OCogit: 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.
OCogit
Largest movements
- Cash +€43,570
up €43,570 (+976%), from €4,463 to €48,033
mainly Debts after one year (+€20,000) and Other debts (+€18,098)
- Tangible fixed assets -€3,600
down €3,600 (-5.7%), from €63,585 to €59,985
of which Land and buildings: -€2,919
- Debts after one year +€20,000
up €20,000 (+22.2%), from €90,000 to €110,000
- Other debts +€18,098
up €18,098 (+119%), from €15,228 to €33,326
- Reserves -€10,056
down €10,056 (-30.4%), from €33,123 to €23,067
of which Distributable reserves: -€33,118
- Tax, wage and social debts +€9,448
up €9,448 (+246%), from €3,833 to €13,281
- Profit (loss) carried forward +€2,302
up €2,302 (+2.9%), from -€79,578 to -€77,276
- Gross operating margin +€86,812
up €86,812, from -€68,540 to €18,272
- Taxes +€860
up €860 (+614%), from €140 to €1,000
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.
Derived cash bridge
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 | €70,302 | €109,891 | +€39,589 | +56.3% |
| Fixed assets | 21/28 | €63,585 | €59,985 | -€3,600 | -5.7% |
| Tangible fixed assets | 22/27 | €63,585 | €59,985 | -€3,600 | -5.7% |
| Land and buildings | 22 | €62,324 | €59,405 | -€2,919 | -4.7% |
| Plant, machinery and equipment | 23 | €343 | €145 | -€198 | -57.7% |
| Furniture and vehicles | 24 | €918 | €435 | -€483 | -52.6% |
| Current assets | 29/58 | €6,717 | €49,906 | +€43,189 | +643% |
| Amounts receivable within one year | 40/41 | €1,068 | - | -€1,068 | |
| Other amounts receivable | 41 | €1,068 | - | -€1,068 | |
| Cash at bank and in hand | 54/58 | €4,463 | €48,033 | +€43,570 | +976% |
| Deferred charges and accrued income | 490/1 | €1,186 | €1,873 | +€687 | +57.9% |
| Total equity and liabilities | 10/49 | €70,302 | €109,891 | +€39,589 | +56.3% |
| Equity | 10/15 | -€40,255 | -€48,009 | -€7,754 | -19.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €33,123 | €23,067 | -€10,056 | -30.4% |
| Non-distributable reserves | 130/1 | €5 | €23,067 | +€23,062 | +461,240% |
| Reserves not available under the articles | 1311 | €5 | €5 | = | 0.0% |
| Other | 1319 | - | €23,062 | +€23,062 | |
| Distributable reserves | 133 | €33,118 | - | -€33,118 | |
| Profit (loss) carried forward | 14 | -€79,578 | -€77,276 | +€2,302 | +2.9% |
| Amounts payable | 17/49 | €110,557 | €157,900 | +€47,343 | +42.8% |
| Amounts payable after more than one year | 17 | €90,000 | €110,000 | +€20,000 | +22.2% |
| Other amounts payable | 178/9 | €90,000 | €110,000 | +€20,000 | +22.2% |
| Amounts payable within one year | 42/48 | €20,379 | €47,720 | +€27,341 | +134% |
| Trade debts | 44 | €1,318 | €1,113 | -€205 | -15.6% |
| Suppliers | 440/4 | €1,318 | €1,113 | -€205 | -15.6% |
| Taxes, remuneration and social security | 45 | €3,833 | €13,281 | +€9,448 | +246% |
| Taxes | 450/3 | €3,833 | €13,281 | +€9,448 | +246% |
| Other amounts payable | 47/48 | €15,228 | €33,326 | +€18,098 | +119% |
| Accrued charges and deferred income | 492/3 | €178 | €180 | +€2 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,753 | €3,600 | -€153 | -4.1% |
| Other operating charges | 640/8 | €1,217 | €1,255 | +€38 | +3.1% |
| Gross operating margin | 9900 | -€68,540 | €18,272 | +€86,812 | |
| Operating profit (loss) | 9901 | -€73,510 | €13,417 | +€86,927 | |
| Financial charges | 65/66B | €60 | €115 | +€55 | +91.7% |
| Recurring financial charges | 65 | €60 | €115 | +€55 | +91.7% |
| Profit (loss) for the period before taxes | 9903 | -€73,570 | €13,302 | +€86,872 | |
| Income taxes | 67/77 | €140 | €1,000 | +€860 | +614% |
| Profit (loss) for the period | 9904 | -€73,710 | €12,302 | +€86,012 | |
| Profit (loss) for the period to be appropriated | 9905 | -€73,710 | €12,302 | +€86,012 |
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 16 October 2026 via checked.be.