OCULI: 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.
OCULI
Largest movements
- Tangible fixed assets +€961,757
up €961,757 (+238%), from €403,436 to €1.4m
of which Land and buildings: +€1.0m
- Intangible fixed assets -€50,800
down €50,800 (-23.0%), from €221,070 to €170,269
- Cash -€28,760
down €28,760 (-14.3%), from €201,067 to €172,307
mainly Investment in fixed assets (net) (-€1.2m) and Contributions, distributions and other (-€750,000)
- Debts after one year +€796,033
up €796,033 (+1,553%), from €51,250 to €847,283
- Current portion of long-term debt +€188,967
up €188,967 (+1,260%), from €15,000 to €203,967
- Tax, wage and social debts -€103,306
down €103,306 (-81.2%), from €127,170 to €23,864
of which Taxes: -€105,479
- Other debts +€45,286
up €45,286 (+7.6%), from €597,071 to €642,357
- Profit (loss) carried forward -€27,589
down €27,589 (-24.9%), from €110,896 to €83,308
- Gross operating margin +€170,590
up €170,590 (+13.5%), from €1.3m to €1.4m
- Depreciation +€145,304
up €145,304 (+117%), from €123,734 to €269,037
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 | €941,789 | €1,835,225 | +€893,435 | +94.9% |
| Fixed assets | 21/28 | €624,505 | €1,535,462 | +€910,957 | +146% |
| Intangible fixed assets | 21 | €221,070 | €170,269 | -€50,800 | -23.0% |
| Tangible fixed assets | 22/27 | €403,436 | €1,365,193 | +€961,757 | +238% |
| Land and buildings | 22 | - | €1,046,719 | +€1.0m | |
| Plant, machinery and equipment | 23 | €145,839 | €110,190 | -€35,650 | -24.4% |
| Furniture and vehicles | 24 | €46,518 | €34,784 | -€11,735 | -25.2% |
| Other tangible fixed assets | 26 | €211,078 | €173,501 | -€37,577 | -17.8% |
| Current assets | 29/58 | €317,284 | €299,762 | -€17,522 | -5.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €47,979 | €44,481 | -€3,497 | -7.3% |
| Other amounts receivable | 41 | €47,979 | €44,481 | -€3,497 | -7.3% |
| Cash at bank and in hand | 54/58 | €201,067 | €172,307 | -€28,760 | -14.3% |
| Deferred charges and accrued income | 490/1 | €68,238 | €82,974 | +€14,735 | +21.6% |
| Total equity and liabilities | 10/49 | €941,789 | €1,835,225 | +€893,435 | +94.9% |
| Equity | 10/15 | €131,356 | €103,768 | -€27,589 | -21.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €110,896 | €83,308 | -€27,589 | -24.9% |
| Amounts payable | 17/49 | €810,433 | €1,731,457 | +€921,024 | +114% |
| Amounts payable after more than one year | 17 | €51,250 | €847,283 | +€796,033 | +1,553% |
| Financial debts | 170/4 | €51,250 | €847,283 | +€796,033 | +1,553% |
| Amounts payable within one year | 42/48 | €755,234 | €878,058 | +€122,824 | +16.3% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | €203,967 | +€188,967 | +1,260% |
| Trade debts | 44 | €15,993 | €7,870 | -€8,123 | -50.8% |
| Suppliers | 440/4 | €15,993 | €7,870 | -€8,123 | -50.8% |
| Taxes, remuneration and social security | 45 | €127,170 | €23,864 | -€103,306 | -81.2% |
| Taxes | 450/3 | €105,479 | €0 | -€105,479 | -100% |
| Remuneration and social security | 454/9 | €21,692 | €23,864 | +€2,172 | +10.0% |
| Other amounts payable | 47/48 | €597,071 | €642,357 | +€45,286 | +7.6% |
| Accrued charges and deferred income | 492/3 | €3,949 | €6,117 | +€2,167 | +54.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €190,950 | €194,786 | +€3,836 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123,734 | €269,037 | +€145,304 | +117% |
| Other operating charges | 640/8 | €21,201 | €9,589 | -€11,612 | -54.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,260,484 | €1,431,074 | +€170,590 | +13.5% |
| Operating profit (loss) | 9901 | €924,600 | €957,661 | +€33,062 | +3.6% |
| Financial charges | 65/66B | €984 | €2,024 | +€1,040 | +106% |
| Recurring financial charges | 65 | €984 | €2,024 | +€1,040 | +106% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €923,615 | €955,637 | +€32,021 | +3.5% |
| Income taxes | 67/77 | €227,500 | €233,225 | +€5,725 | +2.5% |
| Profit (loss) for the period | 9904 | €696,115 | €722,411 | +€26,296 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €696,115 | €722,411 | +€26,296 | +3.8% |
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 15 October 2026 via checked.be.