OCN CORP: 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.
OCN CORP
Largest movements
- Cash +€7,158
up €7,158 (+1220.2%), from €587 to €7,744
mainly Trade debts (+€13,011) and Net result for the year (+€11,395)
- Receivables within one year +€3,855
up €3,855 (+65.2%), from €5,915 to €9,770
of which Other amounts receivable: +€1,936
- Tangible fixed assets -€796
down €796 (-7.0%), from €11,400 to €10,604
- Other debts -€13,855
no longer reported in 2024 (was €13,855)
- Trade debts +€13,011
up €13,011 (+58.0%), from €22,429 to €35,440
- Profit (loss) carried forward +€11,395
up €11,395 (+35.0%), from -€32,532 to -€21,136
- Advances received -€5,973
no longer reported in 2024 (was €5,973)
- Tax, wage and social debts +€5,638
up €5,638 (+3201.4%), from €176 to €5,814
of which Remuneration and social security: +€3,486
- Turnover +€102,240
new in 2024: €102,240
- Gross operating margin +€68,061
up €68,061, from -€30,179 to €37,881
- Purchases and services +€64,359
new in 2024: €64,359
- Staff costs +€15,593
up €15,593 (+2285.3%), from €682 to €16,275
- Depreciation -€3,141
down €3,141 (-50.0%), from €6,279 to €3,138
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,901 | €28,117 | +€10,216 | +57.1% |
| Fixed assets | 21/28 | €11,400 | €10,604 | -€796 | -7.0% |
| Tangible fixed assets | 22/27 | €11,400 | €10,604 | -€796 | -7.0% |
| Furniture and vehicles | 24 | €11,400 | €10,604 | -€796 | -7.0% |
| Current assets | 29/58 | €6,501 | €17,514 | +€11,012 | +169.4% |
| Amounts receivable within one year | 40/41 | €5,915 | €9,770 | +€3,855 | +65.2% |
| Trade receivables | 40 | €4,547 | €6,466 | +€1,919 | +42.2% |
| Other amounts receivable | 41 | €1,368 | €3,304 | +€1,936 | +141.5% |
| Cash at bank and in hand | 54/58 | €587 | €7,744 | +€7,158 | +1220.2% |
| Total equity and liabilities | 10/49 | €17,901 | €28,117 | +€10,216 | +57.1% |
| Equity | 10/15 | -€24,532 | -€13,136 | +€11,395 | +46.5% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,532 | -€21,136 | +€11,395 | +35.0% |
| Amounts payable | 17/49 | €42,433 | €41,254 | -€1,179 | -2.8% |
| Amounts payable within one year | 42/48 | €42,433 | €41,254 | -€1,179 | -2.8% |
| Trade debts | 44 | €22,429 | €35,440 | +€13,011 | +58.0% |
| Suppliers | 440/4 | €22,429 | €35,440 | +€13,011 | +58.0% |
| Advances received on contracts in progress | 46 | €5,973 | - | -€5,973 | |
| Taxes, remuneration and social security | 45 | €176 | €5,814 | +€5,638 | +3201.4% |
| Taxes | 450/3 | - | €2,152 | +€2,152 | |
| Remuneration and social security | 454/9 | €176 | €3,662 | +€3,486 | +1979.4% |
| Other amounts payable | 47/48 | €13,855 | - | -€13,855 | |
| Turnover | 70 | - | €102,240 | +€102,240 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €64,359 | +€64,359 | |
| Remuneration, social security and pensions | 62 | €682 | €16,275 | +€15,593 | +2285.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,279 | €3,138 | -€3,141 | -50.0% |
| Other operating charges | 640/8 | €1,161 | €1,449 | +€289 | +24.9% |
| Non-recurring operating charges | 66A | - | €5,615 | +€5,615 | |
| Gross operating margin | 9900 | -€30,179 | €37,881 | +€68,061 | |
| Operating profit (loss) | 9901 | -€38,302 | €11,404 | +€49,705 | |
| Financial income | 75/76B | - | €170 | +€170 | |
| Recurring financial income | 75 | - | €170 | +€170 | |
| Financial charges | 65/66B | €218 | €179 | -€39 | -17.9% |
| Recurring financial charges | 65 | €218 | €179 | -€39 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | -€38,519 | €11,395 | +€49,915 | |
| Profit (loss) for the period | 9904 | -€38,519 | €11,395 | +€49,915 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,519 | €11,395 | +€49,915 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.