OCS: 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.
OCS
Largest movements
- Tangible fixed assets +€159,166
up €159,166 (+454.2%), from €35,047 to €194,213
of which Furniture and vehicles: +€152,450
- Cash -€75,513
down €75,513 (-77.3%), from €97,654 to €22,141
mainly Investment in fixed assets (net) (-€178,862) and Deferred charges and accrued income (-€2,148)
- Receivables within one year -€6,020
down €6,020 (-11.0%), from €54,528 to €48,509
of which Other amounts receivable: -€10,274
- Reserves +€61,270
up €61,270 (+62.6%), from €97,953 to €159,223
- Other debts +€14,829
up €14,829 (+965.0%), from €1,537 to €16,366
- Tax, wage and social debts +€4,941
up €4,941 (+24.5%), from €20,163 to €25,104
of which Taxes: +€4,928
- Gross operating margin +€10,835
up €10,835 (+11.1%), from €97,685 to €108,520
- Other operating charges -€5,601
down €5,601 (-51.5%), from €10,884 to €5,283
- Taxes +€3,067
up €3,067 (+16.0%), from €19,146 to €22,214
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 | €187,274 | €267,055 | +€79,782 | +42.6% |
| Fixed assets | 21/28 | €35,092 | €194,258 | +€159,166 | +453.6% |
| Tangible fixed assets | 22/27 | €35,047 | €194,213 | +€159,166 | +454.2% |
| Plant, machinery and equipment | 23 | €12,517 | €13,890 | +€1,373 | +11.0% |
| Furniture and vehicles | 24 | €16,624 | €169,074 | +€152,450 | +917.1% |
| Other tangible fixed assets | 26 | €5,906 | €11,249 | +€5,343 | +90.5% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €152,182 | €72,797 | -€79,385 | -52.2% |
| Amounts receivable within one year | 40/41 | €54,528 | €48,509 | -€6,020 | -11.0% |
| Trade receivables | 40 | €44,254 | €48,509 | +€4,255 | +9.6% |
| Other amounts receivable | 41 | €10,274 | - | -€10,274 | |
| Cash at bank and in hand | 54/58 | €97,654 | €22,141 | -€75,513 | -77.3% |
| Deferred charges and accrued income | 490/1 | - | €2,148 | +€2,148 | |
| Total equity and liabilities | 10/49 | €187,274 | €267,055 | +€79,782 | +42.6% |
| Equity | 10/15 | €160,553 | €221,823 | +€61,270 | +38.2% |
| Contributions | 10/11 | €62,600 | €62,600 | = | 0.0% |
| Reserves | 13 | €97,953 | €159,223 | +€61,270 | +62.6% |
| Distributable reserves | 133 | €97,953 | €159,223 | +€61,270 | +62.6% |
| Amounts payable | 17/49 | €26,721 | €45,233 | +€18,512 | +69.3% |
| Amounts payable within one year | 42/48 | €26,721 | €45,233 | +€18,512 | +69.3% |
| Trade debts | 44 | €5,021 | €3,763 | -€1,259 | -25.1% |
| Suppliers | 440/4 | €5,021 | €3,763 | -€1,259 | -25.1% |
| Taxes, remuneration and social security | 45 | €20,163 | €25,104 | +€4,941 | +24.5% |
| Taxes | 450/3 | €15,444 | €20,372 | +€4,928 | +31.9% |
| Remuneration and social security | 454/9 | €4,719 | €4,733 | +€13 | +0.3% |
| Other amounts payable | 47/48 | €1,537 | €16,366 | +€14,829 | +965.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,434 | €19,695 | -€739 | -3.6% |
| Other operating charges | 640/8 | €10,884 | €5,283 | -€5,601 | -51.5% |
| Gross operating margin | 9900 | €97,685 | €108,520 | +€10,835 | +11.1% |
| Operating profit (loss) | 9901 | €66,367 | €83,542 | +€17,175 | +25.9% |
| Financial income | 75/76B | - | €274 | +€274 | |
| Recurring financial income | 75 | - | €274 | +€274 | |
| Financial charges | 65/66B | €458 | €332 | -€125 | -27.4% |
| Recurring financial charges | 65 | €458 | €332 | -€125 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €65,910 | €83,484 | +€17,574 | +26.7% |
| Income taxes | 67/77 | €19,146 | €22,214 | +€3,067 | +16.0% |
| Profit (loss) for the period | 9904 | €46,763 | €61,270 | +€14,507 | +31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €46,763 | €61,270 | +€14,507 | +31.0% |
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 3 October 2026 via checked.be.