OCKNi: what changed
Two fiscal 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.
OCKNi
Largest movements
- Tangible fixed assets -€20,763
down €20,763 (-3.6%), from €578,185 to €557,422
of which Land and buildings: -€21,605
- Debts after one year -€38,884
down €38,884 (-10.7%), from €361,961 to €323,077
of which Financial debts: -€38,884
- Reserves +€24,050
up €24,050 (+28.9%), from €83,325 to €107,374
- Tax, wage and social debts -€8,286
down €8,286 (-85.3%), from €9,713 to €1,426
- Gross operating margin +€2,199
up €2,199 (+3.3%), from €66,221 to €68,420
- Taxes +€1,714
up €1,714 (+17.9%), from €9,575 to €11,289
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.
Cash bridge derived
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 | €610,521 | €587,829 | -€22,692 | -3.7% |
| Fixed assets | 21/28 | €578,185 | €557,422 | -€20,763 | -3.6% |
| Tangible fixed assets | 22/27 | €578,185 | €557,422 | -€20,763 | -3.6% |
| Land and buildings | 22 | €578,185 | €556,580 | -€21,605 | -3.7% |
| Plant, machinery and equipment | 23 | - | €842 | +€842 | |
| Current assets | 29/58 | €32,336 | €30,407 | -€1,929 | -6.0% |
| Amounts receivable within one year | 40/41 | €1,783 | - | -€1,783 | |
| Trade receivables | 40 | €1,783 | - | -€1,783 | |
| Cash at bank and in hand | 54/58 | €29,249 | €29,026 | -€223 | -0.8% |
| Deferred charges and accrued income | 490/1 | €1,304 | €1,381 | +€77 | +5.9% |
| Total equity and liabilities | 10/49 | €610,521 | €587,829 | -€22,692 | -3.7% |
| Equity | 10/15 | €167,325 | €191,374 | +€24,050 | +14.4% |
| Contributions | 10/11 | €84,000 | €84,000 | = | 0.0% |
| Outside capital | 11 | - | €84,000 | +€84,000 | |
| Other | 1109/19 | - | €84,000 | +€84,000 | |
| Reserves | 13 | €83,325 | €107,374 | +€24,050 | +28.9% |
| Distributable reserves | 133 | €83,325 | €107,374 | +€24,050 | +28.9% |
| Amounts payable | 17/49 | €443,196 | €396,455 | -€46,742 | -10.5% |
| Amounts payable after more than one year | 17 | €361,961 | €323,077 | -€38,884 | -10.7% |
| Financial debts | 170/4 | €360,371 | €321,487 | -€38,884 | -10.8% |
| Other amounts payable | 178/9 | €1,590 | €1,590 | = | 0.0% |
| Amounts payable within one year | 42/48 | €79,169 | €71,310 | -€7,859 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €38,415 | €38,884 | +€469 | +1.2% |
| Trade debts | 44 | €42 | - | -€42 | |
| Suppliers | 440/4 | €42 | - | -€42 | |
| Taxes, remuneration and social security | 45 | €9,713 | €1,426 | -€8,286 | -85.3% |
| Taxes | 450/3 | €9,713 | €1,426 | -€8,286 | -85.3% |
| Other amounts payable | 47/48 | €31,000 | €31,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,066 | €2,067 | +€1 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,553 | €19,207 | -€346 | -1.8% |
| Other operating charges | 640/8 | €6,224 | €6,622 | +€399 | +6.4% |
| Non-recurring operating charges | 66A | - | €2,404 | +€2,404 | |
| Gross operating margin | 9900 | €66,221 | €68,420 | +€2,199 | +3.3% |
| Operating profit (loss) | 9901 | €40,444 | €40,187 | -€257 | -0.6% |
| Financial charges | 65/66B | €5,305 | €4,848 | -€457 | -8.6% |
| Recurring financial charges | 65 | €5,305 | €4,848 | -€457 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €35,139 | €35,339 | +€200 | +0.6% |
| Income taxes | 67/77 | €9,575 | €11,289 | +€1,714 | +17.9% |
| Profit (loss) for the period | 9904 | €25,564 | €24,050 | -€1,514 | -5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,564 | €24,050 | -€1,514 | -5.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.