DE OKKERNOOT: 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.
DE OKKERNOOT
Largest movements
- Tangible fixed assets +€382,898
up €382,898 (+57.2%), from €669,461 to €1.1m
of which Land and buildings: +€383,137
- Cash -€314,796
down €314,796 (-94.8%), from €331,972 to €17,176
mainly Investment in fixed assets (net) (-€384,047) and Net result for the year (-€47,471)
- Debts after one year +€100,562
up €100,562 (+10.5%), from €958,388 to €1.1m
- Profit (loss) carried forward -€47,471
down €47,471 (-126.2%), from -€37,602 to -€85,073
- Financial charges +€14,981
up €14,981 (+113.2%), from €13,230 to €28,211
- Gross operating margin -€4,852
down €4,852 (-44.0%), from -€11,016 to -€15,867
- Purchases and services +€4,852
up €4,852 (+44.0%), from €11,016 to €15,867
- Depreciation +€3,399
new in 2025: €3,399
- Other operating charges -€385
down €385 (-86.1%), from €447 to €62
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 | €1,010,907 | €1,080,409 | +€69,502 | +6.9% |
| Formation expenses | 20 | €4,911 | €2,661 | -€2,250 | -45.8% |
| Fixed assets | 21/28 | €669,461 | €1,052,360 | +€382,898 | +57.2% |
| Tangible fixed assets | 22/27 | €669,461 | €1,052,360 | +€382,898 | +57.2% |
| Land and buildings | 22 | €664,714 | €1,047,850 | +€383,137 | +57.6% |
| Plant, machinery and equipment | 23 | €4,748 | €4,510 | -€238 | -5.0% |
| Current assets | 29/58 | €336,534 | €25,387 | -€311,147 | -92.5% |
| Amounts receivable within one year | 40/41 | €4,562 | €8,211 | +€3,650 | +80.0% |
| Trade receivables | 40 | €1,747 | €6,320 | +€4,573 | +261.7% |
| Other amounts receivable | 41 | €2,815 | €1,891 | -€923 | -32.8% |
| Cash at bank and in hand | 54/58 | €331,972 | €17,176 | -€314,796 | -94.8% |
| Total equity and liabilities | 10/49 | €1,010,907 | €1,080,409 | +€69,502 | +6.9% |
| Equity | 10/15 | €12,398 | -€35,073 | -€47,471 | |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Capital | 10 | €50,000 | €50,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Uncalled capital | 101 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,602 | -€85,073 | -€47,471 | -126.2% |
| Amounts payable | 17/49 | €998,509 | €1,115,482 | +€116,973 | +11.7% |
| Amounts payable after more than one year | 17 | €958,388 | €1,058,950 | +€100,562 | +10.5% |
| Financial debts | 170/4 | €958,388 | €1,058,950 | +€100,562 | +10.5% |
| Amounts payable within one year | 42/48 | €40,121 | €56,532 | +€16,411 | +40.9% |
| Current portion of amounts payable after more than one year | 42 | €39,112 | €48,057 | +€8,945 | +22.9% |
| Trade debts | 44 | €0 | €6,647 | +€6,647 | |
| Suppliers | 440/4 | €0 | €6,647 | +€6,647 | |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €1,009 | €1,828 | +€819 | +81.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €11,016 | €15,867 | +€4,852 | +44.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,399 | +€3,399 | |
| Other operating charges | 640/8 | €447 | €62 | -€385 | -86.1% |
| Gross operating margin | 9900 | -€11,016 | -€15,867 | -€4,852 | -44.0% |
| Operating profit (loss) | 9901 | -€11,462 | -€19,328 | -€7,866 | -68.6% |
| Financial income | 75/76B | - | €68 | +€68 | |
| Recurring financial income | 75 | - | €68 | +€68 | |
| Financial charges | 65/66B | €13,230 | €28,211 | +€14,981 | +113.2% |
| Recurring financial charges | 65 | €13,230 | €28,211 | +€14,981 | +113.2% |
| Profit (loss) for the period before taxes | 9903 | -€24,693 | -€47,471 | -€22,778 | -92.2% |
| Profit (loss) for the period | 9904 | -€24,693 | -€47,471 | -€22,778 | -92.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,693 | -€47,471 | -€22,778 | -92.2% |
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 1 October 2026 via checked.be.