OCVT: 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.
OCVT
Largest movements
- Receivables within one year +€13,129
up €13,129 (+4.2%), from €310,201 to €323,330
of which Other amounts receivable: +€14,376
- Profit (loss) carried forward +€11,839
up €11,839 (+4.4%), from €268,608 to €280,447
- Other debts +€3,467
up €3,467 (+66.9%), from €5,181 to €8,647
- Financial income +€7,343
up €7,343 (+78.0%), from €9,412 to €16,755
- Taxes +€2,285
up €2,285 (+112.8%), from €2,025 to €4,310
- Gross operating margin -€793
down €793 (-46.8%), from €1,695 to €902
- Other operating charges +€447
up €447 (+64.0%), from €700 to €1,147
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.
Cash bridge derived
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 | €310,344 | €323,473 | +€13,129 | +4.2% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €310,344 | €323,473 | +€13,129 | +4.2% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €310,201 | €323,330 | +€13,129 | +4.2% |
| Trade receivables | 40 | €5,279 | €4,032 | -€1,247 | -23.6% |
| Other amounts receivable | 41 | €304,922 | €319,298 | +€14,376 | +4.7% |
| Cash at bank and in hand | 54/58 | €142 | €142 | = | 0.0% |
| Total equity and liabilities | 10/49 | €310,344 | €323,473 | +€13,129 | +4.2% |
| Equity | 10/15 | €294,242 | €306,081 | +€11,839 | +4.0% |
| Contributions | 10/11 | €18,655 | €18,655 | = | 0.0% |
| Reserves | 13 | €6,979 | €6,979 | = | 0.0% |
| Distributable reserves | 133 | €6,979 | €6,979 | = | 0.0% |
| Profit (loss) carried forward | 14 | €268,608 | €280,447 | +€11,839 | +4.4% |
| Amounts payable | 17/49 | €16,102 | €17,391 | +€1,290 | +8.0% |
| Amounts payable within one year | 42/48 | €16,102 | €17,391 | +€1,290 | +8.0% |
| Financial debts | 43 | €2,274 | €288 | -€1,986 | -87.3% |
| Credit institutions | 430/8 | €2,274 | €288 | -€1,986 | -87.3% |
| Trade debts | 44 | €3,181 | €2,121 | -€1,060 | -33.3% |
| Suppliers | 440/4 | €3,181 | €2,121 | -€1,060 | -33.3% |
| Taxes, remuneration and social security | 45 | €5,465 | €6,335 | +€869 | +15.9% |
| Taxes | 450/3 | €5,465 | €6,335 | +€869 | +15.9% |
| Other amounts payable | 47/48 | €5,181 | €8,647 | +€3,467 | +66.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €700 | €1,147 | +€447 | +64.0% |
| Non-recurring operating charges | 66A | €750 | €0 | -€750 | -100.0% |
| Gross operating margin | 9900 | €1,695 | €902 | -€793 | -46.8% |
| Operating profit (loss) | 9901 | €245 | -€245 | -€491 | |
| Financial income | 75/76B | €9,412 | €16,755 | +€7,343 | +78.0% |
| Recurring financial income | 75 | €9,412 | €16,755 | +€7,343 | +78.0% |
| Financial charges | 65/66B | €369 | €361 | -€7 | -1.9% |
| Recurring financial charges | 65 | €369 | €361 | -€7 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €9,289 | €16,149 | +€6,860 | +73.8% |
| Income taxes | 67/77 | €2,025 | €4,310 | +€2,285 | +112.8% |
| Profit (loss) for the period | 9904 | €7,264 | €11,839 | +€4,575 | +63.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,264 | €11,839 | +€4,575 | +63.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.