OCLA: what changed
OCLA
Largest movements
- Cash -€110,546
down €110,546 (-67.3%), from €164,324 to €53,778
mainly Other debts (-€208,020) and Investment in fixed assets (net) (-€87,322)
- Tangible fixed assets +€68,937
up €68,937 (+197%), from €34,983 to €103,920
of which Leasing and similar rights: +€50,624
- Receivables within one year +€14,288
up €14,288 (+18.9%), from €75,503 to €89,790
of which Other amounts receivable: +€8,227
- Debts after one year +€242,858
up €242,858 (+105%), from €230,515 to €473,373
of which Other amounts payable: +€200,162
- Other debts -€208,020
down €208,020 (-72.0%), from €288,776 to €80,756
- Reserves -€58,679
down €58,679 (-54.4%), from €107,783 to €49,104
- Current portion of long-term debt +€12,868
up €12,868 (+44.9%), from €28,650 to €41,518
- Accrued charges and deferred income -€10,051
down €10,051 (-52.9%), from €18,999 to €8,948
- Gross operating margin -€45,724
down €45,724 (-32.0%), from €143,070 to €97,346
- Financial charges -€10,006
down €10,006 (-42.1%), from €23,771 to €13,764
- Taxes -€8,819
down €8,819 (-37.7%), from €23,380 to €14,561
- Staff costs +€7,630
up €7,630 (+41.0%), from €18,620 to €26,250
- Other operating charges +€2,029
up €2,029 (+108%), from €1,887 to €3,916
Change in the result, 31-12-2024 to 31-12-2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €727,146 | €704,070 | -€23,075 | -3.2% |
| Fixed assets | 21/28 | €484,983 | €553,920 | +€68,937 | +14.2% |
| Tangible fixed assets | 22/27 | €34,983 | €103,920 | +€68,937 | +197% |
| Plant, machinery and equipment | 23 | €7,902 | €5,781 | -€2,121 | -26.8% |
| Furniture and vehicles | 24 | €27,081 | €47,515 | +€20,434 | +75.5% |
| Leasing and similar rights | 25 | - | €50,624 | +€50,624 | |
| Financial fixed assets | 28 | €450,000 | €450,000 | = | 0.0% |
| Current assets | 29/58 | €242,163 | €150,151 | -€92,012 | -38.0% |
| Amounts receivable within one year | 40/41 | €75,503 | €89,790 | +€14,288 | +18.9% |
| Trade receivables | 40 | €37,341 | €43,402 | +€6,060 | +16.2% |
| Other amounts receivable | 41 | €38,161 | €46,389 | +€8,227 | +21.6% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €164,324 | €53,778 | -€110,546 | -67.3% |
| Deferred charges and accrued income | 490/1 | €2,336 | €6,582 | +€4,246 | +182% |
| Total equity and liabilities | 10/49 | €727,146 | €704,070 | -€23,075 | -3.2% |
| Equity | 10/15 | €126,383 | €67,704 | -€58,679 | -46.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €107,783 | €49,104 | -€58,679 | -54.4% |
| Distributable reserves | 133 | €107,783 | €49,104 | -€58,679 | -54.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €600,763 | €636,367 | +€35,604 | +5.9% |
| Amounts payable after more than one year | 17 | €230,515 | €473,373 | +€242,858 | +105% |
| Financial debts | 170/4 | €230,515 | €273,211 | +€42,696 | +18.5% |
| Other amounts payable | 178/9 | - | €200,162 | +€200,162 | |
| Amounts payable within one year | 42/48 | €351,249 | €154,045 | -€197,204 | -56.1% |
| Current portion of amounts payable after more than one year | 42 | €28,650 | €41,518 | +€12,868 | +44.9% |
| Trade debts | 44 | €289 | €767 | +€478 | +166% |
| Suppliers | 440/4 | €289 | €767 | +€478 | +166% |
| Taxes, remuneration and social security | 45 | €33,535 | €31,005 | -€2,529 | -7.5% |
| Taxes | 450/3 | €30,016 | €27,657 | -€2,358 | -7.9% |
| Remuneration and social security | 454/9 | €3,519 | €3,348 | -€171 | -4.9% |
| Other amounts payable | 47/48 | €288,776 | €80,756 | -€208,020 | -72.0% |
| Accrued charges and deferred income | 492/3 | €18,999 | €8,948 | -€10,051 | -52.9% |
| Remuneration, social security and pensions | 62 | €18,620 | €26,250 | +€7,630 | +41.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,896 | €18,385 | +€489 | +2.7% |
| Other operating charges | 640/8 | €1,887 | €3,916 | +€2,029 | +108% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €143,070 | €97,346 | -€45,724 | -32.0% |
| Operating profit (loss) | 9901 | €104,667 | €48,795 | -€55,872 | -53.4% |
| Financial income | 75/76B | €1,163 | €0 | -€1,163 | -100% |
| Recurring financial income | 75 | €1,163 | €0 | -€1,163 | -100% |
| Financial charges | 65/66B | €23,771 | €13,764 | -€10,006 | -42.1% |
| Recurring financial charges | 65 | €23,771 | €13,764 | -€10,006 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | €82,059 | €35,030 | -€47,029 | -57.3% |
| Income taxes | 67/77 | €23,380 | €14,561 | -€8,819 | -37.7% |
| Profit (loss) for the period | 9904 | €58,679 | €20,469 | -€38,210 | -65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €58,679 | €20,469 | -€38,210 | -65.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.