OCP-coaching: what changed
Two fiscal 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-coaching
Largest movements
- Cash +€69,409
up €69,409 (+93.5%), from €74,262 to €143,671
mainly Current investments (+€50,000) and Net result for the year (+€10,001)
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Receivables within one year -€1,840
down €1,840 (-62.9%), from €2,925 to €1,084
of which Trade receivables: -€1,236
- Tangible fixed assets -€1,614
down €1,614 (-43.1%), from €3,742 to €2,128
of which Plant, machinery and equipment: -€834
- Accrued charges and deferred income +€9,360
new in 2025: €9,360
- Other debts +€6,834
up €6,834 (+236.8%), from €2,886 to €9,720
- Tax, wage and social debts +€4,121
up €4,121 (+214.0%), from €1,926 to €6,046
of which Taxes: +€4,059
- Reserves -€2,539
down €2,539 (-2.0%), from €128,905 to €126,366
- Gross operating margin -€3,612
down €3,612 (-16.6%), from €21,789 to €18,177
- Financial income +€1,259
up €1,259 (+93.7%), from €1,343 to €2,602
- Taxes -€942
down €942 (-15.7%), from €6,001 to €5,060
- Other operating charges -€230
down €230 (-18.4%), from €1,254 to €1,024
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 | €133,910 | €151,496 | +€17,586 | +13.1% |
| Fixed assets | 21/28 | €3,742 | €2,128 | -€1,614 | -43.1% |
| Tangible fixed assets | 22/27 | €3,742 | €2,128 | -€1,614 | -43.1% |
| Plant, machinery and equipment | 23 | €834 | - | -€834 | |
| Furniture and vehicles | 24 | €2,908 | €2,128 | -€780 | -26.8% |
| Current assets | 29/58 | €130,168 | €149,367 | +€19,199 | +14.7% |
| Stocks and contracts in progress | 3 | €2,981 | €3,230 | +€249 | +8.4% |
| Stocks | 30/36 | €2,981 | €3,230 | +€249 | +8.4% |
| Amounts receivable within one year | 40/41 | €2,925 | €1,084 | -€1,840 | -62.9% |
| Trade receivables | 40 | €2,264 | €1,029 | -€1,236 | -54.6% |
| Other amounts receivable | 41 | €660 | €56 | -€604 | -91.6% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €74,262 | €143,671 | +€69,409 | +93.5% |
| Deferred charges and accrued income | 490/1 | €0 | €1,382 | +€1,382 | |
| Total equity and liabilities | 10/49 | €133,910 | €151,496 | +€17,586 | +13.1% |
| Equity | 10/15 | €128,905 | €126,366 | -€2,539 | -2.0% |
| Reserves | 13 | €128,905 | €126,366 | -€2,539 | -2.0% |
| Distributable reserves | 133 | €128,905 | €126,366 | -€2,539 | -2.0% |
| Amounts payable | 17/49 | €5,005 | €25,130 | +€20,125 | +402.1% |
| Amounts payable within one year | 42/48 | €5,005 | €15,770 | +€10,765 | +215.1% |
| Financial debts | 43 | €5 | €3 | -€2 | -44.7% |
| Credit institutions | 430/8 | €5 | - | -€5 | |
| Other loans | 439 | - | €3 | +€3 | |
| Trade debts | 44 | €187 | - | -€187 | |
| Suppliers | 440/4 | €187 | - | -€187 | |
| Taxes, remuneration and social security | 45 | €1,926 | €6,046 | +€4,121 | +214.0% |
| Taxes | 450/3 | €1,738 | €5,796 | +€4,059 | +233.6% |
| Remuneration and social security | 454/9 | €188 | €250 | +€62 | +32.9% |
| Other amounts payable | 47/48 | €2,886 | €9,720 | +€6,834 | +236.8% |
| Accrued charges and deferred income | 492/3 | - | €9,360 | +€9,360 | |
| Remuneration, social security and pensions | 62 | €2,959 | €2,950 | -€9 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,612 | €1,614 | +€1 | +0.1% |
| Other operating charges | 640/8 | €1,254 | €1,024 | -€230 | -18.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €21,789 | €18,177 | -€3,612 | -16.6% |
| Operating profit (loss) | 9901 | €15,964 | €12,590 | -€3,374 | -21.1% |
| Financial income | 75/76B | €1,343 | €2,602 | +€1,259 | +93.7% |
| Recurring financial income | 75 | €1,343 | €2,602 | +€1,259 | +93.7% |
| Financial charges | 65/66B | €125 | €131 | +€6 | +5.1% |
| Recurring financial charges | 65 | €125 | €131 | +€6 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €17,182 | €15,061 | -€2,121 | -12.3% |
| Income taxes | 67/77 | €6,001 | €5,060 | -€942 | -15.7% |
| Profit (loss) for the period | 9904 | €11,181 | €10,001 | -€1,180 | -10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,181 | €10,001 | -€1,180 | -10.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.