OCNO: 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.
OCNO
Largest movements
- Cash -€135,855
down €135,855 (-28.0%), from €485,602 to €349,747
mainly Contributions, distributions and other (-€355,000) and Receivables within one year (-€52,000)
- Receivables within one year +€52,000
up €52,000 (+17.9%), from €290,804 to €342,805
of which Trade receivables: +€49,949
- Tangible fixed assets -€40,601
down €40,601 (-37.1%), from €109,376 to €68,775
of which Furniture and vehicles: -€29,976
- Reserves -€320,359
down €320,359 (-78.1%), from €410,359 to €90,000
- Profit (loss) carried forward +€111,041
up €111,041 (+50.1%), from €221,782 to €332,823
- Other debts +€101,038
up €101,038 (+101.0%), from €100,000 to €201,038
- Accrued charges and deferred income -€18,522
down €18,522 (-60.9%), from €30,438 to €11,916
- Trade debts +€12,825
up €12,825 (+18.2%), from €70,291 to €83,116
- Gross operating margin -€158,354
down €158,354 (-39.2%), from €403,765 to €245,410
- Taxes -€39,749
down €39,749 (-44.9%), from €88,625 to €48,876
- Other operating charges +€20,648
up €20,648 (+1318.1%), from €1,567 to €22,215
- Depreciation -€13,108
down €13,108 (-36.2%), from €36,163 to €23,054
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 | €900,020 | €781,499 | -€118,521 | -13.2% |
| Fixed assets | 21/28 | €109,376 | €68,775 | -€40,601 | -37.1% |
| Tangible fixed assets | 22/27 | €109,376 | €68,775 | -€40,601 | -37.1% |
| Land and buildings | 22 | €33,946 | €30,847 | -€3,099 | -9.1% |
| Plant, machinery and equipment | 23 | €10,957 | €3,431 | -€7,527 | -68.7% |
| Furniture and vehicles | 24 | €64,473 | €34,497 | -€29,976 | -46.5% |
| Current assets | 29/58 | €790,644 | €712,724 | -€77,920 | -9.9% |
| Stocks and contracts in progress | 3 | €10,000 | €12,000 | +€2,000 | +20.0% |
| Stocks | 30/36 | €10,000 | €12,000 | +€2,000 | +20.0% |
| Amounts receivable within one year | 40/41 | €290,804 | €342,805 | +€52,000 | +17.9% |
| Trade receivables | 40 | €283,673 | €333,622 | +€49,949 | +17.6% |
| Other amounts receivable | 41 | €7,131 | €9,183 | +€2,052 | +28.8% |
| Cash at bank and in hand | 54/58 | €485,602 | €349,747 | -€135,855 | -28.0% |
| Deferred charges and accrued income | 490/1 | €4,237 | €8,172 | +€3,935 | +92.9% |
| Total equity and liabilities | 10/49 | €900,020 | €781,499 | -€118,521 | -13.2% |
| Equity | 10/15 | €642,141 | €432,823 | -€209,318 | -32.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Other | 1109/19 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €410,359 | €90,000 | -€320,359 | -78.1% |
| Distributable reserves | 133 | €410,359 | €90,000 | -€320,359 | -78.1% |
| Profit (loss) carried forward | 14 | €221,782 | €332,823 | +€111,041 | +50.1% |
| Amounts payable | 17/49 | €257,879 | €348,676 | +€90,797 | +35.2% |
| Amounts payable within one year | 42/48 | €227,441 | €336,760 | +€109,319 | +48.1% |
| Trade debts | 44 | €70,291 | €83,116 | +€12,825 | +18.2% |
| Suppliers | 440/4 | €70,291 | €83,116 | +€12,825 | +18.2% |
| Taxes, remuneration and social security | 45 | €57,150 | €52,606 | -€4,544 | -8.0% |
| Taxes | 450/3 | €57,150 | €52,606 | -€4,544 | -8.0% |
| Other amounts payable | 47/48 | €100,000 | €201,038 | +€101,038 | +101.0% |
| Accrued charges and deferred income | 492/3 | €30,438 | €11,916 | -€18,522 | -60.9% |
| Non-recurring operating income | 76A | €225 | €318 | +€93 | +41.1% |
| Remuneration, social security and pensions | 62 | €900 | - | -€900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,163 | €23,054 | -€13,108 | -36.2% |
| Other operating charges | 640/8 | €1,567 | €22,215 | +€20,648 | +1318.1% |
| Non-recurring operating charges | 66A | €870 | - | -€870 | |
| Gross operating margin | 9900 | €403,765 | €245,410 | -€158,354 | -39.2% |
| Operating profit (loss) | 9901 | €364,266 | €200,142 | -€164,124 | -45.1% |
| Financial income | 75/76B | €18 | €55 | +€37 | +207.9% |
| Recurring financial income | 75 | €18 | €55 | +€37 | +207.9% |
| Financial charges | 65/66B | €2,900 | €5,639 | +€2,739 | +94.4% |
| Recurring financial charges | 65 | €2,900 | €5,639 | +€2,739 | +94.4% |
| Profit (loss) for the period before taxes | 9903 | €361,383 | €194,557 | -€166,826 | -46.2% |
| Income taxes | 67/77 | €88,625 | €48,876 | -€39,749 | -44.9% |
| Profit (loss) for the period | 9904 | €272,758 | €145,682 | -€127,077 | -46.6% |
| Profit (loss) for the period to be appropriated | 9905 | €272,758 | €145,682 | -€127,077 | -46.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.