OK: 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.
OK
Largest movements
- Receivables within one year +€14,921
up €14,921 (+14.4%), from €103,526 to €118,447
of which Trade receivables: +€12,000
- Tangible fixed assets -€2,318
down €2,318 (-25.9%), from €8,950 to €6,632
of which Furniture and vehicles: -€1,624
- Cash +€1,695
up €1,695 (+20.6%), from €8,228 to €9,924
mainly Net result for the year (+€15,552) and Depreciation (+€4,557)
- Reserves +€15,552
up €15,552 (+31.4%), from €49,499 to €65,051
- Gross operating margin +€23,410
up €23,410 (+4340.8%), from €539 to €23,949
- Taxes +€8,029
up €8,029 (+1347.0%), from €596 to €8,626
- Depreciation -€692
down €692 (-13.2%), from €5,248 to €4,557
- Financial income -€537
down €537 (-8.7%), from €6,194 to €5,656
- Other operating charges +€294
up €294 (+75.9%), from €387 to €681
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 | €120,704 | €135,002 | +€14,299 | +11.8% |
| Fixed assets | 21/28 | €8,950 | €6,632 | -€2,318 | -25.9% |
| Tangible fixed assets | 22/27 | €8,950 | €6,632 | -€2,318 | -25.9% |
| Furniture and vehicles | 24 | €7,506 | €5,882 | -€1,624 | -21.6% |
| Other tangible fixed assets | 26 | €1,443 | €749 | -€694 | -48.1% |
| Current assets | 29/58 | €111,754 | €128,370 | +€16,616 | +14.9% |
| Amounts receivable within one year | 40/41 | €103,526 | €118,447 | +€14,921 | +14.4% |
| Trade receivables | 40 | - | €12,000 | +€12,000 | |
| Other amounts receivable | 41 | €103,526 | €106,447 | +€2,921 | +2.8% |
| Cash at bank and in hand | 54/58 | €8,228 | €9,924 | +€1,695 | +20.6% |
| Total equity and liabilities | 10/49 | €120,704 | €135,002 | +€14,299 | +11.8% |
| Equity | 10/15 | €109,240 | €124,792 | +€15,552 | +14.2% |
| Contributions | 10/11 | €6,666 | €6,666 | = | 0.0% |
| Reserves | 13 | €49,499 | €65,051 | +€15,552 | +31.4% |
| Distributable reserves | 133 | €49,499 | €65,051 | +€15,552 | +31.4% |
| Profit (loss) carried forward | 14 | €53,075 | €53,075 | = | 0.0% |
| Amounts payable | 17/49 | €11,463 | €10,210 | -€1,253 | -10.9% |
| Amounts payable within one year | 42/48 | €11,463 | €10,210 | -€1,253 | -10.9% |
| Trade debts | 44 | €2,302 | €1,327 | -€975 | -42.3% |
| Suppliers | 440/4 | €2,302 | €1,327 | -€975 | -42.3% |
| Taxes, remuneration and social security | 45 | €9,161 | €8,883 | -€279 | -3.0% |
| Taxes | 450/3 | €9,161 | €8,883 | -€279 | -3.0% |
| Remuneration, social security and pensions | 62 | -€29 | - | +€29 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,248 | €4,557 | -€692 | -13.2% |
| Other operating charges | 640/8 | €387 | €681 | +€294 | +75.9% |
| Gross operating margin | 9900 | €539 | €23,949 | +€23,410 | +4340.8% |
| Operating profit (loss) | 9901 | -€5,067 | €18,711 | +€23,778 | |
| Financial income | 75/76B | €6,194 | €5,656 | -€537 | -8.7% |
| Recurring financial income | 75 | €6,194 | €5,656 | -€537 | -8.7% |
| Financial charges | 65/66B | €455 | €190 | -€265 | -58.2% |
| Recurring financial charges | 65 | €455 | €190 | -€265 | -58.2% |
| Profit (loss) for the period before taxes | 9903 | €672 | €24,177 | +€23,506 | +3499.2% |
| Income taxes | 67/77 | €596 | €8,626 | +€8,029 | +1347.0% |
| Profit (loss) for the period | 9904 | €76 | €15,552 | +€15,476 | +20457.7% |
| Profit (loss) for the period to be appropriated | 9905 | €76 | €15,552 | +€15,476 | +20457.7% |
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 30 September 2026 via checked.be.