OCSA SERVICES: 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.
OCSA SERVICES
Largest movements
- Stocks and contracts -€100,000
down €100,000 (-38.4%), from €260,600 to €160,600
- Receivables within one year +€98,714
up €98,714 (+243.2%), from €40,582 to €139,295
of which Trade receivables: +€100,589
- Tangible fixed assets -€34,344
down €34,344 (-5.0%), from €692,854 to €658,511
of which Land and buildings: -€33,907
- Other debts -€51,364
down €51,364 (-25.3%), from €202,718 to €151,354
- Debts after one year -€20,493
down €20,493 (-2.7%), from €766,015 to €745,522
of which Financial debts: -€20,493
- Profit (loss) carried forward +€19,827
up €19,827, from -€18,524 to €1,302
- Tax, wage and social debts +€12,447
up €12,447 (+283.3%), from €4,393 to €16,840
- Gross operating margin +€31,432
up €31,432 (+50.9%), from €61,708 to €93,140
- Taxes +€8,214
up €8,214 (+400.3%), from €2,052 to €10,266
- Depreciation +€2,674
up €2,674 (+6.6%), from €40,577 to €43,251
- Other operating charges +€1,829
up €1,829 (+31.2%), from €5,872 to €7,701
- Financial charges -€1,206
down €1,206 (-9.1%), from €13,320 to €12,115
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 | €1,011,298 | €969,755 | -€41,542 | -4.1% |
| Fixed assets | 21/28 | €692,854 | €658,511 | -€34,344 | -5.0% |
| Tangible fixed assets | 22/27 | €692,854 | €658,511 | -€34,344 | -5.0% |
| Land and buildings | 22 | €681,468 | €647,561 | -€33,907 | -5.0% |
| Furniture and vehicles | 24 | €11,002 | €10,704 | -€298 | -2.7% |
| Leasing and similar rights | 25 | €384 | €246 | -€138 | -36.0% |
| Current assets | 29/58 | €318,443 | €311,245 | -€7,198 | -2.3% |
| Stocks and contracts in progress | 3 | €260,600 | €160,600 | -€100,000 | -38.4% |
| Contracts in progress | 37 | €260,600 | €160,600 | -€100,000 | -38.4% |
| Amounts receivable within one year | 40/41 | €40,582 | €139,295 | +€98,714 | +243.2% |
| Trade receivables | 40 | €38,706 | €139,295 | +€100,589 | +259.9% |
| Other amounts receivable | 41 | €1,876 | €0 | -€1,876 | -100.0% |
| Cash at bank and in hand | 54/58 | €13,258 | €8,767 | -€4,492 | -33.9% |
| Deferred charges and accrued income | 490/1 | €4,003 | €2,583 | -€1,420 | -35.5% |
| Total equity and liabilities | 10/49 | €1,011,298 | €969,755 | -€41,542 | -4.1% |
| Equity | 10/15 | €76 | €19,902 | +€19,827 | +26198.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,524 | €1,302 | +€19,827 | |
| Amounts payable | 17/49 | €1,011,222 | €949,853 | -€61,369 | -6.1% |
| Amounts payable after more than one year | 17 | €766,015 | €745,522 | -€20,493 | -2.7% |
| Financial debts | 170/4 | €365,414 | €344,921 | -€20,493 | -5.6% |
| Other amounts payable | 178/9 | €400,601 | €400,601 | = | 0.0% |
| Amounts payable within one year | 42/48 | €245,207 | €204,331 | -€40,876 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €31,312 | €31,711 | +€399 | +1.3% |
| Financial debts | 43 | €883 | €0 | -€883 | -100.0% |
| Credit institutions | 430/8 | €883 | €0 | -€883 | -100.0% |
| Trade debts | 44 | €5,902 | €4,427 | -€1,475 | -25.0% |
| Suppliers | 440/4 | €5,902 | €4,427 | -€1,475 | -25.0% |
| Taxes, remuneration and social security | 45 | €4,393 | €16,840 | +€12,447 | +283.3% |
| Taxes | 450/3 | €4,393 | €16,840 | +€12,447 | +283.3% |
| Other amounts payable | 47/48 | €202,718 | €151,354 | -€51,364 | -25.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,577 | €43,251 | +€2,674 | +6.6% |
| Other operating charges | 640/8 | €5,872 | €7,701 | +€1,829 | +31.2% |
| Gross operating margin | 9900 | €61,708 | €93,140 | +€31,432 | +50.9% |
| Operating profit (loss) | 9901 | €15,260 | €42,188 | +€26,928 | +176.5% |
| Financial income | 75/76B | €3 | €20 | +€17 | +533.4% |
| Recurring financial income | 75 | €3 | €20 | +€17 | +533.4% |
| Financial charges | 65/66B | €13,320 | €12,115 | -€1,206 | -9.1% |
| Recurring financial charges | 65 | €13,320 | €12,115 | -€1,206 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €1,942 | €30,093 | +€28,151 | +1449.4% |
| Income taxes | 67/77 | €2,052 | €10,266 | +€8,214 | +400.3% |
| Profit (loss) for the period | 9904 | -€110 | €19,827 | +€19,937 | |
| Profit (loss) for the period to be appropriated | 9905 | -€110 | €19,827 | +€19,937 |
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 6 October 2026 via checked.be.