René Ocap: 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.
René Ocap
Largest movements
- Receivables within one year -€2,185
down €2,185 (-3.2%), from €67,414 to €65,229
of which Other amounts receivable: -€9,550
- Stocks and contracts -€1,000
no longer reported in 2024 (was €1,000)
- Deferred charges and accrued income +€978
new in 2024: €978
- Trade debts -€42,602
down €42,602 (-85.0%), from €50,093 to €7,491
- Profit (loss) carried forward +€23,438
up €23,438 (+773%), from €3,031 to €26,470
- Tax, wage and social debts +€8,865
up €8,865 (+110%), from €8,069 to €16,934
of which Taxes: +€6,534
- Other debts +€8,724
new in 2024: €8,724
- Gross operating margin +€26,891
up €26,891 (+576%), from €4,670 to €31,561
- Turnover +€15,891
up €15,891 (+11.3%), from €141,009 to €156,900
- Purchases and services -€11,000
down €11,000 (-8.1%), from €136,339 to €125,339
- Taxes +€6,534
new in 2024: €6,534
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,760 | €71,185 | -€1,576 | -2.2% |
| Current assets | 29/58 | €72,760 | €71,185 | -€1,576 | -2.2% |
| Stocks and contracts in progress | 3 | €1,000 | - | -€1,000 | |
| Stocks | 30/36 | €1,000 | - | -€1,000 | |
| Amounts receivable within one year | 40/41 | €67,414 | €65,229 | -€2,185 | -3.2% |
| Trade receivables | 40 | €45,427 | €52,792 | +€7,365 | +16.2% |
| Other amounts receivable | 41 | €21,987 | €12,437 | -€9,550 | -43.4% |
| Cash at bank and in hand | 54/58 | €4,347 | €4,978 | +€632 | +14.5% |
| Deferred charges and accrued income | 490/1 | - | €978 | +€978 | |
| Total equity and liabilities | 10/49 | €72,760 | €71,185 | -€1,576 | -2.2% |
| Equity | 10/15 | €14,598 | €38,036 | +€23,438 | +161% |
| Contributions | 10/11 | €11,200 | €11,200 | = | 0.0% |
| Reserves | 13 | €367 | €367 | = | 0.0% |
| Distributable reserves | 133 | €367 | €367 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,031 | €26,470 | +€23,438 | +773% |
| Amounts payable | 17/49 | €58,163 | €33,149 | -€25,014 | -43.0% |
| Amounts payable within one year | 42/48 | €58,163 | €33,149 | -€25,014 | -43.0% |
| Trade debts | 44 | €50,093 | €7,491 | -€42,602 | -85.0% |
| Suppliers | 440/4 | €50,093 | €7,491 | -€42,602 | -85.0% |
| Taxes, remuneration and social security | 45 | €8,069 | €16,934 | +€8,865 | +110% |
| Taxes | 450/3 | - | €6,534 | +€6,534 | |
| Remuneration and social security | 454/9 | €8,069 | €10,400 | +€2,331 | +28.9% |
| Other amounts payable | 47/48 | - | €8,724 | +€8,724 | |
| Turnover | 70 | €141,009 | €156,900 | +€15,891 | +11.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €136,339 | €125,339 | -€11,000 | -8.1% |
| Other operating charges | 640/8 | €329 | €1,451 | +€1,122 | +341% |
| Gross operating margin | 9900 | €4,670 | €31,561 | +€26,891 | +576% |
| Operating profit (loss) | 9901 | €4,342 | €30,110 | +€25,769 | +594% |
| Financial charges | 65/66B | €352 | €138 | -€214 | -60.9% |
| Recurring financial charges | 65 | €352 | €138 | -€214 | -60.9% |
| Profit (loss) for the period before taxes | 9903 | €3,989 | €29,972 | +€25,983 | +651% |
| Income taxes | 67/77 | - | €6,534 | +€6,534 | |
| Profit (loss) for the period | 9904 | €3,989 | €23,438 | +€19,449 | +488% |
| Profit (loss) for the period to be appropriated | 9905 | €3,989 | €23,438 | +€19,449 | +488% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.