OCN360: 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.
OCN360
Largest movements
- Tangible fixed assets +€13,675
new in 2025: €13,675
- Receivables within one year +€7,520
up €7,520 (+14.3%), from €52,428 to €59,947
of which Other amounts receivable: +€7,821
- Trade debts +€54,450
up €54,450 (+136.7%), from €39,827 to €94,277
- Profit (loss) carried forward -€31,502
down €31,502, from €8,638 to -€22,864
- Tax, wage and social debts -€1,317
down €1,317 (-37.7%), from €3,489 to €2,172
- Gross operating margin -€38,222
down €38,222, from €10,810 to -€27,412
- Depreciation +€3,448
new in 2025: €3,448
- Taxes -€2,172
down €2,172 (-100.0%), from €2,172 to €0
- Other operating charges +€633
new in 2025: €633
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 | €52,954 | €74,585 | +€21,632 | +40.8% |
| Fixed assets | 21/28 | - | €13,675 | +€13,675 | |
| Tangible fixed assets | 22/27 | - | €13,675 | +€13,675 | |
| Furniture and vehicles | 24 | - | €13,675 | +€13,675 | |
| Current assets | 29/58 | €52,954 | €60,911 | +€7,957 | +15.0% |
| Amounts receivable within one year | 40/41 | €52,428 | €59,947 | +€7,520 | +14.3% |
| Trade receivables | 40 | €52,428 | €52,126 | -€302 | -0.6% |
| Other amounts receivable | 41 | - | €7,821 | +€7,821 | |
| Cash at bank and in hand | 54/58 | €526 | €906 | +€379 | +72.1% |
| Deferred charges and accrued income | 490/1 | - | €58 | +€58 | |
| Total equity and liabilities | 10/49 | €52,954 | €74,585 | +€21,632 | +40.8% |
| Equity | 10/15 | €9,638 | -€21,864 | -€31,502 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,638 | -€22,864 | -€31,502 | |
| Amounts payable | 17/49 | €43,316 | €96,449 | +€53,133 | +122.7% |
| Amounts payable within one year | 42/48 | €43,316 | €96,449 | +€53,133 | +122.7% |
| Trade debts | 44 | €39,827 | €94,277 | +€54,450 | +136.7% |
| Suppliers | 440/4 | €39,827 | €94,277 | +€54,450 | +136.7% |
| Taxes, remuneration and social security | 45 | €3,489 | €2,172 | -€1,317 | -37.7% |
| Taxes | 450/3 | €3,489 | €2,172 | -€1,317 | -37.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,448 | +€3,448 | |
| Other operating charges | 640/8 | - | €633 | +€633 | |
| Gross operating margin | 9900 | €10,810 | -€27,412 | -€38,222 | |
| Operating profit (loss) | 9901 | €10,810 | -€31,494 | -€42,304 | |
| Financial charges | 65/66B | - | €8 | +€8 | |
| Recurring financial charges | 65 | - | €8 | +€8 | |
| Profit (loss) for the period before taxes | 9903 | €10,810 | -€31,502 | -€42,312 | |
| Income taxes | 67/77 | €2,172 | €0 | -€2,172 | -100.0% |
| Profit (loss) for the period | 9904 | €8,638 | -€31,502 | -€40,139 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,638 | -€31,502 | -€40,139 |
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 12 October 2026 via checked.be.