O.K.A.-L: 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.
O.K.A.-L
Largest movements
- Receivables within one year -€32,554
no longer reported in 2025 (was €32,554)
- Deferred charges and accrued income +€25,771
up €25,771 (+325%), from €7,941 to €33,712
- Intangible fixed assets -€14,131
down €14,131 (-98.5%), from €14,349 to €219
- Cash -€8,758
down €8,758 (-8.8%), from €99,791 to €91,034
mainly Contributions, distributions and other (-€28,726) and Other debts (-€28,039)
- Other debts -€28,039
down €28,039 (-27.9%), from €100,501 to €72,462
- Debts after one year -€13,320
no longer reported in 2025 (was €13,320)
- Reserves +€9,383
up €9,383 (+14.0%), from €67,108 to €76,491
- Gross operating margin +€14,183
up €14,183 (+45.5%), from €31,171 to €45,354
- Financial income -€8,387
down €8,387 (-26.9%), from €31,175 to €22,788
- Taxes +€4,778
up €4,778 (+57.7%), from €8,283 to €13,062
- Financial charges +€1,057
up €1,057 (+783%), from €135 to €1,192
- Depreciation +€460
up €460 (+3.1%), from €14,671 to €15,130
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 | €193,188 | €162,977 | -€30,211 | -15.6% |
| Fixed assets | 21/28 | €52,901 | €38,231 | -€14,670 | -27.7% |
| Intangible fixed assets | 21 | €14,349 | €219 | -€14,131 | -98.5% |
| Tangible fixed assets | 22/27 | €1,027 | €488 | -€539 | -52.5% |
| Furniture and vehicles | 24 | €1,027 | €488 | -€539 | -52.5% |
| Financial fixed assets | 28 | €37,525 | €37,525 | = | 0.0% |
| Current assets | 29/58 | €140,287 | €124,746 | -€15,541 | -11.1% |
| Amounts receivable within one year | 40/41 | €32,554 | - | -€32,554 | |
| Trade receivables | 40 | €32,554 | - | -€32,554 | |
| Cash at bank and in hand | 54/58 | €99,791 | €91,034 | -€8,758 | -8.8% |
| Deferred charges and accrued income | 490/1 | €7,941 | €33,712 | +€25,771 | +325% |
| Total equity and liabilities | 10/49 | €193,188 | €162,977 | -€30,211 | -15.6% |
| Equity | 10/15 | €75,168 | €84,551 | +€9,383 | +12.5% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Contributions outside capital | 11 | €8,060 | €8,060 | = | 0.0% |
| Other | 1109/19 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €67,108 | €76,491 | +€9,383 | +14.0% |
| Distributable reserves | 133 | €67,108 | €76,491 | +€9,383 | +14.0% |
| Amounts payable | 17/49 | €118,020 | €78,425 | -€39,594 | -33.5% |
| Amounts payable after more than one year | 17 | €13,320 | - | -€13,320 | |
| Other amounts payable | 178/9 | €13,320 | - | -€13,320 | |
| Amounts payable within one year | 42/48 | €104,700 | €78,425 | -€26,274 | -25.1% |
| Trade debts | 44 | - | €32 | +€32 | |
| Suppliers | 440/4 | - | €32 | +€32 | |
| Taxes, remuneration and social security | 45 | €4,199 | €5,931 | +€1,732 | +41.3% |
| Taxes | 450/3 | €4,199 | €5,931 | +€1,732 | +41.3% |
| Other amounts payable | 47/48 | €100,501 | €72,462 | -€28,039 | -27.9% |
| Non-recurring operating income | 76A | - | €5,000 | +€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,671 | €15,130 | +€460 | +3.1% |
| Other operating charges | 640/8 | €875 | €649 | -€226 | -25.8% |
| Gross operating margin | 9900 | €31,171 | €45,354 | +€14,183 | +45.5% |
| Operating profit (loss) | 9901 | €15,626 | €29,575 | +€13,949 | +89.3% |
| Financial income | 75/76B | €31,175 | €22,788 | -€8,387 | -26.9% |
| Recurring financial income | 75 | €31,175 | €22,788 | -€8,387 | -26.9% |
| Financial charges | 65/66B | €135 | €1,192 | +€1,057 | +783% |
| Recurring financial charges | 65 | €135 | €1,192 | +€1,057 | +783% |
| Profit (loss) for the period before taxes | 9903 | €46,666 | €51,171 | +€4,505 | +9.7% |
| Income taxes | 67/77 | €8,283 | €13,062 | +€4,778 | +57.7% |
| Profit (loss) for the period | 9904 | €38,382 | €38,109 | -€273 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €38,382 | €38,109 | -€273 | -0.7% |
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 29 October 2026 via checked.be.