Jan Okon: 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.
Jan Okon
Largest movements
- Cash +€72,689
up €72,689 (+142%), from €51,222 to €123,911
mainly Net result for the year (+€70,956) and Tax, wage and social debts (+€10,802)
- Receivables within one year +€6,339
up €6,339 (+2,383%), from €266 to €6,605
of which Trade receivables: +€4,289
- Reserves +€70,956
up €70,956 (+274%), from €25,867 to €96,824
- Tax, wage and social debts +€10,802
up €10,802 (+75.1%), from €14,390 to €25,191
- Trade debts -€2,094
down €2,094 (-52.8%), from €3,966 to €1,872
- Gross operating margin +€63,082
up €63,082 (+184%), from €34,224 to €97,306
- Taxes +€11,851
up €11,851 (+177%), from €6,705 to €18,556
- Other operating charges +€4,509
up €4,509 (+269%), from €1,678 to €6,187
- Financial charges +€1,852
up €1,852, from -€19 to €1,833
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 | €52,754 | €131,782 | +€79,028 | +150% |
| Current assets | 29/58 | €52,754 | €131,782 | +€79,028 | +150% |
| Amounts receivable within one year | 40/41 | €266 | €6,605 | +€6,339 | +2,383% |
| Trade receivables | 40 | €264 | €4,553 | +€4,289 | +1,626% |
| Other amounts receivable | 41 | €2 | €2,052 | +€2,050 | +89,117% |
| Cash at bank and in hand | 54/58 | €51,222 | €123,911 | +€72,689 | +142% |
| Deferred charges and accrued income | 490/1 | €1,266 | €1,266 | = | 0.0% |
| Total equity and liabilities | 10/49 | €52,754 | €131,782 | +€79,028 | +150% |
| Equity | 10/15 | €30,867 | €101,824 | +€70,956 | +230% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €25,867 | €96,824 | +€70,956 | +274% |
| Distributable reserves | 133 | €25,867 | €96,824 | +€70,956 | +274% |
| Amounts payable | 17/49 | €21,887 | €29,959 | +€8,072 | +36.9% |
| Amounts payable within one year | 42/48 | €21,637 | €29,959 | +€8,322 | +38.5% |
| Trade debts | 44 | €3,966 | €1,872 | -€2,094 | -52.8% |
| Suppliers | 440/4 | €3,966 | €1,872 | -€2,094 | -52.8% |
| Taxes, remuneration and social security | 45 | €14,390 | €25,191 | +€10,802 | +75.1% |
| Taxes | 450/3 | €14,390 | €25,191 | +€10,802 | +75.1% |
| Other amounts payable | 47/48 | €3,281 | €2,896 | -€385 | -11.7% |
| Accrued charges and deferred income | 492/3 | €250 | €0 | -€250 | -100% |
| Other operating charges | 640/8 | €1,678 | €6,187 | +€4,509 | +269% |
| Gross operating margin | 9900 | €34,224 | €97,306 | +€63,082 | +184% |
| Operating profit (loss) | 9901 | €32,546 | €91,120 | +€58,573 | +180% |
| Financial income | 75/76B | €7 | €225 | +€219 | +3,159% |
| Recurring financial income | 75 | €7 | €225 | +€219 | +3,159% |
| Financial charges | 65/66B | -€19 | €1,833 | +€1,852 | |
| Recurring financial charges | 65 | -€19 | €1,833 | +€1,852 | |
| Profit (loss) for the period before taxes | 9903 | €32,573 | €89,512 | +€56,940 | +175% |
| Income taxes | 67/77 | €6,705 | €18,556 | +€11,851 | +177% |
| Profit (loss) for the period | 9904 | €25,867 | €70,956 | +€45,089 | +174% |
| Profit (loss) for the period to be appropriated | 9905 | €25,867 | €70,956 | +€45,089 | +174% |
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 14 October 2026 via checked.be.