OCSOUNA: 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.
OCSOUNA
Largest movements
- Receivables within one year -€996
down €996 (-2.1%), from €47,605 to €46,608
of which Trade receivables: -€2,105
- Cash +€704
up €704 (+113%), from €625 to €1,329
mainly Receivables within one year (+€996) and Trade debts (+€494)
- Tax, wage and social debts -€1,123
down €1,123 (-68.6%), from €1,636 to €514
- Trade debts +€494
up €494 (+38.5%), from €1,285 to €1,779
- Gross operating margin -€9,057
down €9,057 (-78.8%), from €11,486 to €2,429
- Financial income -€4,613
no longer reported in 2025 (was €4,613)
- Staff costs -€917
down €917 (-31.8%), from €2,885 to €1,968
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.
Derived cash bridge
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 | €48,290 | €47,998 | -€292 | -0.6% |
| Fixed assets | 21/28 | €60 | €60 | = | 0.0% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €48,230 | €47,938 | -€292 | -0.6% |
| Amounts receivable within one year | 40/41 | €47,605 | €46,608 | -€996 | -2.1% |
| Trade receivables | 40 | €47,605 | €45,500 | -€2,105 | -4.4% |
| Other amounts receivable | 41 | - | €1,109 | +€1,109 | |
| Cash at bank and in hand | 54/58 | €625 | €1,329 | +€704 | +113% |
| Total equity and liabilities | 10/49 | €48,290 | €47,998 | -€292 | -0.6% |
| Equity | 10/15 | €45,369 | €45,705 | +€336 | +0.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,918 | €25,254 | +€336 | +1.3% |
| Amounts payable | 17/49 | €2,921 | €2,293 | -€628 | -21.5% |
| Amounts payable within one year | 42/48 | €2,921 | €2,293 | -€628 | -21.5% |
| Trade debts | 44 | €1,285 | €1,779 | +€494 | +38.5% |
| Suppliers | 440/4 | €1,285 | €1,779 | +€494 | +38.5% |
| Taxes, remuneration and social security | 45 | €1,636 | €514 | -€1,123 | -68.6% |
| Remuneration and social security | 454/9 | €1,636 | €514 | -€1,123 | -68.6% |
| Remuneration, social security and pensions | 62 | €2,885 | €1,968 | -€917 | -31.8% |
| Other operating charges | 640/8 | €64 | €66 | +€2 | +3.0% |
| Gross operating margin | 9900 | €11,486 | €2,429 | -€9,057 | -78.8% |
| Operating profit (loss) | 9901 | €8,537 | €396 | -€8,142 | -95.4% |
| Financial income | 75/76B | €4,613 | - | -€4,613 | |
| Recurring financial income | 75 | €4,613 | - | -€4,613 | |
| Financial charges | 65/66B | €45 | €60 | +€15 | +32.3% |
| Recurring financial charges | 65 | €45 | €60 | +€15 | +32.3% |
| Profit (loss) for the period before taxes | 9903 | €13,106 | €336 | -€12,770 | -97.4% |
| Profit (loss) for the period | 9904 | €13,106 | €336 | -€12,770 | -97.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,106 | €336 | -€12,770 | -97.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.