HD OKAPI: 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.
HD OKAPI
Largest movements
- Tangible fixed assets -€12,041
down €12,041 (-40.7%), from €29,587 to €17,546
- Receivables within one year +€5,578
up €5,578 (+14.7%), from €37,888 to €43,466
of which Trade receivables: +€5,503
- Debts after one year -€12,880
no longer reported in 2024 (was €12,880)
- Profit (loss) carried forward +€3,745
up €3,745 (+16.5%), from €22,741 to €26,486
- Other debts +€3,096
new in 2024: €3,096
- Tax, wage and social debts -€2,414
down €2,414 (-29.3%), from €8,250 to €5,836
- Trade debts +€1,780
up €1,780 (+8.5%), from €20,864 to €22,644
- Gross operating margin -€16,640
down €16,640 (-46.5%), from €35,790 to €19,150
- Taxes -€5,176
down €5,176 (-79.6%), from €6,500 to €1,324
- Depreciation +€3,116
up €3,116 (+34.9%), from €8,925 to €12,041
- Financial charges +€1,743
new in 2024: €1,743
- Other operating charges -€1,693
down €1,693 (-85.1%), from €1,990 to €297
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 | €68,235 | €61,562 | -€6,673 | -9.8% |
| Fixed assets | 21/28 | €29,587 | €17,546 | -€12,041 | -40.7% |
| Tangible fixed assets | 22/27 | €29,587 | €17,546 | -€12,041 | -40.7% |
| Furniture and vehicles | 24 | €29,587 | €17,546 | -€12,041 | -40.7% |
| Current assets | 29/58 | €38,648 | €44,016 | +€5,368 | +13.9% |
| Amounts receivable within one year | 40/41 | €37,888 | €43,466 | +€5,578 | +14.7% |
| Trade receivables | 40 | €33,954 | €39,457 | +€5,503 | +16.2% |
| Other amounts receivable | 41 | €3,934 | €4,009 | +€75 | +1.9% |
| Cash at bank and in hand | 54/58 | €760 | €550 | -€210 | -27.6% |
| Total equity and liabilities | 10/49 | €68,235 | €61,562 | -€6,673 | -9.8% |
| Equity | 10/15 | €26,241 | €29,986 | +€3,745 | +14.3% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,741 | €26,486 | +€3,745 | +16.5% |
| Amounts payable | 17/49 | €41,994 | €31,576 | -€10,418 | -24.8% |
| Amounts payable after more than one year | 17 | €12,880 | - | -€12,880 | |
| Other amounts payable | 178/9 | €12,880 | - | -€12,880 | |
| Amounts payable within one year | 42/48 | €29,114 | €31,576 | +€2,462 | +8.5% |
| Trade debts | 44 | €20,864 | €22,644 | +€1,780 | +8.5% |
| Suppliers | 440/4 | €20,864 | €22,644 | +€1,780 | +8.5% |
| Taxes, remuneration and social security | 45 | €8,250 | €5,836 | -€2,414 | -29.3% |
| Taxes | 450/3 | €8,250 | €5,836 | -€2,414 | -29.3% |
| Other amounts payable | 47/48 | - | €3,096 | +€3,096 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,925 | €12,041 | +€3,116 | +34.9% |
| Other operating charges | 640/8 | €1,990 | €297 | -€1,693 | -85.1% |
| Gross operating margin | 9900 | €35,790 | €19,150 | -€16,640 | -46.5% |
| Operating profit (loss) | 9901 | €24,875 | €6,812 | -€18,063 | -72.6% |
| Financial charges | 65/66B | - | €1,743 | +€1,743 | |
| Recurring financial charges | 65 | - | €1,743 | +€1,743 | |
| Profit (loss) for the period before taxes | 9903 | €24,875 | €5,069 | -€19,806 | -79.6% |
| Income taxes | 67/77 | €6,500 | €1,324 | -€5,176 | -79.6% |
| Profit (loss) for the period | 9904 | €18,375 | €3,745 | -€14,630 | -79.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,375 | €3,745 | -€14,630 | -79.6% |
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 29 September 2026 via checked.be.