Agence OKAY: 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.
Agence OKAY
Largest movements
- Receivables within one year +€8,366
up €8,366 (+74.2%), from €11,282 to €19,648
of which Trade receivables: +€8,663
- Cash +€6,783
up €6,783 (+160%), from €4,226 to €11,009
mainly Net result for the year (+€16,829) and Depreciation (+€1,916)
- Deferred charges and accrued income -€514
down €514 (-81.1%), from €633 to €119
- Tangible fixed assets -€446
down €446 (-11.0%), from €4,056 to €3,610
of which Plant, machinery and equipment: -€1,053
- Profit (loss) carried forward +€15,996
up €15,996 (+247%), from €6,478 to €22,474
- Tax, wage and social debts -€3,616
down €3,616 (-64.0%), from €5,652 to €2,037
- Other debts +€999
up €999 (+28.0%), from €3,571 to €4,570
- Trade debts +€410
up €410 (+20.5%), from €1,996 to €2,406
- Accrued charges and deferred income +€400
new in 2025: €400
- Gross operating margin +€17,145
up €17,145 (+154%), from €11,153 to €28,298
- Taxes +€3,666
up €3,666 (+159%), from €2,299 to €5,965
- Financial charges +€2,515
up €2,515 (+302%), from €832 to €3,348
- Depreciation +€1,633
up €1,633 (+575%), from €284 to €1,916
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 | €20,198 | €34,386 | +€14,189 | +70.3% |
| Fixed assets | 21/28 | €4,056 | €3,610 | -€446 | -11.0% |
| Tangible fixed assets | 22/27 | €4,056 | €3,610 | -€446 | -11.0% |
| Plant, machinery and equipment | 23 | €2,939 | €1,886 | -€1,053 | -35.8% |
| Furniture and vehicles | 24 | €1,117 | €1,724 | +€606 | +54.3% |
| Current assets | 29/58 | €16,141 | €30,776 | +€14,635 | +90.7% |
| Amounts receivable within one year | 40/41 | €11,282 | €19,648 | +€8,366 | +74.2% |
| Trade receivables | 40 | €10,249 | €18,911 | +€8,663 | +84.5% |
| Other amounts receivable | 41 | €1,033 | €737 | -€296 | -28.7% |
| Cash at bank and in hand | 54/58 | €4,226 | €11,009 | +€6,783 | +160% |
| Deferred charges and accrued income | 490/1 | €633 | €119 | -€514 | -81.1% |
| Total equity and liabilities | 10/49 | €20,198 | €34,386 | +€14,189 | +70.3% |
| Equity | 10/15 | €8,978 | €24,974 | +€15,996 | +178% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,478 | €22,474 | +€15,996 | +247% |
| Amounts payable | 17/49 | €11,219 | €9,412 | -€1,807 | -16.1% |
| Amounts payable within one year | 42/48 | €11,219 | €9,012 | -€2,207 | -19.7% |
| Trade debts | 44 | €1,996 | €2,406 | +€410 | +20.5% |
| Suppliers | 440/4 | €1,996 | €2,406 | +€410 | +20.5% |
| Taxes, remuneration and social security | 45 | €5,652 | €2,037 | -€3,616 | -64.0% |
| Taxes | 450/3 | €5,652 | €2,037 | -€3,616 | -64.0% |
| Other amounts payable | 47/48 | €3,571 | €4,570 | +€999 | +28.0% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €284 | €1,916 | +€1,633 | +575% |
| Other operating charges | 640/8 | €427 | €250 | -€177 | -41.5% |
| Gross operating margin | 9900 | €11,153 | €28,298 | +€17,145 | +154% |
| Operating profit (loss) | 9901 | €10,441 | €26,131 | +€15,690 | +150% |
| Financial income | 75/76B | €1 | €10 | +€9 | +947% |
| Recurring financial income | 75 | €1 | €10 | +€9 | +947% |
| Financial charges | 65/66B | €832 | €3,348 | +€2,515 | +302% |
| Recurring financial charges | 65 | €832 | €3,348 | +€2,515 | +302% |
| Profit (loss) for the period before taxes | 9903 | €9,610 | €22,794 | +€13,184 | +137% |
| Income taxes | 67/77 | €2,299 | €5,965 | +€3,666 | +159% |
| Profit (loss) for the period | 9904 | €7,311 | €16,829 | +€9,518 | +130% |
| Profit (loss) for the period to be appropriated | 9905 | €7,311 | €16,829 | +€9,518 | +130% |
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 19 October 2026 via checked.be.