OcytOcyn: 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.
OcytOcyn
Largest movements
- Cash +€22,150
up €22,150 (+106.6%), from €20,786 to €42,936
mainly Net result for the year (+€30,739) and Depreciation (+€1,226)
- Receivables within one year +€4,392
up €4,392 (+111.9%), from €3,925 to €8,317
- Deferred charges and accrued income +€1,146
up €1,146 (+194.5%), from €589 to €1,736
- Formation expenses -€1,016
no longer reported in 2025 (was €1,016)
- Tangible fixed assets +€660
new in 2025: €660
- Profit (loss) carried forward +€30,739
up €30,739 (+173.7%), from €17,697 to €48,436
- Tax, wage and social debts -€2,077
down €2,077 (-46.1%), from €4,503 to €2,426
- Trade debts -€923
down €923 (-54.0%), from €1,709 to €787
- Gross operating margin +€20,708
up €20,708 (+91.2%), from €22,711 to €43,419
- Taxes +€6,001
up €6,001 (+135.6%), from €4,424 to €10,426
- Depreciation +€914
up €914 (+292.7%), from €312 to €1,226
- Other operating charges +€692
up €692 (+263.5%), from €263 to €954
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 | €26,317 | €53,648 | +€27,331 | +103.9% |
| Formation expenses | 20 | €1,016 | - | -€1,016 | |
| Fixed assets | 21/28 | - | €660 | +€660 | |
| Tangible fixed assets | 22/27 | - | €660 | +€660 | |
| Furniture and vehicles | 24 | - | €660 | +€660 | |
| Current assets | 29/58 | €25,300 | €52,989 | +€27,688 | +109.4% |
| Amounts receivable within one year | 40/41 | €3,925 | €8,317 | +€4,392 | +111.9% |
| Trade receivables | 40 | €3,925 | €8,317 | +€4,392 | +111.9% |
| Cash at bank and in hand | 54/58 | €20,786 | €42,936 | +€22,150 | +106.6% |
| Deferred charges and accrued income | 490/1 | €589 | €1,736 | +€1,146 | +194.5% |
| Total equity and liabilities | 10/49 | €26,317 | €53,648 | +€27,331 | +103.9% |
| Equity | 10/15 | €19,697 | €50,436 | +€30,739 | +156.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,697 | €48,436 | +€30,739 | +173.7% |
| Amounts payable | 17/49 | €6,619 | €3,212 | -€3,407 | -51.5% |
| Amounts payable within one year | 42/48 | €6,619 | €3,212 | -€3,407 | -51.5% |
| Trade debts | 44 | €1,709 | €787 | -€923 | -54.0% |
| Suppliers | 440/4 | €1,709 | €787 | -€923 | -54.0% |
| Taxes, remuneration and social security | 45 | €4,503 | €2,426 | -€2,077 | -46.1% |
| Taxes | 450/3 | €4,503 | €2,426 | -€2,077 | -46.1% |
| Other amounts payable | 47/48 | €407 | - | -€407 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €312 | €1,226 | +€914 | +292.7% |
| Other operating charges | 640/8 | €263 | €954 | +€692 | +263.5% |
| Gross operating margin | 9900 | €22,711 | €43,419 | +€20,708 | +91.2% |
| Operating profit (loss) | 9901 | €22,137 | €41,239 | +€19,103 | +86.3% |
| Financial charges | 65/66B | €15 | €75 | +€60 | +400.0% |
| Recurring financial charges | 65 | €15 | €75 | +€60 | +400.0% |
| Profit (loss) for the period before taxes | 9903 | €22,122 | €41,164 | +€19,043 | +86.1% |
| Income taxes | 67/77 | €4,424 | €10,426 | +€6,001 | +135.6% |
| Profit (loss) for the period | 9904 | €17,697 | €30,739 | +€13,041 | +73.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,697 | €30,739 | +€13,041 | +73.7% |
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 12 October 2026 via checked.be.