OCore-BConsult: 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.
OCore-BConsult
Largest movements
- Cash +€87,134
up €87,134 (+170%), from €51,394 to €138,528
mainly Net result for the year (+€87,173) and Tax, wage and social debts (+€31,143)
- Reserves +€87,173
up €87,173 (+295%), from €29,545 to €116,718
- Tax, wage and social debts +€31,143
up €31,143 (+106%), from €29,458 to €60,601
of which Taxes: +€31,161
- Debts after one year -€29,621
down €29,621 (-56.1%), from €52,756 to €23,135
- Gross operating margin +€97,842
up €97,842 (+200%), from €48,929 to €146,770
- Taxes +€25,387
up €25,387 (+209%), from €12,159 to €37,546
- Depreciation +€12,100
up €12,100 (+196%), from €6,164 to €18,264
- Financial charges +€2,508
up €2,508 (+231%), from €1,085 to €3,593
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 | €148,966 | €236,843 | +€87,877 | +59.0% |
| Fixed assets | 21/28 | €76,810 | €76,385 | -€426 | -0.6% |
| Tangible fixed assets | 22/27 | €76,810 | €76,385 | -€426 | -0.6% |
| Furniture and vehicles | 24 | €76,810 | €76,385 | -€426 | -0.6% |
| Current assets | 29/58 | €72,156 | €160,459 | +€88,303 | +122% |
| Amounts receivable within one year | 40/41 | €20,763 | €21,931 | +€1,168 | +5.6% |
| Trade receivables | 40 | €20,763 | €21,931 | +€1,168 | +5.6% |
| Cash at bank and in hand | 54/58 | €51,394 | €138,528 | +€87,134 | +170% |
| Total equity and liabilities | 10/49 | €148,966 | €236,843 | +€87,877 | +59.0% |
| Equity | 10/15 | €32,045 | €119,218 | +€87,173 | +272% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €29,545 | €116,718 | +€87,173 | +295% |
| Distributable reserves | 133 | €29,545 | €116,718 | +€87,173 | +295% |
| Amounts payable | 17/49 | €116,921 | €117,626 | +€704 | +0.6% |
| Amounts payable after more than one year | 17 | €52,756 | €23,135 | -€29,621 | -56.1% |
| Financial debts | 170/4 | €52,756 | €23,135 | -€29,621 | -56.1% |
| Amounts payable within one year | 42/48 | €64,166 | €94,086 | +€29,920 | +46.6% |
| Current portion of amounts payable after more than one year | 42 | €28,278 | €29,621 | +€1,343 | +4.7% |
| Trade debts | 44 | €3,260 | €1,141 | -€2,119 | -65.0% |
| Suppliers | 440/4 | €3,260 | €1,141 | -€2,119 | -65.0% |
| Taxes, remuneration and social security | 45 | €29,458 | €60,601 | +€31,143 | +106% |
| Taxes | 450/3 | €26,944 | €58,105 | +€31,161 | +116% |
| Remuneration and social security | 454/9 | €2,514 | €2,496 | -€18 | -0.7% |
| Other amounts payable | 47/48 | €3,170 | €2,723 | -€447 | -14.1% |
| Accrued charges and deferred income | 492/3 | - | €405 | +€405 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,164 | €18,264 | +€12,100 | +196% |
| Other operating charges | 640/8 | - | €228 | +€228 | |
| Gross operating margin | 9900 | €48,929 | €146,770 | +€97,842 | +200% |
| Operating profit (loss) | 9901 | €42,765 | €128,278 | +€85,514 | +200% |
| Financial income | 75/76B | €25 | €33 | +€8 | +33.8% |
| Recurring financial income | 75 | €25 | €33 | +€8 | +33.8% |
| Financial charges | 65/66B | €1,085 | €3,593 | +€2,508 | +231% |
| Recurring financial charges | 65 | €1,085 | €3,593 | +€2,508 | +231% |
| Profit (loss) for the period before taxes | 9903 | €41,704 | €124,718 | +€83,014 | +199% |
| Income taxes | 67/77 | €12,159 | €37,546 | +€25,387 | +209% |
| Profit (loss) for the period | 9904 | €29,545 | €87,173 | +€57,627 | +195% |
| Profit (loss) for the period to be appropriated | 9905 | €29,545 | €87,173 | +€57,627 | +195% |
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 31 October 2026 via checked.be.