OCP: 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.
OCP
Largest movements
- Cash -€68,166
down €68,166 (-94.5%), from €72,159 to €3,993
mainly Receivables within one year (-€58,809) and Trade debts (-€8,331)
- Receivables within one year +€58,809
up €58,809 (+442.8%), from €13,281 to €72,090
of which Trade receivables: +€56,309
- Tangible fixed assets -€6,449
down €6,449 (-13.1%), from €49,098 to €42,649
of which Other tangible fixed assets: -€6,423
- Trade debts -€8,331
down €8,331 (-72.9%), from €11,431 to €3,100
- Tax, wage and social debts -€6,922
down €6,922 (-34.3%), from €20,179 to €13,257
- Current portion of long-term debt -€5,115
no longer reported in 2025 (was €5,115)
- Other debts +€2,550
up €2,550 (+28.3%), from €9,023 to €11,573
- Profit (loss) carried forward +€2,013
up €2,013 (+3.5%), from €56,991 to €59,004
- Gross operating margin -€37,672
down €37,672 (-74.7%), from €50,446 to €12,775
- Taxes -€11,784
down €11,784 (-75.7%), from €15,563 to €3,778
- Financial income +€3,485
up €3,485 (+12934.8%), from €27 to €3,512
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 | €137,537 | €121,732 | -€15,805 | -11.5% |
| Fixed assets | 21/28 | €52,098 | €45,649 | -€6,449 | -12.4% |
| Tangible fixed assets | 22/27 | €49,098 | €42,649 | -€6,449 | -13.1% |
| Furniture and vehicles | 24 | €6,162 | €6,137 | -€26 | -0.4% |
| Other tangible fixed assets | 26 | €42,935 | €36,512 | -€6,423 | -15.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €85,439 | €76,083 | -€9,356 | -11.0% |
| Amounts receivable within one year | 40/41 | €13,281 | €72,090 | +€58,809 | +442.8% |
| Trade receivables | 40 | €13,281 | €69,590 | +€56,309 | +424.0% |
| Other amounts receivable | 41 | - | €2,500 | +€2,500 | |
| Cash at bank and in hand | 54/58 | €72,159 | €3,993 | -€68,166 | -94.5% |
| Total equity and liabilities | 10/49 | €137,537 | €121,732 | -€15,805 | -11.5% |
| Equity | 10/15 | €58,991 | €61,004 | +€2,013 | +3.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,991 | €59,004 | +€2,013 | +3.5% |
| Amounts payable | 17/49 | €78,546 | €60,728 | -€17,818 | -22.7% |
| Amounts payable after more than one year | 17 | €32,798 | €32,798 | = | 0.0% |
| Financial debts | 170/4 | €32,798 | €32,798 | = | 0.0% |
| Amounts payable within one year | 42/48 | €45,749 | €27,931 | -€17,818 | -38.9% |
| Current portion of amounts payable after more than one year | 42 | €5,115 | - | -€5,115 | |
| Trade debts | 44 | €11,431 | €3,100 | -€8,331 | -72.9% |
| Suppliers | 440/4 | €11,431 | €3,100 | -€8,331 | -72.9% |
| Taxes, remuneration and social security | 45 | €20,179 | €13,257 | -€6,922 | -34.3% |
| Taxes | 450/3 | €20,179 | €13,257 | -€6,922 | -34.3% |
| Other amounts payable | 47/48 | €9,023 | €11,573 | +€2,550 | +28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,862 | €8,985 | +€123 | +1.4% |
| Other operating charges | 640/8 | €696 | €1,003 | +€307 | +44.1% |
| Non-recurring operating charges | 66A | - | €68 | +€68 | |
| Gross operating margin | 9900 | €50,446 | €12,775 | -€37,672 | -74.7% |
| Operating profit (loss) | 9901 | €40,888 | €2,718 | -€38,170 | -93.4% |
| Financial income | 75/76B | €27 | €3,512 | +€3,485 | +12934.8% |
| Recurring financial income | 75 | €27 | €3,512 | +€3,485 | +12934.8% |
| Financial charges | 65/66B | €624 | €439 | -€185 | -29.7% |
| Recurring financial charges | 65 | €624 | €439 | -€185 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | €40,291 | €5,791 | -€34,500 | -85.6% |
| Income taxes | 67/77 | €15,563 | €3,778 | -€11,784 | -75.7% |
| Profit (loss) for the period | 9904 | €24,729 | €2,013 | -€22,716 | -91.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,729 | €2,013 | -€22,716 | -91.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.