BIJ OKI: 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.
BIJ OKI
Largest movements
- Tangible fixed assets -€2,827
down €2,827 (-55.0%), from €5,136 to €2,309
of which Furniture and vehicles: -€2,256
- Receivables within one year -€301
no longer reported in 2025 (was €301)
- Tax, wage and social debts -€1,803
down €1,803 (-37.3%), from €4,835 to €3,032
of which Remuneration and social security: -€1,674
- Profit (loss) carried forward -€1,545
down €1,545 (-10.5%), from -€14,740 to -€16,285
- Other debts +€636
new in 2025: €636
- Trade debts -€584
down €584 (-19.4%), from €3,014 to €2,430
- Gross operating margin +€3,222
up €3,222 (+27.5%), from €11,706 to €14,928
- Staff costs -€534
down €534 (-5.0%), from €10,633 to €10,099
- Other operating charges +€467
up €467 (+26.4%), from €1,768 to €2,235
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 | €13,561 | €10,264 | -€3,297 | -24.3% |
| Fixed assets | 21/28 | €7,618 | €4,791 | -€2,827 | -37.1% |
| Tangible fixed assets | 22/27 | €5,136 | €2,309 | -€2,827 | -55.0% |
| Plant, machinery and equipment | 23 | €365 | - | -€365 | |
| Furniture and vehicles | 24 | €3,948 | €1,692 | -€2,256 | -57.1% |
| Other tangible fixed assets | 26 | €822 | €617 | -€206 | -25.0% |
| Financial fixed assets | 28 | €2,482 | €2,482 | = | 0.0% |
| Current assets | 29/58 | €5,943 | €5,473 | -€470 | -7.9% |
| Stocks and contracts in progress | 3 | €1,403 | €1,281 | -€122 | -8.7% |
| Stocks | 30/36 | €1,403 | €1,281 | -€122 | -8.7% |
| Amounts receivable within one year | 40/41 | €301 | - | -€301 | |
| Other amounts receivable | 41 | €301 | - | -€301 | |
| Cash at bank and in hand | 54/58 | €3,483 | €3,409 | -€74 | -2.1% |
| Deferred charges and accrued income | 490/1 | €756 | €783 | +€27 | +3.6% |
| Total equity and liabilities | 10/49 | €13,561 | €10,264 | -€3,297 | -24.3% |
| Equity | 10/15 | €5,712 | €4,167 | -€1,545 | -27.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,740 | -€16,285 | -€1,545 | -10.5% |
| Amounts payable | 17/49 | €7,849 | €6,097 | -€1,752 | -22.3% |
| Amounts payable within one year | 42/48 | €7,849 | €6,097 | -€1,752 | -22.3% |
| Trade debts | 44 | €3,014 | €2,430 | -€584 | -19.4% |
| Suppliers | 440/4 | €3,014 | €2,430 | -€584 | -19.4% |
| Taxes, remuneration and social security | 45 | €4,835 | €3,032 | -€1,803 | -37.3% |
| Taxes | 450/3 | €2,906 | €2,777 | -€129 | -4.4% |
| Remuneration and social security | 454/9 | €1,929 | €254 | -€1,674 | -86.8% |
| Other amounts payable | 47/48 | - | €636 | +€636 | |
| Remuneration, social security and pensions | 62 | €10,633 | €10,099 | -€534 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,827 | €2,827 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,768 | €2,235 | +€467 | +26.4% |
| Gross operating margin | 9900 | €11,706 | €14,928 | +€3,222 | +27.5% |
| Operating profit (loss) | 9901 | -€3,522 | -€233 | +€3,289 | +93.4% |
| Financial income | 75/76B | €2 | €5 | +€3 | +209.7% |
| Recurring financial income | 75 | €2 | €5 | +€3 | +209.7% |
| Financial charges | 65/66B | €1,004 | €1,083 | +€79 | +7.9% |
| Recurring financial charges | 65 | €1,004 | €1,083 | +€79 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,524 | -€1,311 | +€3,213 | +71.0% |
| Income taxes | 67/77 | €228 | €235 | +€7 | +3.0% |
| Profit (loss) for the period | 9904 | -€4,752 | -€1,545 | +€3,206 | +67.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,752 | -€1,545 | +€3,206 | +67.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.