OAKAY: 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.
OAKAY
Largest movements
- Cash -€42,978
down €42,978 (-66.1%), from €65,001 to €22,023
mainly Contributions, distributions and other (-€90,391) and Current investments (-€24,707)
- Current investments +€24,707
up €24,707 (+82.4%), from €30,000 to €54,707
- Reserves -€34,302
down €34,302 (-37.9%), from €90,391 to €56,090
- Other debts +€17,435
up €17,435 (+188%), from €9,269 to €26,705
- Tax, wage and social debts -€1,863
down €1,863 (-26.8%), from €6,946 to €5,082
of which Taxes: -€1,892
- Financial income +€9,152
new in 2025: €9,152
- Gross operating margin +€1,235
up €1,235 (+2.1%), from €58,878 to €60,113
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 | €109,627 | €91,210 | -€18,417 | -16.8% |
| Fixed assets | 21/28 | €2,526 | €1,547 | -€979 | -38.8% |
| Tangible fixed assets | 22/27 | €2,466 | €1,487 | -€979 | -39.7% |
| Furniture and vehicles | 24 | €2,466 | €1,487 | -€979 | -39.7% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €107,101 | €89,663 | -€17,438 | -16.3% |
| Amounts receivable within one year | 40/41 | €12,100 | €12,933 | +€833 | +6.9% |
| Trade receivables | 40 | €12,100 | €12,100 | = | 0.0% |
| Other amounts receivable | 41 | - | €833 | +€833 | |
| Current investments | 50/53 | €30,000 | €54,707 | +€24,707 | +82.4% |
| Cash at bank and in hand | 54/58 | €65,001 | €22,023 | -€42,978 | -66.1% |
| Total equity and liabilities | 10/49 | €109,627 | €91,210 | -€18,417 | -16.8% |
| Equity | 10/15 | €92,891 | €58,590 | -€34,302 | -36.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €90,391 | €56,090 | -€34,302 | -37.9% |
| Distributable reserves | 133 | €90,391 | €56,090 | -€34,302 | -37.9% |
| Amounts payable | 17/49 | €16,736 | €32,620 | +€15,885 | +94.9% |
| Amounts payable within one year | 42/48 | €16,736 | €32,620 | +€15,885 | +94.9% |
| Trade debts | 44 | €520 | €833 | +€313 | +60.1% |
| Suppliers | 440/4 | €520 | €833 | +€313 | +60.1% |
| Taxes, remuneration and social security | 45 | €6,946 | €5,082 | -€1,863 | -26.8% |
| Taxes | 450/3 | €4,020 | €2,127 | -€1,892 | -47.1% |
| Remuneration and social security | 454/9 | €2,926 | €2,955 | +€29 | +1.0% |
| Other amounts payable | 47/48 | €9,269 | €26,705 | +€17,435 | +188% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €471 | €979 | +€508 | +108% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €58,878 | €60,113 | +€1,235 | +2.1% |
| Operating profit (loss) | 9901 | €58,407 | €59,014 | +€607 | +1.0% |
| Financial income | 75/76B | - | €9,152 | +€9,152 | |
| Recurring financial income | 75 | - | €9,152 | +€9,152 | |
| Financial charges | 65/66B | €39 | €625 | +€586 | +1,501% |
| Recurring financial charges | 65 | €39 | €625 | +€586 | +1,501% |
| Profit (loss) for the period before taxes | 9903 | €58,368 | €67,541 | +€9,173 | +15.7% |
| Income taxes | 67/77 | €11,776 | €11,451 | -€325 | -2.8% |
| Profit (loss) for the period | 9904 | €46,592 | €56,090 | +€9,498 | +20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,592 | €56,090 | +€9,498 | +20.4% |
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 14 October 2026 via checked.be.