OCULUS: 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.
OCULUS
Largest movements
- Tangible fixed assets -€32,594
down €32,594 (-6.5%), from €504,990 to €472,395
of which Furniture and vehicles: -€29,773
- Cash -€6,328
down €6,328 (-17.9%), from €35,307 to €28,979
mainly Other debts (-€40,298) and Accrued charges and deferred income (-€8,565)
- Other debts -€40,298
down €40,298 (-9.8%), from €409,429 to €369,132
- Reserves +€10,538
up €10,538 (+8.6%), from €122,365 to €132,903
- Accrued charges and deferred income -€8,565
down €8,565 (-97.6%), from €8,772 to €208
- Financial charges -€8,603
down €8,603 (-98.8%), from €8,711 to €108
- Other operating charges +€8,256
up €8,256 (+559.5%), from €1,476 to €9,731
- Gross operating margin -€6,603
down €6,603 (-9.7%), from €67,973 to €61,371
- Depreciation +€928
up €928 (+2.6%), from €36,160 to €37,088
- Taxes -€885
down €885 (-18.5%), from €4,790 to €3,905
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €552,529 | €514,775 | -€37,754 | -6.8% |
| Fixed assets | 21/28 | €504,990 | €472,395 | -€32,594 | -6.5% |
| Tangible fixed assets | 22/27 | €504,990 | €472,395 | -€32,594 | -6.5% |
| Plant, machinery and equipment | 23 | €15,219 | €12,397 | -€2,822 | -18.5% |
| Furniture and vehicles | 24 | €489,771 | €459,998 | -€29,773 | -6.1% |
| Current assets | 29/58 | €47,539 | €42,380 | -€5,160 | -10.9% |
| Amounts receivable within one year | 40/41 | €5,263 | €4,636 | -€627 | -11.9% |
| Trade receivables | 40 | €71 | - | -€71 | |
| Other amounts receivable | 41 | €5,192 | €4,636 | -€556 | -10.7% |
| Cash at bank and in hand | 54/58 | €35,307 | €28,979 | -€6,328 | -17.9% |
| Deferred charges and accrued income | 490/1 | €6,970 | €8,765 | +€1,795 | +25.8% |
| Total equity and liabilities | 10/49 | €552,529 | €514,775 | -€37,754 | -6.8% |
| Equity | 10/15 | €127,365 | €137,903 | +€10,538 | +8.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €122,365 | €132,903 | +€10,538 | +8.6% |
| Distributable reserves | 133 | €122,365 | €132,903 | +€10,538 | +8.6% |
| Amounts payable | 17/49 | €425,163 | €376,872 | -€48,292 | -11.4% |
| Amounts payable within one year | 42/48 | €416,391 | €376,664 | -€39,727 | -9.5% |
| Financial debts | 43 | €97 | €1,086 | +€990 | +1021.6% |
| Credit institutions | 430/8 | €97 | €1,086 | +€990 | +1021.6% |
| Trade debts | 44 | €1,572 | €2,578 | +€1,006 | +64.0% |
| Suppliers | 440/4 | €1,572 | €2,578 | +€1,006 | +64.0% |
| Taxes, remuneration and social security | 45 | €5,293 | €3,867 | -€1,425 | -26.9% |
| Taxes | 450/3 | €5,293 | €3,867 | -€1,425 | -26.9% |
| Other amounts payable | 47/48 | €409,429 | €369,132 | -€40,298 | -9.8% |
| Accrued charges and deferred income | 492/3 | €8,772 | €208 | -€8,565 | -97.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,160 | €37,088 | +€928 | +2.6% |
| Other operating charges | 640/8 | €1,476 | €9,731 | +€8,256 | +559.5% |
| Gross operating margin | 9900 | €67,973 | €61,371 | -€6,603 | -9.7% |
| Operating profit (loss) | 9901 | €30,337 | €14,551 | -€15,786 | -52.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €8,711 | €108 | -€8,603 | -98.8% |
| Recurring financial charges | 65 | €8,711 | €108 | -€8,603 | -98.8% |
| Profit (loss) for the period before taxes | 9903 | €21,626 | €14,443 | -€7,183 | -33.2% |
| Income taxes | 67/77 | €4,790 | €3,905 | -€885 | -18.5% |
| Profit (loss) for the period | 9904 | €16,836 | €10,538 | -€6,298 | -37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,836 | €10,538 | -€6,298 | -37.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.