OCUPRO: 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.
OCUPRO
Largest movements
- Cash +€23,580
up €23,580 (+121%), from €19,481 to €43,061
mainly Net result for the year (+€34,200) and Tax, wage and social debts (+€2,732)
- Receivables within one year +€1,206
up €1,206 (+3.0%), from €39,784 to €40,989
- Reserves +€22,435
up €22,435 (+57.5%), from €38,988 to €61,424
- Tax, wage and social debts +€2,732
up €2,732 (+26.1%), from €10,481 to €13,213
- Gross operating margin +€16,271
up €16,271 (+59.7%), from €27,268 to €43,539
- Taxes +€3,477
up €3,477 (+64.4%), from €5,400 to €8,878
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 | €59,265 | €84,220 | +€24,956 | +42.1% |
| Current assets | 29/58 | €59,265 | €84,220 | +€24,956 | +42.1% |
| Amounts receivable within one year | 40/41 | €39,784 | €40,989 | +€1,206 | +3.0% |
| Trade receivables | 40 | €39,784 | €40,989 | +€1,206 | +3.0% |
| Cash at bank and in hand | 54/58 | €19,481 | €43,061 | +€23,580 | +121% |
| Deferred charges and accrued income | 490/1 | - | €170 | +€170 | |
| Total equity and liabilities | 10/49 | €59,265 | €84,220 | +€24,956 | +42.1% |
| Equity | 10/15 | €45,188 | €67,624 | +€22,435 | +49.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €38,988 | €61,424 | +€22,435 | +57.5% |
| Distributable reserves | 133 | €38,988 | €61,424 | +€22,435 | +57.5% |
| Amounts payable | 17/49 | €14,076 | €16,597 | +€2,520 | +17.9% |
| Amounts payable within one year | 42/48 | €14,076 | €16,597 | +€2,520 | +17.9% |
| Trade debts | 44 | €600 | - | -€600 | |
| Suppliers | 440/4 | €600 | - | -€600 | |
| Taxes, remuneration and social security | 45 | €10,481 | €13,213 | +€2,732 | +26.1% |
| Taxes | 450/3 | €10,481 | €13,213 | +€2,732 | +26.1% |
| Other amounts payable | 47/48 | €2,996 | €3,384 | +€388 | +13.0% |
| Other operating charges | 640/8 | €780 | €400 | -€380 | -48.8% |
| Gross operating margin | 9900 | €27,268 | €43,539 | +€16,271 | +59.7% |
| Operating profit (loss) | 9901 | €26,488 | €43,140 | +€16,652 | +62.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €339 | €62 | -€277 | -81.8% |
| Recurring financial charges | 65 | €339 | €62 | -€277 | -81.8% |
| Profit (loss) for the period before taxes | 9903 | €26,149 | €43,078 | +€16,929 | +64.7% |
| Income taxes | 67/77 | €5,400 | €8,878 | +€3,477 | +64.4% |
| Profit (loss) for the period | 9904 | €20,748 | €34,200 | +€13,452 | +64.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,748 | €34,200 | +€13,452 | +64.8% |
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 14 October 2026 via checked.be.