OCULUNE: 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.
OCULUNE
Largest movements
- Receivables within one year +€12,763
new in 2025: €12,763
of which Trade receivables: +€12,625
- Stocks and contracts -€7,774
down €7,774 (-45.6%), from €17,049 to €9,275
- Tangible fixed assets +€2,618
new in 2025: €2,618
- Formation expenses -€333
down €333 (-23.2%), from €1,436 to €1,103
- Reserves +€5,047
up €5,047 (+1,482%), from €340 to €5,387
- Tax, wage and social debts +€1,456
up €1,456 (+645%), from €226 to €1,682
- Trade debts +€729
up €729 (+763%), from €96 to €824
- Gross operating margin +€6,600
up €6,600 (+881%), from €749 to €7,349
- Taxes +€1,569
up €1,569 (+1,382%), from €113 to €1,682
- Depreciation +€200
up €200 (+87.5%), from €229 to €429
- Other operating charges +€120
new in 2025: €120
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 | €21,047 | €28,279 | +€7,232 | +34.4% |
| Formation expenses | 20 | €1,436 | €1,103 | -€333 | -23.2% |
| Fixed assets | 21/28 | - | €2,618 | +€2,618 | |
| Tangible fixed assets | 22/27 | - | €2,618 | +€2,618 | |
| Plant, machinery and equipment | 23 | - | €2,618 | +€2,618 | |
| Current assets | 29/58 | €19,612 | €24,558 | +€4,946 | +25.2% |
| Stocks and contracts in progress | 3 | €17,049 | €9,275 | -€7,774 | -45.6% |
| Stocks | 30/36 | €17,049 | €9,275 | -€7,774 | -45.6% |
| Amounts receivable within one year | 40/41 | - | €12,763 | +€12,763 | |
| Trade receivables | 40 | - | €12,625 | +€12,625 | |
| Other amounts receivable | 41 | - | €138 | +€138 | |
| Cash at bank and in hand | 54/58 | €2,563 | €2,478 | -€85 | -3.3% |
| Deferred charges and accrued income | 490/1 | - | €42 | +€42 | |
| Total equity and liabilities | 10/49 | €21,047 | €28,279 | +€7,232 | +34.4% |
| Equity | 10/15 | €1,340 | €6,387 | +€5,047 | +376% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €340 | €5,387 | +€5,047 | +1,482% |
| Distributable reserves | 133 | €340 | €5,387 | +€5,047 | +1,482% |
| Amounts payable | 17/49 | €19,707 | €21,892 | +€2,185 | +11.1% |
| Amounts payable within one year | 42/48 | €19,707 | €21,892 | +€2,185 | +11.1% |
| Trade debts | 44 | €96 | €824 | +€729 | +763% |
| Suppliers | 440/4 | €96 | €824 | +€729 | +763% |
| Taxes, remuneration and social security | 45 | €226 | €1,682 | +€1,456 | +645% |
| Taxes | 450/3 | €226 | €1,682 | +€1,456 | +645% |
| Other amounts payable | 47/48 | €19,386 | €19,386 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €229 | €429 | +€200 | +87.5% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €749 | €7,349 | +€6,600 | +881% |
| Operating profit (loss) | 9901 | €520 | €6,799 | +€6,279 | +1,208% |
| Financial income | 75/76B | €6 | €0 | -€5 | -92.6% |
| Recurring financial income | 75 | €6 | €0 | -€5 | -92.6% |
| Financial charges | 65/66B | €72 | €71 | -€1 | -1.2% |
| Recurring financial charges | 65 | €72 | €71 | -€1 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €454 | €6,729 | +€6,275 | +1,382% |
| Income taxes | 67/77 | €113 | €1,682 | +€1,569 | +1,382% |
| Profit (loss) for the period | 9904 | €340 | €5,047 | +€4,706 | +1,382% |
| Profit (loss) for the period to be appropriated | 9905 | €340 | €5,047 | +€4,706 | +1,382% |
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.