OCRe Management: 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.
OCRe Management
Largest movements
- Financial fixed assets +€200,000
new in 2025: €200,000
- Cash +€36,234
up €36,234 (+381.0%), from €9,511 to €45,745
mainly Other debts (+€194,489) and Net result for the year (+€39,482)
- Receivables within one year +€12,383
up €12,383 (+224.6%), from €5,515 to €17,898
of which Trade receivables: +€12,612
- Other debts +€194,489
up €194,489 (+7844.0%), from €2,479 to €196,968
- Reserves +€39,851
new in 2025: €39,851
- Tax, wage and social debts +€15,208
up €15,208 (+259.6%), from €5,858 to €21,065
of which Taxes: +€15,475
- Trade debts -€5,561
down €5,561 (-88.0%), from €6,320 to €758
- Contributions +€5,000
new in 2025: €5,000
- Gross operating margin +€54,584
up €54,584, from -€4,513 to €50,071
- Taxes +€10,424
up €10,424 (+11301.6%), from €92 to €10,516
- Financial income -€5,000
no longer reported in 2025 (was €5,000)
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 | €15,026 | €263,643 | +€248,618 | +1654.6% |
| Fixed assets | 21/28 | - | €200,000 | +€200,000 | |
| Financial fixed assets | 28 | - | €200,000 | +€200,000 | |
| Current assets | 29/58 | €15,026 | €63,643 | +€48,618 | +323.6% |
| Amounts receivable within one year | 40/41 | €5,515 | €17,898 | +€12,383 | +224.6% |
| Trade receivables | 40 | €5,286 | €17,898 | +€12,612 | +238.6% |
| Other amounts receivable | 41 | €229 | - | -€229 | |
| Cash at bank and in hand | 54/58 | €9,511 | €45,745 | +€36,234 | +381.0% |
| Total equity and liabilities | 10/49 | €15,026 | €263,643 | +€248,618 | +1654.6% |
| Equity | 10/15 | €369 | €44,851 | +€44,482 | +12057.2% |
| Contributions | 10/11 | - | €5,000 | +€5,000 | |
| Reserves | 13 | - | €39,851 | +€39,851 | |
| Distributable reserves | 133 | - | €39,851 | +€39,851 | |
| Profit (loss) carried forward | 14 | €369 | - | -€369 | |
| Amounts payable | 17/49 | €14,657 | €218,792 | +€204,135 | +1392.8% |
| Amounts payable within one year | 42/48 | €14,657 | €218,792 | +€204,135 | +1392.8% |
| Trade debts | 44 | €6,320 | €758 | -€5,561 | -88.0% |
| Suppliers | 440/4 | €6,320 | €758 | -€5,561 | -88.0% |
| Taxes, remuneration and social security | 45 | €5,858 | €21,065 | +€15,208 | +259.6% |
| Taxes | 450/3 | €3,073 | €18,548 | +€15,475 | +503.6% |
| Remuneration and social security | 454/9 | €2,785 | €2,517 | -€268 | -9.6% |
| Other amounts payable | 47/48 | €2,479 | €196,968 | +€194,489 | +7844.0% |
| Gross operating margin | 9900 | -€4,513 | €50,071 | +€54,584 | |
| Operating profit (loss) | 9901 | -€4,513 | €50,071 | +€54,584 | |
| Financial income | 75/76B | €5,000 | - | -€5,000 | |
| Recurring financial income | 75 | €5,000 | - | -€5,000 | |
| Financial charges | 65/66B | €26 | €73 | +€47 | +180.7% |
| Recurring financial charges | 65 | €26 | €73 | +€47 | +180.7% |
| Profit (loss) for the period before taxes | 9903 | €461 | €49,998 | +€49,537 | +10741.8% |
| Income taxes | 67/77 | €92 | €10,516 | +€10,424 | +11301.6% |
| Profit (loss) for the period | 9904 | €369 | €39,482 | +€39,114 | +10601.9% |
| Profit (loss) for the period to be appropriated | 9905 | €369 | €39,482 | +€39,114 | +10601.9% |
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 9 October 2026 via checked.be.