O&K Consulting: what changed
O&K Consulting
Largest movements
- Cash -€20,814
down €20,814 (-80.4%), from €25,872 to €5,058
mainly Tax, wage and social debts (-€11,029) and Net result for the year (-€10,924)
- Receivables within one year -€1,778
down €1,778 (-3.9%), from €46,008 to €44,231
of which Trade receivables: -€1,724
- Tax, wage and social debts -€11,029
down €11,029 (-58.5%), from €18,851 to €7,822
of which Taxes: -€11,029
- Reserves -€10,924
down €10,924 (-22.3%), from €49,077 to €38,153
- Advances received -€2,251
no longer reported in 2025 (was €2,251)
- Trade debts +€1,003
up €1,003 (+131%), from €764 to €1,768
- Gross operating margin -€24,488
down €24,488, from €18,586 to -€5,903
- Taxes -€6,991
down €6,991 (-100.0%), from €6,991 to €0
- Other operating charges +€4,876
new in 2025: €4,876
- Financial income -€702
down €702 (-39.6%), from €1,770 to €1,068
- Financial charges +€414
up €414 (+293%), from €141 to €555
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,943 | €52,743 | -€23,200 | -30.5% |
| Fixed assets | 21/28 | €1,131 | €472 | -€659 | -58.3% |
| Tangible fixed assets | 22/27 | €981 | €322 | -€659 | -67.2% |
| Furniture and vehicles | 24 | €981 | €322 | -€659 | -67.2% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €74,812 | €52,271 | -€22,541 | -30.1% |
| Amounts receivable within one year | 40/41 | €46,008 | €44,231 | -€1,778 | -3.9% |
| Trade receivables | 40 | €1,860 | €136 | -€1,724 | -92.7% |
| Other amounts receivable | 41 | €44,148 | €44,095 | -€53 | -0.1% |
| Current investments | 50/53 | €2,932 | €2,983 | +€51 | +1.7% |
| Cash at bank and in hand | 54/58 | €25,872 | €5,058 | -€20,814 | -80.4% |
| Total equity and liabilities | 10/49 | €75,943 | €52,743 | -€23,200 | -30.5% |
| Equity | 10/15 | €54,077 | €43,153 | -€10,924 | -20.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €49,077 | €38,153 | -€10,924 | -22.3% |
| Distributable reserves | 133 | €49,077 | €38,153 | -€10,924 | -22.3% |
| Amounts payable | 17/49 | €21,866 | €9,590 | -€12,276 | -56.1% |
| Amounts payable within one year | 42/48 | €21,866 | €9,590 | -€12,276 | -56.1% |
| Trade debts | 44 | €764 | €1,768 | +€1,003 | +131% |
| Suppliers | 440/4 | €764 | €1,768 | +€1,003 | +131% |
| Advances received on contracts in progress | 46 | €2,251 | - | -€2,251 | |
| Taxes, remuneration and social security | 45 | €18,851 | €7,822 | -€11,029 | -58.5% |
| Taxes | 450/3 | €18,467 | €7,438 | -€11,029 | -59.7% |
| Remuneration and social security | 454/9 | €384 | €384 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,035 | €659 | -€376 | -36.3% |
| Other operating charges | 640/8 | - | €4,876 | +€4,876 | |
| Gross operating margin | 9900 | €18,586 | -€5,903 | -€24,488 | |
| Operating profit (loss) | 9901 | €17,551 | -€11,438 | -€28,988 | |
| Financial income | 75/76B | €1,770 | €1,068 | -€702 | -39.6% |
| Recurring financial income | 75 | €1,770 | €1,068 | -€702 | -39.6% |
| Financial charges | 65/66B | €141 | €555 | +€414 | +293% |
| Recurring financial charges | 65 | €141 | €555 | +€414 | +293% |
| Profit (loss) for the period before taxes | 9903 | €19,180 | -€10,924 | -€30,104 | |
| Income taxes | 67/77 | €6,991 | €0 | -€6,991 | -100.0% |
| Profit (loss) for the period | 9904 | €12,189 | -€10,924 | -€23,113 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,189 | -€10,924 | -€23,113 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.