OCP-KFZ: 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-KFZ
Largest movements
- Receivables within one year +€39,990
up €39,990, from €0 to €39,990
of which Other amounts receivable: +€39,990
- Intangible fixed assets -€3,000
down €3,000 (-25.0%), from €12,000 to €9,000
- Tangible fixed assets -€2,000
down €2,000 (-50.0%), from €4,000 to €2,000
- Deferred charges and accrued income +€1,468
up €1,468 (+631.7%), from €232 to €1,700
- Financial fixed assets +€1,022
new in 2025: €1,022
- Tax, wage and social debts +€26,124
up €26,124 (+3980.7%), from €656 to €26,780
of which Taxes: +€26,124
- Other debts +€12,064
up €12,064 (+135.0%), from €8,936 to €21,000
- Trade debts -€3,820
down €3,820 (-46.7%), from €8,173 to €4,353
- Profit (loss) carried forward +€2,339
up €2,339 (+137.7%), from €1,698 to €4,037
- Turnover +€51,350
up €51,350 (+48.0%), from €107,036 to €158,386
- Gross operating margin +€38,659
up €38,659 (+304.1%), from €12,711 to €51,370
- Purchases and services +€12,685
up €12,685 (+13.1%), from €96,790 to €109,475
- Taxes +€8,868
up €8,868 (+1351.2%), from €656 to €9,524
- Staff costs +€1,909
new in 2025: €1,909
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 | €22,963 | €59,669 | +€36,706 | +159.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €16,000 | €12,023 | -€3,977 | -24.9% |
| Intangible fixed assets | 21 | €12,000 | €9,000 | -€3,000 | -25.0% |
| Tangible fixed assets | 22/27 | €4,000 | €2,000 | -€2,000 | -50.0% |
| Plant, machinery and equipment | 23 | €4,000 | €2,000 | -€2,000 | -50.0% |
| Financial fixed assets | 28 | - | €1,022 | +€1,022 | |
| Current assets | 29/58 | €6,963 | €47,647 | +€40,684 | +584.3% |
| Amounts receivable within one year | 40/41 | €0 | €39,990 | +€39,990 | |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | - | €39,990 | +€39,990 | |
| Cash at bank and in hand | 54/58 | €6,731 | €5,957 | -€774 | -11.5% |
| Deferred charges and accrued income | 490/1 | €232 | €1,700 | +€1,468 | +631.7% |
| Total equity and liabilities | 10/49 | €22,963 | €59,669 | +€36,706 | +159.8% |
| Equity | 10/15 | €5,198 | €7,537 | +€2,339 | +45.0% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,698 | €4,037 | +€2,339 | +137.7% |
| Amounts payable | 17/49 | €17,765 | €52,133 | +€34,368 | +193.5% |
| Amounts payable within one year | 42/48 | €17,765 | €52,133 | +€34,368 | +193.5% |
| Trade debts | 44 | €8,173 | €4,353 | -€3,820 | -46.7% |
| Suppliers | 440/4 | €8,173 | €4,353 | -€3,820 | -46.7% |
| Taxes, remuneration and social security | 45 | €656 | €26,780 | +€26,124 | +3980.7% |
| Taxes | 450/3 | €656 | €26,780 | +€26,124 | +3980.7% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €8,936 | €21,000 | +€12,064 | +135.0% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Turnover | 70 | €107,036 | €158,386 | +€51,350 | +48.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €96,790 | €109,475 | +€12,685 | +13.1% |
| Remuneration, social security and pensions | 62 | - | €1,909 | +€1,909 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,334 | €6,550 | -€785 | -10.7% |
| Other operating charges | 640/8 | €2,960 | €3,266 | +€306 | +10.3% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €12,711 | €51,370 | +€38,659 | +304.1% |
| Operating profit (loss) | 9901 | €2,417 | €39,645 | +€37,229 | +1540.5% |
| Financial income | 75/76B | €0 | €1,096 | +€1,096 | |
| Recurring financial income | 75 | €0 | €1,096 | +€1,096 | |
| Financial charges | 65/66B | €62 | €279 | +€216 | +346.1% |
| Recurring financial charges | 65 | €62 | €279 | +€216 | +346.1% |
| Profit (loss) for the period before taxes | 9903 | €2,354 | €40,463 | +€38,108 | +1618.7% |
| Income taxes | 67/77 | €656 | €9,524 | +€8,868 | +1351.2% |
| Profit (loss) for the period | 9904 | €1,698 | €30,939 | +€29,241 | +1722.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,698 | €30,939 | +€29,241 | +1722.1% |
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.