OCCARA: 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.
OCCARA
Largest movements
- Tangible fixed assets -€65,288
down €65,288 (-6.2%), from €1.1m to €991,873
of which Land and buildings: -€68,986
- Cash -€31,106
down €31,106 (-20.7%), from €150,412 to €119,306
mainly Debts after one year (-€78,305) and Other debts (-€43,486)
- Debts after one year -€78,305
down €78,305 (-24.0%), from €326,203 to €247,898
- Other debts -€43,486
down €43,486 (-11.2%), from €389,097 to €345,611
- Reserves +€21,150
up €21,150 (+4.5%), from €471,605 to €492,755
of which Distributable reserves: +€21,150
- Gross operating margin -€15,734
down €15,734 (-6.3%), from €247,837 to €232,103
- Financial charges +€8,354
up €8,354 (+30.8%), from €27,148 to €35,501
- Taxes -€5,903
down €5,903 (-31.5%), from €18,712 to €12,810
- Staff costs +€3,735
up €3,735 (+8.9%), from €41,981 to €45,716
- Depreciation +€3,011
up €3,011 (+3.1%), from €98,466 to €101,477
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 | €1,469,514 | €1,383,049 | -€86,465 | -5.9% |
| Fixed assets | 21/28 | €1,057,533 | €992,245 | -€65,288 | -6.2% |
| Tangible fixed assets | 22/27 | €1,057,161 | €991,873 | -€65,288 | -6.2% |
| Land and buildings | 22 | €986,959 | €917,973 | -€68,986 | -7.0% |
| Plant, machinery and equipment | 23 | €70,170 | €70,520 | +€349 | +0.5% |
| Furniture and vehicles | 24 | €32 | €3,381 | +€3,349 | +10,502% |
| Financial fixed assets | 28 | €372 | €372 | = | 0.0% |
| Current assets | 29/58 | €411,981 | €390,804 | -€21,177 | -5.1% |
| Amounts receivable within one year | 40/41 | €8,043 | €18,062 | +€10,018 | +125% |
| Trade receivables | 40 | €7,634 | €17,652 | +€10,018 | +131% |
| Other amounts receivable | 41 | €410 | €410 | = | 0.0% |
| Current investments | 50/53 | €249,737 | €250,000 | +€263 | +0.1% |
| Cash at bank and in hand | 54/58 | €150,412 | €119,306 | -€31,106 | -20.7% |
| Deferred charges and accrued income | 490/1 | €3,788 | €3,436 | -€352 | -9.3% |
| Total equity and liabilities | 10/49 | €1,469,514 | €1,383,049 | -€86,465 | -5.9% |
| Equity | 10/15 | €575,017 | €596,167 | +€21,150 | +3.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €471,605 | €492,755 | +€21,150 | +4.5% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €465,455 | €486,605 | +€21,150 | +4.5% |
| Profit (loss) carried forward | 14 | €41,912 | €41,912 | = | 0.0% |
| Amounts payable | 17/49 | €894,497 | €786,882 | -€107,615 | -12.0% |
| Amounts payable after more than one year | 17 | €326,203 | €247,898 | -€78,305 | -24.0% |
| Financial debts | 170/4 | €326,203 | €247,898 | -€78,305 | -24.0% |
| Amounts payable within one year | 42/48 | €537,758 | €513,719 | -€24,039 | -4.5% |
| Current portion of amounts payable after more than one year | 42 | €77,224 | €78,305 | +€1,081 | +1.4% |
| Trade debts | 44 | €6,650 | €11,845 | +€5,196 | +78.1% |
| Suppliers | 440/4 | €6,650 | €11,845 | +€5,196 | +78.1% |
| Advances received on contracts in progress | 46 | €14,527 | €25,895 | +€11,368 | +78.3% |
| Taxes, remuneration and social security | 45 | €50,261 | €52,062 | +€1,801 | +3.6% |
| Taxes | 450/3 | €40,383 | €40,513 | +€130 | +0.3% |
| Remuneration and social security | 454/9 | €9,878 | €11,549 | +€1,671 | +16.9% |
| Other amounts payable | 47/48 | €389,097 | €345,611 | -€43,486 | -11.2% |
| Accrued charges and deferred income | 492/3 | €30,536 | €25,264 | -€5,271 | -17.3% |
| Non-recurring operating income | 76A | €243 | €0 | -€243 | -100% |
| Remuneration, social security and pensions | 62 | €41,981 | €45,716 | +€3,735 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,466 | €101,477 | +€3,011 | +3.1% |
| Other operating charges | 640/8 | €17,783 | €17,908 | +€125 | +0.7% |
| Non-recurring operating charges | 66A | €271 | -€108 | -€379 | |
| Gross operating margin | 9900 | €247,837 | €232,103 | -€15,734 | -6.3% |
| Operating profit (loss) | 9901 | €89,337 | €67,110 | -€22,227 | -24.9% |
| Financial income | 75/76B | €1,147 | €2,351 | +€1,204 | +105% |
| Recurring financial income | 75 | €1,147 | €2,351 | +€1,204 | +105% |
| Financial charges | 65/66B | €27,148 | €35,501 | +€8,354 | +30.8% |
| Recurring financial charges | 65 | €27,148 | €35,501 | +€8,354 | +30.8% |
| Profit (loss) for the period before taxes | 9903 | €63,336 | €33,960 | -€29,376 | -46.4% |
| Income taxes | 67/77 | €18,712 | €12,810 | -€5,903 | -31.5% |
| Profit (loss) for the period | 9904 | €44,624 | €21,150 | -€23,474 | -52.6% |
| Profit (loss) for the period to be appropriated | 9905 | €44,624 | €21,150 | -€23,474 | -52.6% |
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 26 October 2026 via checked.be.