OCONA: 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.
OCONA
Largest movements
- Stocks and contracts +€42,126
new in 2025: €42,126
- Tangible fixed assets -€9,917
down €9,917 (-36.1%), from €27,505 to €17,588
- Receivables within one year +€8,044
up €8,044 (+225.9%), from €3,561 to €11,605
of which Trade receivables: +€7,761
- Cash -€3,875
down €3,875 (-21.9%), from €17,727 to €13,852
mainly Stocks and contracts (-€42,126) and Receivables within one year (-€8,044)
- Trade debts +€8,644
up €8,644 (+1949.3%), from €443 to €9,087
- Reserves +€8,500
up €8,500 (+65.4%), from €13,000 to €21,500
- Profit (loss) carried forward +€6,963
up €6,963, from -€6,846 to €117
- Current portion of long-term debt +€5,387
new in 2025: €5,387
- Debts after one year +€5,216
new in 2025: €5,216
- Gross operating margin +€30,138
up €30,138, from -€6,367 to €23,771
- Depreciation +€4,262
up €4,262, from €0 to €4,262
- Taxes +€2,766
up €2,766, from €0 to €2,766
- Financial charges +€464
up €464 (+351.7%), from €132 to €596
- Financial income -€279
down €279 (-91.6%), from €304 to €25
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 | €49,136 | €85,970 | +€36,834 | +75.0% |
| Fixed assets | 21/28 | €27,505 | €17,588 | -€9,917 | -36.1% |
| Tangible fixed assets | 22/27 | €27,505 | €17,588 | -€9,917 | -36.1% |
| Furniture and vehicles | 24 | €27,505 | €17,588 | -€9,917 | -36.1% |
| Current assets | 29/58 | €21,631 | €68,382 | +€46,751 | +216.1% |
| Stocks and contracts in progress | 3 | - | €42,126 | +€42,126 | |
| Stocks | 30/36 | - | €42,126 | +€42,126 | |
| Amounts receivable within one year | 40/41 | €3,561 | €11,605 | +€8,044 | +225.9% |
| Trade receivables | 40 | €3,467 | €11,227 | +€7,761 | +223.9% |
| Other amounts receivable | 41 | €94 | €378 | +€283 | +300.1% |
| Cash at bank and in hand | 54/58 | €17,727 | €13,852 | -€3,875 | -21.9% |
| Deferred charges and accrued income | 490/1 | €343 | €799 | +€456 | +133.0% |
| Total equity and liabilities | 10/49 | €49,136 | €85,970 | +€36,834 | +75.0% |
| Equity | 10/15 | €11,654 | €27,117 | +€15,463 | +132.7% |
| Contributions | 10/11 | €5,500 | €5,500 | = | 0.0% |
| Reserves | 13 | €13,000 | €21,500 | +€8,500 | +65.4% |
| Distributable reserves | 133 | €13,000 | €21,500 | +€8,500 | +65.4% |
| Profit (loss) carried forward | 14 | -€6,846 | €117 | +€6,963 | |
| Amounts payable | 17/49 | €37,482 | €58,853 | +€21,371 | +57.0% |
| Amounts payable after more than one year | 17 | - | €5,216 | +€5,216 | |
| Financial debts | 170/4 | - | €5,216 | +€5,216 | |
| Amounts payable within one year | 42/48 | €37,482 | €53,637 | +€16,155 | +43.1% |
| Current portion of amounts payable after more than one year | 42 | - | €5,387 | +€5,387 | |
| Financial debts | 43 | €8 | €411 | +€403 | +5042.1% |
| Credit institutions | 430/8 | €8 | €411 | +€403 | +5042.1% |
| Trade debts | 44 | €443 | €9,087 | +€8,644 | +1949.3% |
| Suppliers | 440/4 | €443 | €9,087 | +€8,644 | +1949.3% |
| Taxes, remuneration and social security | 45 | €6,391 | €4,624 | -€1,767 | -27.6% |
| Taxes | 450/3 | €6,391 | €4,624 | -€1,767 | -27.6% |
| Other amounts payable | 47/48 | €30,639 | €34,126 | +€3,487 | +11.4% |
| Non-recurring operating income | 76A | - | €4,890 | +€4,890 | |
| Remuneration, social security and pensions | 62 | €514 | €343 | -€172 | -33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €4,262 | +€4,262 | |
| Other operating charges | 640/8 | €417 | €367 | -€50 | -12.1% |
| Gross operating margin | 9900 | -€6,367 | €23,771 | +€30,138 | |
| Operating profit (loss) | 9901 | -€7,298 | €18,799 | +€26,097 | |
| Financial income | 75/76B | €304 | €25 | -€279 | -91.6% |
| Recurring financial income | 75 | €304 | €25 | -€279 | -91.6% |
| Financial charges | 65/66B | €132 | €596 | +€464 | +351.7% |
| Recurring financial charges | 65 | €132 | €596 | +€464 | +351.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,126 | €18,229 | +€25,355 | |
| Income taxes | 67/77 | €0 | €2,766 | +€2,766 | |
| Profit (loss) for the period | 9904 | -€7,126 | €15,463 | +€22,589 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,126 | €15,463 | +€22,589 |
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 9 October 2026 via checked.be.