OCULAS: 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.
OCULAS
Largest movements
- Tangible fixed assets -€38,659
down €38,659 (-8.4%), from €462,061 to €423,402
of which Furniture and vehicles: -€25,598
- Cash -€14,168
down €14,168 (-51.3%), from €27,623 to €13,455
mainly Other debts (-€35,495) and Debts after one year (-€17,777)
- Other debts -€35,495
down €35,495 (-36.5%), from €97,138 to €61,643
- Debts after one year -€17,777
down €17,777 (-66.5%), from €26,725 to €8,948
- Gross operating margin +€16,161
up €16,161 (+63.9%), from €25,294 to €41,455
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 | €494,787 | €439,586 | -€55,201 | -11.2% |
| Fixed assets | 21/28 | €462,061 | €423,402 | -€38,659 | -8.4% |
| Tangible fixed assets | 22/27 | €462,061 | €423,402 | -€38,659 | -8.4% |
| Land and buildings | 22 | €425,970 | €412,909 | -€13,061 | -3.1% |
| Furniture and vehicles | 24 | €36,091 | €10,493 | -€25,598 | -70.9% |
| Current assets | 29/58 | €32,726 | €16,184 | -€16,542 | -50.5% |
| Amounts receivable within one year | 40/41 | €5,103 | €1,714 | -€3,389 | -66.4% |
| Trade receivables | 40 | €488 | €0 | -€488 | -100.0% |
| Other amounts receivable | 41 | €4,615 | €1,714 | -€2,901 | -62.9% |
| Cash at bank and in hand | 54/58 | €27,623 | €13,455 | -€14,168 | -51.3% |
| Deferred charges and accrued income | 490/1 | €0 | €1,016 | +€1,016 | |
| Total equity and liabilities | 10/49 | €494,787 | €439,586 | -€55,201 | -11.2% |
| Equity | 10/15 | €349,022 | €348,901 | -€121 | 0.0% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €299,443 | €299,323 | -€121 | 0.0% |
| Distributable reserves | 133 | €299,443 | €299,323 | -€121 | 0.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €145,765 | €90,684 | -€55,081 | -37.8% |
| Amounts payable after more than one year | 17 | €26,725 | €8,948 | -€17,777 | -66.5% |
| Financial debts | 170/4 | €26,725 | €8,948 | -€17,777 | -66.5% |
| Amounts payable within one year | 42/48 | €119,040 | €81,737 | -€37,303 | -31.3% |
| Current portion of amounts payable after more than one year | 42 | €17,621 | €17,777 | +€156 | +0.9% |
| Financial debts | 43 | €105 | €28 | -€77 | -73.4% |
| Credit institutions | 430/8 | €105 | €28 | -€77 | -73.4% |
| Trade debts | 44 | €4,176 | €2,289 | -€1,887 | -45.2% |
| Suppliers | 440/4 | €4,176 | €2,289 | -€1,887 | -45.2% |
| Other amounts payable | 47/48 | €97,138 | €61,643 | -€35,495 | -36.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,977 | €38,659 | -€318 | -0.8% |
| Other operating charges | 640/8 | €1,912 | €2,089 | +€177 | +9.2% |
| Gross operating margin | 9900 | €25,294 | €41,455 | +€16,161 | +63.9% |
| Operating profit (loss) | 9901 | -€15,595 | €707 | +€16,302 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €630 | €541 | -€89 | -14.2% |
| Recurring financial charges | 65 | €630 | €541 | -€89 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | -€16,225 | €165 | +€16,391 | |
| Income taxes | 67/77 | €385 | €286 | -€99 | -25.7% |
| Profit (loss) for the period | 9904 | -€16,610 | -€121 | +€16,490 | +99.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,610 | -€121 | +€16,490 | +99.3% |
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 28 September 2026 via checked.be.