OCS Consulting: 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.
OCS Consulting
Largest movements
- Deferred charges and accrued income +€2.0m
up €2.0m (+220%), from €900,521 to €2.9m
- Receivables within one year +€1.1m
up €1.1m (+161%), from €699,069 to €1.8m
of which Trade receivables: +€1.3m
- Cash +€562,731
up €562,731 (+127%), from €442,776 to €1.0m
mainly Accrued charges and deferred income (+€2.1m) and Trade debts (+€1.2m)
- Financial fixed assets +€114,000
new in 2026: €114,000
- Accrued charges and deferred income +€2.1m
up €2.1m (+192%), from €1.1m to €3.2m
- Trade debts +€1.2m
up €1.2m (+263%), from €442,961 to €1.6m
- Advances received +€613,498
new in 2026: €613,498
- Profit (loss) carried forward -€413,254
down €413,254 (-47.1%), from €878,292 to €465,038
- Other debts +€206,686
new in 2026: €206,686
- Staff costs +€10,055
up €10,055 (+24.7%), from €40,778 to €50,833
- Taxes -€5,200
down €5,200 (-4.4%), from €117,944 to €112,744
From the 2025 result to the 2026 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.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,571,206 | €6,355,651 | +€3.8m | +147% |
| Fixed assets | 21/28 | €28,840 | €142,509 | +€113,669 | +394% |
| Tangible fixed assets | 22/27 | €28,840 | €28,509 | -€331 | -1.1% |
| Plant, machinery and equipment | 23 | €524 | €193 | -€331 | -63.2% |
| Furniture and vehicles | 24 | €28,317 | €28,317 | = | 0.0% |
| Financial fixed assets | 28 | - | €114,000 | +€114,000 | |
| Current assets | 29/58 | €2,542,365 | €6,213,142 | +€3.7m | +144% |
| Amounts receivable within one year | 40/41 | €699,069 | €1,826,769 | +€1.1m | +161% |
| Trade receivables | 40 | €574,069 | €1,825,606 | +€1.3m | +218% |
| Other amounts receivable | 41 | €125,000 | €1,164 | -€123,836 | -99.1% |
| Current investments | 50/53 | €500,000 | €496,192 | -€3,808 | -0.8% |
| Cash at bank and in hand | 54/58 | €442,776 | €1,005,507 | +€562,731 | +127% |
| Deferred charges and accrued income | 490/1 | €900,521 | €2,884,674 | +€2.0m | +220% |
| Total equity and liabilities | 10/49 | €2,571,206 | €6,355,651 | +€3.8m | +147% |
| Equity | 10/15 | €918,292 | €505,038 | -€413,254 | -45.0% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €878,292 | €465,038 | -€413,254 | -47.1% |
| Provisions and deferred taxes | 16 | €40,000 | €40,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €40,000 | €40,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable | 17/49 | €1,612,914 | €5,810,613 | +€4.2m | +260% |
| Amounts payable within one year | 42/48 | €506,011 | €2,579,387 | +€2.1m | +410% |
| Trade debts | 44 | €442,961 | €1,608,792 | +€1.2m | +263% |
| Suppliers | 440/4 | €442,961 | €1,608,792 | +€1.2m | +263% |
| Advances received on contracts in progress | 46 | - | €613,498 | +€613,498 | |
| Taxes, remuneration and social security | 45 | €63,050 | €150,412 | +€87,362 | +139% |
| Taxes | 450/3 | €57,503 | €143,799 | +€86,296 | +150% |
| Remuneration and social security | 454/9 | €5,547 | €6,612 | +€1,066 | +19.2% |
| Other amounts payable | 47/48 | - | €206,686 | +€206,686 | |
| Accrued charges and deferred income | 492/3 | €1,106,903 | €3,231,226 | +€2.1m | +192% |
| Remuneration, social security and pensions | 62 | €40,778 | €50,833 | +€10,055 | +24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €331 | €331 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,261 | €726 | -€536 | -42.5% |
| Gross operating margin | 9900 | €500,111 | €499,217 | -€894 | -0.2% |
| Operating profit (loss) | 9901 | €457,740 | €447,327 | -€10,414 | -2.3% |
| Financial income | 75/76B | €7,108 | €2,164 | -€4,945 | -69.6% |
| Recurring financial income | 75 | €7,108 | €2,164 | -€4,945 | -69.6% |
| Financial charges | 65/66B | €84 | -€0 | -€84 | |
| Recurring financial charges | 65 | €84 | -€0 | -€84 | |
| Profit (loss) for the period before taxes | 9903 | €464,765 | €449,491 | -€15,274 | -3.3% |
| Income taxes | 67/77 | €117,944 | €112,744 | -€5,200 | -4.4% |
| Profit (loss) for the period | 9904 | €346,821 | €336,746 | -€10,075 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €346,821 | €336,746 | -€10,075 | -2.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.