OCOBE: 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.
OCOBE
Largest movements
- Tangible fixed assets -€42,291
down €42,291 (-9.5%), from €447,295 to €405,004
- Cash +€20,551
up €20,551 (+274.5%), from €7,487 to €28,038
mainly Other debts (+€85,000) and Net result for the year (+€50,524)
- Other debts +€85,000
new in 2025: €85,000
- Debts after one year -€76,306
down €76,306 (-41.5%), from €183,675 to €107,369
of which Financial debts: -€76,306
- Reserves -€34,476
down €34,476 (-17.3%), from €199,271 to €164,795
of which Distributable reserves: -€34,476
- Gross operating margin +€5,403
up €5,403 (+4.1%), from €130,387 to €135,789
- Depreciation +€3,249
up €3,249 (+7.0%), from €46,721 to €49,970
- Financial income +€2,028
up €2,028 (+1971.9%), from €103 to €2,131
- Taxes +€2,008
up €2,008 (+13.8%), from €14,577 to €16,585
- Financial charges -€1,936
down €1,936 (-17.5%), from €11,053 to €9,117
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 | €580,942 | €562,303 | -€18,639 | -3.2% |
| Fixed assets | 21/28 | €447,295 | €405,004 | -€42,291 | -9.5% |
| Tangible fixed assets | 22/27 | €447,295 | €405,004 | -€42,291 | -9.5% |
| Land and buildings | 22 | €447,295 | €405,004 | -€42,291 | -9.5% |
| Current assets | 29/58 | €133,648 | €157,299 | +€23,651 | +17.7% |
| Amounts receivable within one year | 40/41 | €123,888 | €126,890 | +€3,002 | +2.4% |
| Trade receivables | 40 | €43,434 | €44,890 | +€1,456 | +3.4% |
| Other amounts receivable | 41 | €80,454 | €82,000 | +€1,546 | +1.9% |
| Cash at bank and in hand | 54/58 | €7,487 | €28,038 | +€20,551 | +274.5% |
| Deferred charges and accrued income | 490/1 | €2,273 | €2,370 | +€98 | +4.3% |
| Total equity and liabilities | 10/49 | €580,942 | €562,303 | -€18,639 | -3.2% |
| Equity | 10/15 | €274,271 | €239,795 | -€34,476 | -12.6% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €199,271 | €164,795 | -€34,476 | -17.3% |
| Non-distributable reserves | 130/1 | €2,496 | €2,496 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,496 | €2,496 | = | 0.0% |
| Distributable reserves | 133 | €196,775 | €162,298 | -€34,476 | -17.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €306,672 | €322,508 | +€15,837 | +5.2% |
| Amounts payable after more than one year | 17 | €183,675 | €107,369 | -€76,306 | -41.5% |
| Financial debts | 170/4 | €155,958 | €79,652 | -€76,306 | -48.9% |
| Other amounts payable | 178/9 | €27,717 | €27,717 | = | 0.0% |
| Amounts payable within one year | 42/48 | €86,907 | €177,840 | +€90,933 | +104.6% |
| Current portion of amounts payable after more than one year | 42 | €79,051 | €82,518 | +€3,467 | +4.4% |
| Trade debts | 44 | €445 | €1,363 | +€918 | +206.1% |
| Suppliers | 440/4 | €445 | €1,363 | +€918 | +206.1% |
| Taxes, remuneration and social security | 45 | €7,410 | €8,958 | +€1,548 | +20.9% |
| Taxes | 450/3 | €7,410 | €8,958 | +€1,548 | +20.9% |
| Other amounts payable | 47/48 | - | €85,000 | +€85,000 | |
| Accrued charges and deferred income | 492/3 | €36,090 | €37,299 | +€1,210 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,721 | €49,970 | +€3,249 | +7.0% |
| Other operating charges | 640/8 | €11,874 | €11,725 | -€149 | -1.3% |
| Gross operating margin | 9900 | €130,387 | €135,789 | +€5,403 | +4.1% |
| Operating profit (loss) | 9901 | €71,792 | €74,095 | +€2,303 | +3.2% |
| Financial income | 75/76B | €103 | €2,131 | +€2,028 | +1971.9% |
| Recurring financial income | 75 | €103 | €2,131 | +€2,028 | +1971.9% |
| Financial charges | 65/66B | €11,053 | €9,117 | -€1,936 | -17.5% |
| Recurring financial charges | 65 | €11,053 | €9,117 | -€1,936 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €60,842 | €67,109 | +€6,267 | +10.3% |
| Income taxes | 67/77 | €14,577 | €16,585 | +€2,008 | +13.8% |
| Profit (loss) for the period | 9904 | €46,265 | €50,524 | +€4,259 | +9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €46,265 | €50,524 | +€4,259 | +9.2% |
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 30 September 2026 via checked.be.