O.K.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.L.
Largest movements
- Tangible fixed assets -€15,130
down €15,130 (-17.9%), from €84,599 to €69,468
- Receivables within one year +€4,673
up €4,673 (+83.5%), from €5,596 to €10,269
of which Trade receivables: +€8,851
- Cash +€3,034
up €3,034 (+3.8%), from €79,132 to €82,166
mainly Other debts (+€21,054) and Net result for the year (+€18,674)
- Profit (loss) carried forward -€21,326
down €21,326 (-27.5%), from €77,577 to €56,251
- Other debts +€21,054
up €21,054 (+297%), from €7,086 to €28,140
- Debts after one year -€12,228
down €12,228 (-26.2%), from €46,658 to €34,430
- Tax, wage and social debts +€4,755
up €4,755 (+64.3%), from €7,393 to €12,147
- Gross operating margin -€11,654
down €11,654 (-20.9%), from €55,667 to €44,013
- Depreciation +€10,119
up €10,119 (+139%), from €7,263 to €17,382
- Taxes -€7,246
down €7,246 (-58.5%), from €12,393 to €5,147
- Financial charges +€867
up €867 (+61.6%), from €1,407 to €2,273
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 | €172,997 | €166,432 | -€6,566 | -3.8% |
| Fixed assets | 21/28 | €84,624 | €69,493 | -€15,130 | -17.9% |
| Tangible fixed assets | 22/27 | €84,599 | €69,468 | -€15,130 | -17.9% |
| Furniture and vehicles | 24 | €84,599 | €69,468 | -€15,130 | -17.9% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €88,374 | €96,939 | +€8,565 | +9.7% |
| Amounts receivable within one year | 40/41 | €5,596 | €10,269 | +€4,673 | +83.5% |
| Trade receivables | 40 | €0 | €8,851 | +€8,851 | |
| Other amounts receivable | 41 | €5,596 | €1,418 | -€4,178 | -74.7% |
| Cash at bank and in hand | 54/58 | €79,132 | €82,166 | +€3,034 | +3.8% |
| Deferred charges and accrued income | 490/1 | €3,646 | €4,504 | +€858 | +23.5% |
| Total equity and liabilities | 10/49 | €172,997 | €166,432 | -€6,566 | -3.8% |
| Equity | 10/15 | €98,037 | €76,711 | -€21,326 | -21.8% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,577 | €56,251 | -€21,326 | -27.5% |
| Amounts payable | 17/49 | €74,960 | €89,721 | +€14,761 | +19.7% |
| Amounts payable after more than one year | 17 | €46,658 | €34,430 | -€12,228 | -26.2% |
| Financial debts | 170/4 | €46,658 | €34,430 | -€12,228 | -26.2% |
| Amounts payable within one year | 42/48 | €28,302 | €55,291 | +€26,989 | +95.4% |
| Current portion of amounts payable after more than one year | 42 | €11,748 | €12,228 | +€480 | +4.1% |
| Trade debts | 44 | €2,075 | €2,776 | +€700 | +33.7% |
| Suppliers | 440/4 | €2,075 | €2,776 | +€700 | +33.7% |
| Taxes, remuneration and social security | 45 | €7,393 | €12,147 | +€4,755 | +64.3% |
| Taxes | 450/3 | €7,393 | €12,147 | +€4,755 | +64.3% |
| Other amounts payable | 47/48 | €7,086 | €28,140 | +€21,054 | +297% |
| Non-recurring operating income | 76A | €14,059 | €0 | -€14,059 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,263 | €17,382 | +€10,119 | +139% |
| Other operating charges | 640/8 | €486 | €545 | +€59 | +12.1% |
| Gross operating margin | 9900 | €55,667 | €44,013 | -€11,654 | -20.9% |
| Operating profit (loss) | 9901 | €47,918 | €26,086 | -€21,832 | -45.6% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €1,407 | €2,273 | +€867 | +61.6% |
| Recurring financial charges | 65 | €1,407 | €2,273 | +€867 | +61.6% |
| Profit (loss) for the period before taxes | 9903 | €46,511 | €23,821 | -€22,690 | -48.8% |
| Income taxes | 67/77 | €12,393 | €5,147 | -€7,246 | -58.5% |
| Profit (loss) for the period | 9904 | €34,118 | €18,674 | -€15,444 | -45.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,118 | €18,674 | -€15,444 | -45.3% |
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 27 October 2026 via checked.be.