OCR-M: 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-M
Largest movements
- Cash +€37,119
up €37,119 (+189.2%), from €19,616 to €56,735
mainly Net result for the year (+€140,723) and Other debts (+€101,269)
- Tangible fixed assets -€12,058
down €12,058 (-41.3%), from €29,166 to €17,108
of which Furniture and vehicles: -€11,312
- Other debts +€101,269
up €101,269 (+167.2%), from €60,554 to €161,823
- Debts after one year -€61,034
down €61,034 (-13.1%), from €465,885 to €404,851
- Financial income +€20,000
up €20,000 (+25.0%), from €80,000 to €100,000
- Taxes -€8,332
down €8,332 (-32.6%), from €25,585 to €17,253
- Gross operating margin -€8,095
down €8,095 (-9.7%), from €83,595 to €75,500
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 | €924,849 | €955,419 | +€30,570 | +3.3% |
| Fixed assets | 21/28 | €799,166 | €787,108 | -€12,058 | -1.5% |
| Tangible fixed assets | 22/27 | €29,166 | €17,108 | -€12,058 | -41.3% |
| Plant, machinery and equipment | 23 | €6,233 | €5,488 | -€746 | -12.0% |
| Furniture and vehicles | 24 | €22,932 | €11,620 | -€11,312 | -49.3% |
| Financial fixed assets | 28 | €770,000 | €770,000 | = | 0.0% |
| Current assets | 29/58 | €125,684 | €168,311 | +€42,628 | +33.9% |
| Amounts receivable within one year | 40/41 | €104,641 | €110,910 | +€6,268 | +6.0% |
| Trade receivables | 40 | €18,150 | €2,156 | -€15,995 | -88.1% |
| Other amounts receivable | 41 | €86,491 | €108,754 | +€22,263 | +25.7% |
| Cash at bank and in hand | 54/58 | €19,616 | €56,735 | +€37,119 | +189.2% |
| Deferred charges and accrued income | 490/1 | €1,426 | €667 | -€759 | -53.2% |
| Total equity and liabilities | 10/49 | €924,849 | €955,419 | +€30,570 | +3.3% |
| Equity | 10/15 | €317,078 | €317,078 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €312,078 | €312,078 | = | 0.0% |
| Distributable reserves | 133 | €312,078 | €312,078 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €607,772 | €638,342 | +€30,570 | +5.0% |
| Amounts payable after more than one year | 17 | €465,885 | €404,851 | -€61,034 | -13.1% |
| Financial debts | 170/4 | €465,885 | €404,851 | -€61,034 | -13.1% |
| Amounts payable within one year | 42/48 | €141,567 | €233,150 | +€91,583 | +64.7% |
| Current portion of amounts payable after more than one year | 42 | €63,204 | €61,034 | -€2,171 | -3.4% |
| Trade debts | 44 | €830 | €699 | -€131 | -15.8% |
| Suppliers | 440/4 | €830 | €699 | -€131 | -15.8% |
| Taxes, remuneration and social security | 45 | €16,978 | €9,594 | -€7,383 | -43.5% |
| Taxes | 450/3 | €16,978 | €9,594 | -€7,383 | -43.5% |
| Other amounts payable | 47/48 | €60,554 | €161,823 | +€101,269 | +167.2% |
| Accrued charges and deferred income | 492/3 | €320 | €340 | +€20 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,119 | €12,058 | -€61 | -0.5% |
| Other operating charges | 640/8 | €1,773 | €2,305 | +€531 | +30.0% |
| Gross operating margin | 9900 | €83,595 | €75,500 | -€8,095 | -9.7% |
| Operating profit (loss) | 9901 | €69,703 | €61,138 | -€8,566 | -12.3% |
| Financial income | 75/76B | €80,000 | €100,000 | +€20,000 | +25.0% |
| Recurring financial income | 75 | €80,000 | €100,000 | +€20,000 | +25.0% |
| Financial charges | 65/66B | €3,596 | €3,162 | -€434 | -12.1% |
| Recurring financial charges | 65 | €3,596 | €3,162 | -€434 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €146,107 | €157,976 | +€11,869 | +8.1% |
| Income taxes | 67/77 | €25,585 | €17,253 | -€8,332 | -32.6% |
| Profit (loss) for the period | 9904 | €120,522 | €140,723 | +€20,201 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €120,522 | €140,723 | +€20,201 | +16.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.