A-Okay: what changed
Two fiscal 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.
A-Okay
Largest movements
- Cash -€4,205
down €4,205 (-27.2%), from €15,480 to €11,274
mainly Tax, wage and social debts (-€3,652) and Net result for the year (-€3,128)
- Receivables within one year -€2,776
down €2,776 (-28.2%), from €9,841 to €7,064
of which Trade receivables: -€2,815
- Tangible fixed assets +€498
up €498 (+27.5%), from €1,813 to €2,311
of which Furniture and vehicles: +€691
- Tax, wage and social debts -€3,652
down €3,652 (-28.6%), from €12,771 to €9,118
of which Taxes: -€3,652
- Reserves -€3,128
down €3,128 (-33.1%), from €9,464 to €6,336
- Trade debts +€487
up €487 (+57.3%), from €850 to €1,337
- Gross operating margin -€14,806
down €14,806, from €14,377 to -€430
- Taxes -€3,134
down €3,134 (-74.5%), from €4,205 to €1,071
- Depreciation +€519
up €519 (+182.9%), from €284 to €802
- Financial charges +€365
up €365 (+902.0%), from €40 to €405
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 | €27,491 | €21,036 | -€6,455 | -23.5% |
| Fixed assets | 21/28 | €1,813 | €2,311 | +€498 | +27.5% |
| Tangible fixed assets | 22/27 | €1,813 | €2,311 | +€498 | +27.5% |
| Plant, machinery and equipment | 23 | €818 | €625 | -€193 | -23.6% |
| Furniture and vehicles | 24 | €994 | €1,685 | +€691 | +69.5% |
| Current assets | 29/58 | €25,679 | €18,726 | -€6,953 | -27.1% |
| Amounts receivable within one year | 40/41 | €9,841 | €7,064 | -€2,776 | -28.2% |
| Trade receivables | 40 | €9,841 | €7,026 | -€2,815 | -28.6% |
| Other amounts receivable | 41 | - | €39 | +€39 | |
| Cash at bank and in hand | 54/58 | €15,480 | €11,274 | -€4,205 | -27.2% |
| Deferred charges and accrued income | 490/1 | €358 | €387 | +€29 | +8.0% |
| Total equity and liabilities | 10/49 | €27,491 | €21,036 | -€6,455 | -23.5% |
| Equity | 10/15 | €12,464 | €9,336 | -€3,128 | -25.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €9,464 | €6,336 | -€3,128 | -33.1% |
| Distributable reserves | 133 | €9,464 | €6,336 | -€3,128 | -33.1% |
| Amounts payable | 17/49 | €15,027 | €11,700 | -€3,327 | -22.1% |
| Amounts payable within one year | 42/48 | €13,782 | €10,455 | -€3,327 | -24.1% |
| Trade debts | 44 | €850 | €1,337 | +€487 | +57.3% |
| Suppliers | 440/4 | €850 | €1,337 | +€487 | +57.3% |
| Taxes, remuneration and social security | 45 | €12,771 | €9,118 | -€3,652 | -28.6% |
| Taxes | 450/3 | €10,691 | €7,038 | -€3,652 | -34.2% |
| Remuneration and social security | 454/9 | €2,080 | €2,080 | = | 0.0% |
| Other amounts payable | 47/48 | €162 | - | -€162 | |
| Accrued charges and deferred income | 492/3 | €1,245 | €1,245 | = | 0.0% |
| Non-recurring operating income | 76A | - | €493 | +€493 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €284 | €802 | +€519 | +182.9% |
| Other operating charges | 640/8 | €384 | €467 | +€83 | +21.5% |
| Gross operating margin | 9900 | €14,377 | -€430 | -€14,806 | |
| Operating profit (loss) | 9901 | €13,709 | -€1,699 | -€15,408 | |
| Financial income | 75/76B | €0 | €47 | +€47 | +469000.0% |
| Recurring financial income | 75 | €0 | €47 | +€47 | +469000.0% |
| Financial charges | 65/66B | €40 | €405 | +€365 | +902.0% |
| Recurring financial charges | 65 | €40 | €405 | +€365 | +902.0% |
| Profit (loss) for the period before taxes | 9903 | €13,668 | -€2,057 | -€15,726 | |
| Income taxes | 67/77 | €4,205 | €1,071 | -€3,134 | -74.5% |
| Profit (loss) for the period | 9904 | €9,464 | -€3,128 | -€12,592 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,464 | -€3,128 | -€12,592 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.