OCR BOUWONDERNEMING: 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.
OCR BOUWONDERNEMING
Largest movements
- Receivables within one year -€95,401
down €95,401 (-74.8%), from €127,464 to €32,063
of which Trade receivables: -€92,733
- Cash +€79,398
up €79,398 (+176.9%), from €44,887 to €124,285
mainly Receivables within one year (+€95,401) and Stocks and contracts (+€15,267)
- Stocks and contracts -€15,267
no longer reported in 2025 (was €15,267)
- Tax, wage and social debts -€24,935
down €24,935 (-74.5%), from €33,488 to €8,553
of which Taxes: -€25,343
- Trade debts -€21,540
down €21,540 (-13.9%), from €155,235 to €133,695
of which Bills of exchange payable: -€52,552
- Reserves +€14,921
up €14,921 (+127.6%), from €11,690 to €26,611
- Financial income +€24,861
up €24,861 (+124306650.0%), from €0 to €24,861
of which Non-recurring financial income: +€22,616
- Gross operating margin -€8,078
down €8,078 (-11.0%), from €73,220 to €65,142
- Staff costs +€5,221
up €5,221 (+8.6%), from €60,858 to €66,078
- Financial charges +€1,796
up €1,796 (+100.0%), from €1,796 to €3,592
- Other operating charges +€1,161
up €1,161 (+183.3%), from €634 to €1,795
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 | €203,428 | €171,399 | -€32,029 | -15.7% |
| Fixed assets | 21/28 | €15,811 | €15,051 | -€760 | -4.8% |
| Tangible fixed assets | 22/27 | €15,811 | €15,051 | -€760 | -4.8% |
| Plant, machinery and equipment | 23 | €14,824 | €14,638 | -€186 | -1.3% |
| Furniture and vehicles | 24 | €986 | €413 | -€573 | -58.1% |
| Current assets | 29/58 | €187,618 | €156,348 | -€31,270 | -16.7% |
| Stocks and contracts in progress | 3 | €15,267 | - | -€15,267 | |
| Contracts in progress | 37 | €15,267 | - | -€15,267 | |
| Amounts receivable within one year | 40/41 | €127,464 | €32,063 | -€95,401 | -74.8% |
| Trade receivables | 40 | €124,796 | €32,063 | -€92,733 | -74.3% |
| Other amounts receivable | 41 | €2,668 | - | -€2,668 | |
| Cash at bank and in hand | 54/58 | €44,887 | €124,285 | +€79,398 | +176.9% |
| Total equity and liabilities | 10/49 | €203,428 | €171,399 | -€32,029 | -15.7% |
| Equity | 10/15 | €11,690 | €26,611 | +€14,921 | +127.6% |
| Reserves | 13 | €11,690 | €26,611 | +€14,921 | +127.6% |
| Distributable reserves | 133 | €11,690 | €26,611 | +€14,921 | +127.6% |
| Amounts payable | 17/49 | €191,738 | €144,788 | -€46,951 | -24.5% |
| Amounts payable within one year | 42/48 | €191,738 | €144,788 | -€46,951 | -24.5% |
| Trade debts | 44 | €155,235 | €133,695 | -€21,540 | -13.9% |
| Suppliers | 440/4 | €87,739 | €118,751 | +€31,013 | +35.3% |
| Bills of exchange payable | 441 | €67,496 | €14,944 | -€52,552 | -77.9% |
| Taxes, remuneration and social security | 45 | €33,488 | €8,553 | -€24,935 | -74.5% |
| Taxes | 450/3 | €31,092 | €5,749 | -€25,343 | -81.5% |
| Remuneration and social security | 454/9 | €2,396 | €2,804 | +€408 | +17.0% |
| Other amounts payable | 47/48 | €3,015 | €2,539 | -€476 | -15.8% |
| Remuneration, social security and pensions | 62 | €60,858 | €66,078 | +€5,221 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,115 | €3,300 | -€816 | -19.8% |
| Other operating charges | 640/8 | €634 | €1,795 | +€1,161 | +183.3% |
| Gross operating margin | 9900 | €73,220 | €65,142 | -€8,078 | -11.0% |
| Operating profit (loss) | 9901 | €7,614 | -€6,031 | -€13,645 | |
| Financial income | 75/76B | €0 | €24,861 | +€24,861 | +124306650.0% |
| Recurring financial income | 75 | €0 | €2,245 | +€2,245 | +11226300.0% |
| Non-recurring financial income | 76B | - | €22,616 | +€22,616 | |
| Financial charges | 65/66B | €1,796 | €3,592 | +€1,796 | +100.0% |
| Recurring financial charges | 65 | €1,796 | €3,592 | +€1,796 | +100.0% |
| Profit (loss) for the period before taxes | 9903 | €5,818 | €15,238 | +€9,420 | +161.9% |
| Income taxes | 67/77 | - | €317 | +€317 | |
| Profit (loss) for the period | 9904 | €5,818 | €14,921 | +€9,104 | +156.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,818 | €14,921 | +€9,104 | +156.5% |
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 11 October 2026 via checked.be.