OCOUPE: 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.
OCOUPE
Largest movements
- Current investments -€121,740
down €121,740 (-100%), from €121,740 to €0
- Tangible fixed assets -€63,662
down €63,662 (-9.0%), from €705,178 to €641,517
- Cash -€26,276
down €26,276 (-56.3%), from €46,678 to €20,402
mainly Contributions, distributions and other (-€240,000) and Trade debts (-€2,391)
- Reserves -€208,839
down €208,839 (-52.0%), from €401,286 to €192,447
of which Distributable reserves: -€208,839
- Gross operating margin -€3,732
down €3,732 (-3.4%), from €109,817 to €106,085
- Financial income +€3,482
up €3,482 (+154%), from €2,255 to €5,737
of which Financial income: +€2,324
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 | €874,040 | €662,810 | -€211,230 | -24.2% |
| Fixed assets | 21/28 | €705,178 | €641,517 | -€63,662 | -9.0% |
| Tangible fixed assets | 22/27 | €705,178 | €641,517 | -€63,662 | -9.0% |
| Land and buildings | 22 | €705,178 | €641,517 | -€63,662 | -9.0% |
| Current assets | 29/58 | €168,862 | €21,294 | -€147,568 | -87.4% |
| Amounts receivable within one year | 40/41 | €125 | €892 | +€767 | +615% |
| Other amounts receivable | 41 | €125 | €892 | +€767 | +615% |
| Current investments | 50/53 | €121,740 | €0 | -€121,740 | -100% |
| Cash at bank and in hand | 54/58 | €46,678 | €20,402 | -€26,276 | -56.3% |
| Deferred charges and accrued income | 490/1 | €319 | €0 | -€319 | -100% |
| Total equity and liabilities | 10/49 | €874,040 | €662,810 | -€211,230 | -24.2% |
| Equity | 10/15 | €871,286 | €662,447 | -€208,839 | -24.0% |
| Contributions | 10/11 | €470,000 | €470,000 | = | 0.0% |
| Capital | 10 | €470,000 | €470,000 | = | 0.0% |
| Issued capital | 100 | €470,000 | €470,000 | = | 0.0% |
| Reserves | 13 | €401,286 | €192,447 | -€208,839 | -52.0% |
| Non-distributable reserves | 130/1 | €47,000 | €47,000 | = | 0.0% |
| Legal reserve | 130 | €47,000 | €47,000 | = | 0.0% |
| Distributable reserves | 133 | €354,286 | €145,447 | -€208,839 | -58.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €2,754 | €363 | -€2,391 | -86.8% |
| Amounts payable within one year | 42/48 | €2,754 | €363 | -€2,391 | -86.8% |
| Trade debts | 44 | €2,754 | €363 | -€2,391 | -86.8% |
| Suppliers | 440/4 | €2,754 | €363 | -€2,391 | -86.8% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,415 | €63,662 | +€247 | +0.4% |
| Other operating charges | 640/8 | €6,255 | €6,498 | +€242 | +3.9% |
| Gross operating margin | 9900 | €109,817 | €106,085 | -€3,732 | -3.4% |
| Operating profit (loss) | 9901 | €40,147 | €35,926 | -€4,221 | -10.5% |
| Financial income | 75/76B | €2,255 | €5,737 | +€3,482 | +154% |
| Recurring financial income | 75 | €2,255 | €4,578 | +€2,324 | +103% |
| Non-recurring financial income | 76B | - | €1,158 | +€1,158 | |
| Financial charges | 65/66B | €98 | €114 | +€17 | +17.2% |
| Recurring financial charges | 65 | €98 | €114 | +€17 | +17.2% |
| Profit (loss) for the period before taxes | 9903 | €42,304 | €41,548 | -€756 | -1.8% |
| Income taxes | 67/77 | €10,576 | €10,387 | -€189 | -1.8% |
| Profit (loss) for the period | 9904 | €31,728 | €31,161 | -€567 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,728 | €31,161 | -€567 | -1.8% |
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 14 October 2026 via checked.be.