OCO & Partners: 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.
OCO & Partners
Largest movements
- Cash +€41,718
up €41,718 (+142.5%), from €29,271 to €70,989
mainly Net result for the year (+€58,839) and Deferred charges and accrued income (+€16,059)
- Stocks and contracts +€16,622
up €16,622 (+197.8%), from €8,405 to €25,027
- Deferred charges and accrued income -€16,059
down €16,059 (-98.5%), from €16,300 to €240
- Receivables within one year +€15,863
up €15,863 (+65.1%), from €24,350 to €40,213
- Receivables after one year -€2,964
down €2,964 (-17.2%), from €17,208 to €14,245
- Profit (loss) carried forward +€58,839
up €58,839 (+88.3%), from €66,648 to €125,486
- Tax, wage and social debts -€5,017
down €5,017 (-20.5%), from €24,495 to €19,478
of which Taxes: -€3,017
- Gross operating margin +€27,785
up €27,785 (+55.1%), from €50,437 to €78,222
- Taxes +€5,440
up €5,440 (+50.8%), from €10,710 to €16,150
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 | €104,283 | €157,165 | +€52,882 | +50.7% |
| Fixed assets | 21/28 | €8,749 | €6,451 | -€2,298 | -26.3% |
| Intangible fixed assets | 21 | €5,525 | €4,225 | -€1,300 | -23.5% |
| Tangible fixed assets | 22/27 | €3,223 | €2,225 | -€998 | -31.0% |
| Furniture and vehicles | 24 | €3,223 | €2,225 | -€998 | -31.0% |
| Current assets | 29/58 | €95,534 | €150,714 | +€55,180 | +57.8% |
| Amounts receivable after more than one year | 29 | €17,208 | €14,245 | -€2,964 | -17.2% |
| Other amounts receivable | 291 | €17,208 | €14,245 | -€2,964 | -17.2% |
| Stocks and contracts in progress | 3 | €8,405 | €25,027 | +€16,622 | +197.8% |
| Stocks | 30/36 | €8,405 | €25,027 | +€16,622 | +197.8% |
| Amounts receivable within one year | 40/41 | €24,350 | €40,213 | +€15,863 | +65.1% |
| Trade receivables | 40 | €24,350 | €40,213 | +€15,863 | +65.1% |
| Cash at bank and in hand | 54/58 | €29,271 | €70,989 | +€41,718 | +142.5% |
| Deferred charges and accrued income | 490/1 | €16,300 | €240 | -€16,059 | -98.5% |
| Total equity and liabilities | 10/49 | €104,283 | €157,165 | +€52,882 | +50.7% |
| Equity | 10/15 | €69,148 | €127,986 | +€58,839 | +85.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,648 | €125,486 | +€58,839 | +88.3% |
| Amounts payable | 17/49 | €35,135 | €29,178 | -€5,957 | -17.0% |
| Amounts payable within one year | 42/48 | €34,635 | €29,178 | -€5,457 | -15.8% |
| Trade debts | 44 | €10,140 | €9,701 | -€439 | -4.3% |
| Suppliers | 440/4 | €10,140 | €9,701 | -€439 | -4.3% |
| Taxes, remuneration and social security | 45 | €24,495 | €19,478 | -€5,017 | -20.5% |
| Taxes | 450/3 | €22,495 | €19,478 | -€3,017 | -13.4% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | €500 | €0 | -€500 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €10 | +€10 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,507 | €3,065 | +€559 | +22.3% |
| Other operating charges | 640/8 | - | €195 | +€195 | |
| Gross operating margin | 9900 | €50,437 | €78,222 | +€27,785 | +55.1% |
| Operating profit (loss) | 9901 | €47,930 | €74,952 | +€27,022 | +56.4% |
| Financial income | 75/76B | €533 | €488 | -€45 | -8.4% |
| Recurring financial income | 75 | €533 | €488 | -€45 | -8.4% |
| Financial charges | 65/66B | €272 | €451 | +€180 | +66.1% |
| Recurring financial charges | 65 | €272 | €451 | +€180 | +66.1% |
| Profit (loss) for the period before taxes | 9903 | €48,191 | €74,988 | +€26,797 | +55.6% |
| Income taxes | 67/77 | €10,710 | €16,150 | +€5,440 | +50.8% |
| Profit (loss) for the period | 9904 | €37,481 | €58,839 | +€21,358 | +57.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,481 | €58,839 | +€21,358 | +57.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.