Receivables within one year +€14,288
up €14,288 (+18.9%), from €75,503 to €89,790
of which Other amounts receivable: +€8,227
- Debts after one year +€242,858
up €242,858 (+105%), from €230,515 to €473,373
of which Other amounts payable: +€200,162
- Other debts -€208,020
down €208,020 (-72.0%), from €288,776 to €80,756
- Reserves -€58,679
down €58,679 (-54.4%), from €107,783 to €49,104
- Current portion of long-term debt +€12,868
up €12,868 (+44.9%), from €28,650 to €41,518
- Accrued charges and deferred income -€10,051
down €10,051 (-52.9%), from €18,999 to €8,948
- Gross operating margin -€45,724
down €45,724 (-32.0%), from €143,070 to €97,346
- Financial charges -€10,006
down €10,006 (-42.1%), from €23,771 to €13,764
- Taxes -€8,819
down €8,819 (-37.7%), from €23,380 to €14,561
- Staff costs +€7,630
up €7,630 (+41.0%), from €18,620 to €26,250
- Other operating charges +€2,029
up €2,029 (+108%), from €1,887 to €3,916
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €727,146 | €704,070 | -€23,075 | -3.2% |
| Fixed assets | 21/28 | €484,983 | €553,920 | +€68,937 | +14.2% |
| Tangible fixed assets | 22/27 | €34,983 | €103,920 | +€68,937 | +197% |
| Plant, machinery and equipment | 23 | €7,902 | €5,781 | -€2,121 | -26.8% |
| Furniture and vehicles | 24 | €27,081 | €47,515 | +€20,434 | +75.5% |
| Leasing and similar rights | 25 | - | €50,624 | +€50,624 | |
| Financial fixed assets | 28 | €450,000 | €450,000 | = | 0.0% |
| Current assets | 29/58 | €242,163 | €150,151 | -€92,012 | -38.0% |
| Amounts receivable within one year | 40/41 | €75,503 | €89,790 | +€14,288 | +18.9% |
| Trade receivables | 40 | €37,341 | €43,402 | +€6,060 | +16.2% |
| Other amounts receivable | 41 | €38,161 | €46,389 | +€8,227 | +21.6% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €164,324 | €53,778 | -€110,546 | -67.3% |
| Deferred charges and accrued income | 490/1 | €2,336 | €6,582 | +€4,246 | +182% |
| Total equity and liabilities | 10/49 | €727,146 | €704,070 | -€23,075 | -3.2% |
| Equity | 10/15 | €126,383 | €67,704 | -€58,679 | -46.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €107,783 | €49,104 | -€58,679 | -54.4% |
| Distributable reserves | 133 | €107,783 | €49,104 | -€58,679 | -54.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €600,763 | €636,367 | +€35,604 | +5.9% |
| Amounts payable after more than one year | 17 | €230,515 | €473,373 | +€242,858 | +105% |
| Financial debts | 170/4 | €230,515 | €273,211 | +€42,696 | +18.5% |
| Other amounts payable | 178/9 | - | €200,162 | +€200,162 | |
| Amounts payable within one year | 42/48 | €351,249 | €154,045 | -€197,204 | -56.1% |
| Current portion of amounts payable after more than one year | 42 | €28,650 | €41,518 | +€12,868 | +44.9% |
| Trade debts | 44 | €289 | €767 | +€478 | +166% |
| Suppliers | 440/4 | €289 | €767 | +€478 | +166% |
| Taxes, remuneration and social security | 45 | €33,535 | €31,005 | -€2,529 | -7.5% |
| Taxes | 450/3 | €30,016 | €27,657 | -€2,358 | -7.9% |
| Remuneration and social security | 454/9 | €3,519 | €3,348 | -€171 | -4.9% |
| Other amounts payable | 47/48 | €288,776 | €80,756 | -€208,020 | -72.0% |
| Accrued charges and deferred income | 492/3 | €18,999 | €8,948 | -€10,051 | -52.9% |
| Remuneration, social security and pensions | 62 | €18,620 | €26,250 | +€7,630 | +41.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,896 | €18,385 | +€489 | +2.7% |
| Other operating charges | 640/8 | €1,887 | €3,916 | +€2,029 | +108% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €143,070 | €97,346 | -€45,724 | -32.0% |
| Operating profit (loss) | 9901 | €104,667 | €48,795 | -€55,872 | -53.4% |
| Financial income | 75/76B | €1,163 | €0 | -€1,163 | -100% |
| Recurring financial income | 75 | €1,163 | €0 | -€1,163 | -100% |
| Financial charges | 65/66B | €23,771 | €13,764 | -€10,006 | -42.1% |
| Recurring financial charges | 65 | €23,771 | €13,764 | -€10,006 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | €82,059 | €35,030 | -€47,029 | -57.3% |
| Income taxes | 67/77 | €23,380 | €14,561 | -€8,819 | -37.7% |
| Profit (loss) for the period | 9904 | €58,679 | €20,469 | -€38,210 | -65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €58,679 | €20,469 | -€38,210 | -65.1% |
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 15 October 2026 via checked.be.