DEN OKS: 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.
DEN OKS
Largest movements
- Tangible fixed assets +€49,981
up €49,981 (+111.4%), from €44,849 to €94,830
- Cash -€9,611
down €9,611 (-21.3%), from €45,089 to €35,478
mainly Investment in fixed assets (net) (-€52,280) and Tax, wage and social debts (-€2,622)
- Debts after one year +€31,375
up €31,375 (+468.8%), from €6,693 to €38,067
- Current portion of long-term debt +€6,958
new in 2024: €6,958
- Reserves +€5,455
up €5,455 (+53.3%), from €10,238 to €15,693
- Tax, wage and social debts -€2,622
down €2,622 (-38.3%), from €6,852 to €4,230
- Taxes -€1,831
down €1,831 (-60.0%), from €3,052 to €1,221
- Depreciation +€1,141
up €1,141 (+98.5%), from €1,158 to €2,299
- Gross operating margin -€831
down €831 (-6.7%), from €12,488 to €11,657
- Financial charges +€734
up €734 (+262.3%), from €280 to €1,014
- Financial income +€137
up €137 (+4006.5%), from €3 to €140
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,938 | €131,591 | +€41,653 | +46.3% |
| Fixed assets | 21/28 | €44,849 | €94,830 | +€49,981 | +111.4% |
| Tangible fixed assets | 22/27 | €44,849 | €94,830 | +€49,981 | +111.4% |
| Land and buildings | 22 | €44,849 | €94,830 | +€49,981 | +111.4% |
| Current assets | 29/58 | €45,089 | €36,761 | -€8,328 | -18.5% |
| Cash at bank and in hand | 54/58 | €45,089 | €35,478 | -€9,611 | -21.3% |
| Deferred charges and accrued income | 490/1 | - | €1,283 | +€1,283 | |
| Total equity and liabilities | 10/49 | €89,938 | €131,591 | +€41,653 | +46.3% |
| Equity | 10/15 | €72,212 | €77,666 | +€5,455 | +7.6% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Outside capital | 11 | €61,973 | - | -€61,973 | |
| Other | 1109/19 | €61,973 | - | -€61,973 | |
| Reserves | 13 | €10,238 | €15,693 | +€5,455 | +53.3% |
| Distributable reserves | 133 | €10,238 | €15,693 | +€5,455 | +53.3% |
| Amounts payable | 17/49 | €17,726 | €53,925 | +€36,198 | +204.2% |
| Amounts payable after more than one year | 17 | €6,693 | €38,067 | +€31,375 | +468.8% |
| Financial debts | 170/4 | €6,693 | €38,067 | +€31,375 | +468.8% |
| Amounts payable within one year | 42/48 | €11,033 | €15,857 | +€4,824 | +43.7% |
| Current portion of amounts payable after more than one year | 42 | - | €6,958 | +€6,958 | |
| Trade debts | 44 | €57 | €44 | -€13 | -22.2% |
| Suppliers | 440/4 | €57 | €44 | -€13 | -22.2% |
| Advances received on contracts in progress | 46 | €3,750 | €3,750 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €6,852 | €4,230 | -€2,622 | -38.3% |
| Taxes | 450/3 | €6,852 | €4,230 | -€2,622 | -38.3% |
| Other amounts payable | 47/48 | €374 | €874 | +€500 | +133.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,158 | €2,299 | +€1,141 | +98.5% |
| Other operating charges | 640/8 | €1,903 | €1,809 | -€94 | -5.0% |
| Gross operating margin | 9900 | €12,488 | €11,657 | -€831 | -6.7% |
| Operating profit (loss) | 9901 | €9,427 | €7,549 | -€1,878 | -19.9% |
| Financial income | 75/76B | €3 | €140 | +€137 | +4006.5% |
| Recurring financial income | 75 | €3 | €140 | +€137 | +4006.5% |
| Financial charges | 65/66B | €280 | €1,014 | +€734 | +262.3% |
| Recurring financial charges | 65 | €280 | €1,014 | +€734 | +262.3% |
| Profit (loss) for the period before taxes | 9903 | €9,151 | €6,676 | -€2,475 | -27.0% |
| Income taxes | 67/77 | €3,052 | €1,221 | -€1,831 | -60.0% |
| Profit (loss) for the period | 9904 | €6,099 | €5,455 | -€644 | -10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,099 | €5,455 | -€644 | -10.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.