OCYSAM: 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.
OCYSAM
Largest movements
- Receivables within one year -€24,733
down €24,733 (-54.0%), from €45,797 to €21,064
of which Trade receivables: -€39,546
- Cash -€3,221
down €3,221 (-30.0%), from €10,746 to €7,525
mainly Net result for the year (-€22,962) and Current portion of long-term debt (-€7,572)
- Profit (loss) carried forward -€10,218
down €10,218 (-31.3%), from €32,636 to €22,417
- Current portion of long-term debt -€7,572
no longer reported in 2025 (was €7,572)
- Accrued charges and deferred income -€5,172
no longer reported in 2025 (was €5,172)
- Trade debts -€2,910
down €2,910 (-80.6%), from €3,608 to €698
- Short-term financial debts -€1,824
no longer reported in 2025 (was €1,824)
- Gross operating margin -€37,062
down €37,062, from €15,417 to -€21,644
- Taxes -€3,633
no longer reported in 2025 (was €3,633)
- Financial income +€782
new in 2025: €782
- Financial charges -€504
down €504 (-66.0%), from €764 to €259
- Staff costs -€480
down €480 (-25.0%), from €1,920 to €1,440
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 | €61,011 | €33,057 | -€27,954 | -45.8% |
| Current assets | 29/58 | €61,011 | €33,057 | -€27,954 | -45.8% |
| Amounts receivable after more than one year | 29 | €4,468 | €4,468 | = | 0.0% |
| Other amounts receivable | 291 | €4,468 | €4,468 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €45,797 | €21,064 | -€24,733 | -54.0% |
| Trade receivables | 40 | €45,797 | €6,251 | -€39,546 | -86.4% |
| Other amounts receivable | 41 | - | €14,813 | +€14,813 | |
| Cash at bank and in hand | 54/58 | €10,746 | €7,525 | -€3,221 | -30.0% |
| Total equity and liabilities | 10/49 | €61,011 | €33,057 | -€27,954 | -45.8% |
| Equity | 10/15 | €40,696 | €30,477 | -€10,218 | -25.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,636 | €22,417 | -€10,218 | -31.3% |
| Amounts payable | 17/49 | €20,315 | €2,579 | -€17,736 | -87.3% |
| Amounts payable within one year | 42/48 | €15,143 | €2,579 | -€12,564 | -83.0% |
| Current portion of amounts payable after more than one year | 42 | €7,572 | - | -€7,572 | |
| Financial debts | 43 | €1,824 | - | -€1,824 | |
| Credit institutions | 430/8 | €1,824 | - | -€1,824 | |
| Trade debts | 44 | €3,608 | €698 | -€2,910 | -80.6% |
| Suppliers | 440/4 | €3,608 | €698 | -€2,910 | -80.6% |
| Taxes, remuneration and social security | 45 | €338 | €1,881 | +€1,543 | +456% |
| Taxes | 450/3 | €338 | €1,881 | +€1,543 | +456% |
| Other amounts payable | 47/48 | €1,802 | - | -€1,802 | |
| Accrued charges and deferred income | 492/3 | €5,172 | - | -€5,172 | |
| Remuneration, social security and pensions | 62 | €1,920 | €1,440 | -€480 | -25.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €15,417 | -€21,644 | -€37,062 | |
| Operating profit (loss) | 9901 | €13,110 | -€23,484 | -€36,594 | |
| Financial income | 75/76B | - | €782 | +€782 | |
| Recurring financial income | 75 | - | €782 | +€782 | |
| Financial charges | 65/66B | €764 | €259 | -€504 | -66.0% |
| Recurring financial charges | 65 | €764 | €259 | -€504 | -66.0% |
| Profit (loss) for the period before taxes | 9903 | €12,346 | -€22,962 | -€35,308 | |
| Income taxes | 67/77 | €3,633 | - | -€3,633 | |
| Profit (loss) for the period | 9904 | €8,713 | -€22,962 | -€31,675 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,713 | -€22,962 | -€31,675 |
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 20 October 2026 via checked.be.