O.KER Consulting: 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.KER Consulting
Largest movements
- Cash +€119,996
up €119,996 (+234%), from €51,189 to €171,185
mainly Current investments (+€65,833) and Net result for the year (+€46,716)
- Current investments -€65,833
down €65,833 (-47.0%), from €140,000 to €74,167
- Tangible fixed assets -€13,496
down €13,496 (-28.6%), from €47,240 to €33,743
of which Furniture and vehicles: -€12,638
- Receivables within one year +€3,397
up €3,397 (+28.8%), from €11,791 to €15,188
of which Trade receivables: +€3,841
- Reserves +€46,716
up €46,716 (+20.1%), from €232,388 to €279,105
- Gross operating margin -€11,980
down €11,980 (-14.0%), from €85,874 to €73,894
- Taxes -€2,456
down €2,456 (-12.0%), from €20,422 to €17,966
- Financial income +€2,338
up €2,338 (+80.9%), from €2,888 to €5,226
of which Financial income: +€2,338
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 | €250,220 | €294,283 | +€44,063 | +17.6% |
| Fixed assets | 21/28 | €47,240 | €33,743 | -€13,496 | -28.6% |
| Tangible fixed assets | 22/27 | €47,240 | €33,743 | -€13,496 | -28.6% |
| Plant, machinery and equipment | 23 | €1,555 | €1,156 | -€399 | -25.7% |
| Furniture and vehicles | 24 | €44,308 | €31,670 | -€12,638 | -28.5% |
| Other tangible fixed assets | 26 | €1,376 | €917 | -€459 | -33.3% |
| Current assets | 29/58 | €202,980 | €260,539 | +€57,559 | +28.4% |
| Amounts receivable within one year | 40/41 | €11,791 | €15,188 | +€3,397 | +28.8% |
| Trade receivables | 40 | €11,347 | €15,188 | +€3,841 | +33.8% |
| Other amounts receivable | 41 | €444 | €0 | -€444 | -100% |
| Current investments | 50/53 | €140,000 | €74,167 | -€65,833 | -47.0% |
| Cash at bank and in hand | 54/58 | €51,189 | €171,185 | +€119,996 | +234% |
| Total equity and liabilities | 10/49 | €250,220 | €294,283 | +€44,063 | +17.6% |
| Equity | 10/15 | €238,588 | €285,305 | +€46,716 | +19.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €232,388 | €279,105 | +€46,716 | +20.1% |
| Distributable reserves | 133 | €232,388 | €279,105 | +€46,716 | +20.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €11,631 | €8,978 | -€2,654 | -22.8% |
| Amounts payable within one year | 42/48 | €11,631 | €8,978 | -€2,654 | -22.8% |
| Trade debts | 44 | €1,349 | €1,147 | -€202 | -15.0% |
| Suppliers | 440/4 | €1,349 | €1,147 | -€202 | -15.0% |
| Taxes, remuneration and social security | 45 | €8,075 | €5,624 | -€2,451 | -30.4% |
| Taxes | 450/3 | €4,775 | €5,624 | +€849 | +17.8% |
| Remuneration and social security | 454/9 | €3,300 | €0 | -€3,300 | -100% |
| Other amounts payable | 47/48 | €2,207 | €2,207 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €286 | €185 | -€101 | -35.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,085 | €13,496 | -€588 | -4.2% |
| Other operating charges | 640/8 | €599 | €617 | +€18 | +3.0% |
| Gross operating margin | 9900 | €85,874 | €73,894 | -€11,980 | -14.0% |
| Operating profit (loss) | 9901 | €70,904 | €59,595 | -€11,309 | -15.9% |
| Financial income | 75/76B | €2,888 | €5,226 | +€2,338 | +80.9% |
| Recurring financial income | 75 | €2,888 | €5,226 | +€2,338 | +80.9% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €178 | €138 | -€40 | -22.4% |
| Recurring financial charges | 65 | €178 | €138 | -€40 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €73,614 | €64,682 | -€8,931 | -12.1% |
| Income taxes | 67/77 | €20,422 | €17,966 | -€2,456 | -12.0% |
| Profit (loss) for the period | 9904 | €53,192 | €46,716 | -€6,475 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €53,192 | €46,716 | -€6,475 | -12.2% |
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.