OCULES: 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.
OCULES
Largest movements
- Receivables within one year -€159,160
down €159,160 (-99.6%), from €159,810 to €650
of which Other amounts receivable: -€157,721
- Tangible fixed assets -€109,094
down €109,094 (-15.1%), from €720,578 to €611,484
of which Leasing and similar rights: -€66,489
- Deferred charges and accrued income -€12,745
down €12,745 (-59.3%), from €21,476 to €8,731
- Profit (loss) carried forward -€159,205
down €159,205 (-66.1%), from €240,789 to €81,585
- Debts after one year -€99,061
down €99,061 (-18.4%), from €537,086 to €438,025
- Tax, wage and social debts -€17,794
down €17,794 (-95.9%), from €18,563 to €769
of which Remuneration and social security: -€12,463
- Gross operating margin -€196,711
down €196,711 (-47.5%), from €413,742 to €217,032
- Staff costs -€8,520
down €8,520 (-9.7%), from €87,599 to €79,079
- Taxes -€5,331
down €5,331 (-87.4%), from €6,101 to €769
- Depreciation +€5,292
up €5,292 (+4.9%), from €107,795 to €113,087
- Financial income -€4,285
down €4,285 (-100.0%), from €4,285 to €0
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €904,454 | €629,191 | -€275,263 | -30.4% |
| Fixed assets | 21/28 | €720,578 | €611,484 | -€109,094 | -15.1% |
| Tangible fixed assets | 22/27 | €720,578 | €611,484 | -€109,094 | -15.1% |
| Plant, machinery and equipment | 23 | €8,547 | €5,926 | -€2,621 | -30.7% |
| Furniture and vehicles | 24 | €468 | €3,819 | +€3,351 | +716.1% |
| Leasing and similar rights | 25 | €362,241 | €295,752 | -€66,489 | -18.4% |
| Other tangible fixed assets | 26 | €349,322 | €305,986 | -€43,336 | -12.4% |
| Current assets | 29/58 | €183,876 | €17,707 | -€166,169 | -90.4% |
| Amounts receivable within one year | 40/41 | €159,810 | €650 | -€159,160 | -99.6% |
| Trade receivables | 40 | €2,089 | €650 | -€1,439 | -68.9% |
| Other amounts receivable | 41 | €157,721 | €0 | -€157,721 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,590 | €8,326 | +€5,736 | +221.5% |
| Deferred charges and accrued income | 490/1 | €21,476 | €8,731 | -€12,745 | -59.3% |
| Total equity and liabilities | 10/49 | €904,454 | €629,191 | -€275,263 | -30.4% |
| Equity | 10/15 | €245,789 | €86,585 | -€159,205 | -64.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €240,789 | €81,585 | -€159,205 | -66.1% |
| Amounts payable | 17/49 | €658,665 | €542,606 | -€116,059 | -17.6% |
| Amounts payable after more than one year | 17 | €537,086 | €438,025 | -€99,061 | -18.4% |
| Financial debts | 170/4 | €537,086 | €438,025 | -€99,061 | -18.4% |
| Amounts payable within one year | 42/48 | €121,578 | €104,581 | -€16,997 | -14.0% |
| Current portion of amounts payable after more than one year | 42 | €98,131 | €99,061 | +€930 | +0.9% |
| Trade debts | 44 | €1,752 | €1,618 | -€134 | -7.7% |
| Suppliers | 440/4 | €1,752 | €1,618 | -€134 | -7.7% |
| Taxes, remuneration and social security | 45 | €18,563 | €769 | -€17,794 | -95.9% |
| Taxes | 450/3 | €6,101 | €769 | -€5,331 | -87.4% |
| Remuneration and social security | 454/9 | €12,463 | €0 | -€12,463 | -100.0% |
| Other amounts payable | 47/48 | €3,131 | €3,132 | +€1 | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €87,599 | €79,079 | -€8,520 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €107,795 | €113,087 | +€5,292 | +4.9% |
| Other operating charges | 640/8 | €13,409 | €16,907 | +€3,498 | +26.1% |
| Gross operating margin | 9900 | €413,742 | €217,032 | -€196,711 | -47.5% |
| Operating profit (loss) | 9901 | €204,939 | €7,958 | -€196,981 | -96.1% |
| Financial income | 75/76B | €4,285 | €0 | -€4,285 | -100.0% |
| Recurring financial income | 75 | €4,285 | €0 | -€4,285 | -100.0% |
| Financial charges | 65/66B | €6,562 | €6,393 | -€168 | -2.6% |
| Recurring financial charges | 65 | €6,562 | €6,393 | -€168 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €202,663 | €1,565 | -€201,098 | -99.2% |
| Income taxes | 67/77 | €6,101 | €769 | -€5,331 | -87.4% |
| Profit (loss) for the period | 9904 | €196,562 | €795 | -€195,766 | -99.6% |
| Profit (loss) for the period to be appropriated | 9905 | €196,562 | €795 | -€195,766 | -99.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.