OAK3: 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.
OAK3
Largest movements
- Cash +€52,931
up €52,931 (+40.6%), from €130,447 to €183,378
mainly Net result for the year (+€63,822) and Tax, wage and social debts (+€18,329)
- Tangible fixed assets -€8,361
down €8,361 (-40.9%), from €20,459 to €12,098
- Reserves +€38,500
up €38,500 (+32.0%), from €120,360 to €158,860
of which Distributable reserves: +€38,500
- Tax, wage and social debts +€18,329
up €18,329 (+264%), from €6,938 to €25,267
- Other debts -€10,491
down €10,491 (-97.2%), from €10,791 to €300
- Gross operating margin +€59,094
up €59,094 (+123%), from €48,213 to €107,307
- Taxes +€17,655
up €17,655 (+167%), from €10,584 to €28,239
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 | €151,617 | €197,277 | +€45,660 | +30.1% |
| Fixed assets | 21/28 | €20,459 | €12,098 | -€8,361 | -40.9% |
| Tangible fixed assets | 22/27 | €20,459 | €12,098 | -€8,361 | -40.9% |
| Furniture and vehicles | 24 | €20,459 | €12,098 | -€8,361 | -40.9% |
| Current assets | 29/58 | €131,158 | €185,179 | +€54,021 | +41.2% |
| Amounts receivable within one year | 40/41 | €0 | €1,023 | +€1,023 | |
| Trade receivables | 40 | - | €1,007 | +€1,007 | |
| Other amounts receivable | 41 | €0 | €15 | +€15 | |
| Cash at bank and in hand | 54/58 | €130,447 | €183,378 | +€52,931 | +40.6% |
| Deferred charges and accrued income | 490/1 | €710 | €778 | +€68 | +9.6% |
| Total equity and liabilities | 10/49 | €151,617 | €197,277 | +€45,660 | +30.1% |
| Equity | 10/15 | €132,023 | €170,844 | +€38,822 | +29.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €120,360 | €158,860 | +€38,500 | +32.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €120,360 | €158,860 | +€38,500 | +32.0% |
| Profit (loss) carried forward | 14 | €5,463 | €5,784 | +€322 | +5.9% |
| Amounts payable | 17/49 | €19,594 | €26,433 | +€6,839 | +34.9% |
| Amounts payable within one year | 42/48 | €19,594 | €26,433 | +€6,839 | +34.9% |
| Trade debts | 44 | €1,865 | €866 | -€999 | -53.6% |
| Suppliers | 440/4 | €1,865 | €866 | -€999 | -53.6% |
| Taxes, remuneration and social security | 45 | €6,938 | €25,267 | +€18,329 | +264% |
| Taxes | 450/3 | €6,938 | €25,267 | +€18,329 | +264% |
| Other amounts payable | 47/48 | €10,791 | €300 | -€10,491 | -97.2% |
| Non-recurring operating income | 76A | €0 | €2,077 | +€2,077 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,086 | €13,958 | -€127 | -0.9% |
| Other operating charges | 640/8 | €1,292 | €1,156 | -€136 | -10.5% |
| Non-recurring operating charges | 66A | €74 | €0 | -€74 | -100% |
| Gross operating margin | 9900 | €48,213 | €107,307 | +€59,094 | +123% |
| Operating profit (loss) | 9901 | €32,762 | €92,194 | +€59,431 | +181% |
| Financial charges | 65/66B | €85 | €133 | +€48 | +56.0% |
| Recurring financial charges | 65 | €85 | €133 | +€48 | +56.0% |
| Profit (loss) for the period before taxes | 9903 | €32,677 | €92,060 | +€59,383 | +182% |
| Income taxes | 67/77 | €10,584 | €28,239 | +€17,655 | +167% |
| Profit (loss) for the period | 9904 | €22,093 | €63,822 | +€41,728 | +189% |
| Profit (loss) for the period to be appropriated | 9905 | €22,093 | €63,822 | +€41,728 | +189% |
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 13 October 2026 via checked.be.