Ocula: 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.
Ocula
Largest movements
- Cash -€38,349
down €38,349 (-10.7%), from €357,304 to €318,955
mainly Contributions, distributions and other (-€178,446) and Tax, wage and social debts (-€32,528)
- Deferred charges and accrued income -€29,773
down €29,773 (-64.6%), from €46,062 to €16,289
- Receivables within one year +€19,093
up €19,093 (+17.5%), from €109,280 to €128,373
of which Other amounts receivable: +€19,320
- Tangible fixed assets -€12,535
down €12,535 (-43.2%), from €29,010 to €16,474
of which Furniture and vehicles: -€12,269
- Tax, wage and social debts -€32,528
down €32,528 (-97.5%), from €33,377 to €849
of which Taxes: -€32,543
- Other debts -€32,313
down €32,313 (-6.3%), from €515,279 to €482,966
- Gross operating margin -€30,199
down €30,199 (-10.2%), from €295,553 to €265,355
- Staff costs +€13,707
new in 2025: €13,707
- Taxes -€10,892
down €10,892 (-16.4%), from €66,572 to €55,680
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 | €551,656 | €490,091 | -€61,565 | -11.2% |
| Fixed assets | 21/28 | €39,010 | €26,474 | -€12,535 | -32.1% |
| Tangible fixed assets | 22/27 | €29,010 | €16,474 | -€12,535 | -43.2% |
| Plant, machinery and equipment | 23 | €853 | €586 | -€266 | -31.2% |
| Furniture and vehicles | 24 | €28,157 | €15,888 | -€12,269 | -43.6% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €512,646 | €463,617 | -€49,029 | -9.6% |
| Amounts receivable within one year | 40/41 | €109,280 | €128,373 | +€19,093 | +17.5% |
| Trade receivables | 40 | €227 | - | -€227 | |
| Other amounts receivable | 41 | €109,053 | €128,373 | +€19,320 | +17.7% |
| Cash at bank and in hand | 54/58 | €357,304 | €318,955 | -€38,349 | -10.7% |
| Deferred charges and accrued income | 490/1 | €46,062 | €16,289 | -€29,773 | -64.6% |
| Total equity and liabilities | 10/49 | €551,656 | €490,091 | -€61,565 | -11.2% |
| Equity | 10/15 | €3,000 | €3,000 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable | 17/49 | €548,656 | €487,091 | -€61,565 | -11.2% |
| Amounts payable within one year | 42/48 | €548,656 | €487,091 | -€61,565 | -11.2% |
| Trade debts | 44 | - | €3,276 | +€3,276 | |
| Suppliers | 440/4 | - | €3,276 | +€3,276 | |
| Taxes, remuneration and social security | 45 | €33,377 | €849 | -€32,528 | -97.5% |
| Taxes | 450/3 | €33,377 | €834 | -€32,543 | -97.5% |
| Remuneration and social security | 454/9 | - | €15 | +€15 | |
| Other amounts payable | 47/48 | €515,279 | €482,966 | -€32,313 | -6.3% |
| Remuneration, social security and pensions | 62 | - | €13,707 | +€13,707 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,624 | €12,535 | -€89 | -0.7% |
| Other operating charges | 640/8 | €1,785 | €1,811 | +€26 | +1.4% |
| Non-recurring operating charges | 66A | - | €3,000 | +€3,000 | |
| Gross operating margin | 9900 | €295,553 | €265,355 | -€30,199 | -10.2% |
| Operating profit (loss) | 9901 | €281,144 | €234,302 | -€46,842 | -16.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €74 | €176 | +€102 | +139.3% |
| Recurring financial charges | 65 | €74 | €176 | +€102 | +139.3% |
| Profit (loss) for the period before taxes | 9903 | €281,070 | €234,126 | -€46,945 | -16.7% |
| Income taxes | 67/77 | €66,572 | €55,680 | -€10,892 | -16.4% |
| Profit (loss) for the period | 9904 | €214,498 | €178,446 | -€36,052 | -16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €214,498 | €178,446 | -€36,052 | -16.8% |
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 8 October 2026 via checked.be.