OK 81: 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 81
Largest movements
- Cash +€91,042
up €91,042 (+1476.9%), from €6,165 to €97,207
mainly Other debts (+€100,778) and Depreciation (+€33,968)
- Tangible fixed assets -€38,468
down €38,468 (-5.0%), from €769,781 to €731,313
- Other debts +€100,778
up €100,778 (+917.6%), from €10,983 to €111,760
- Debts after one year -€42,921
down €42,921 (-10.0%), from €427,340 to €384,419
- Gross operating margin +€36,249
up €36,249 (+369.1%), from €9,822 to €46,071
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 | €775,946 | €828,520 | +€52,574 | +6.8% |
| Fixed assets | 21/28 | €769,781 | €731,313 | -€38,468 | -5.0% |
| Tangible fixed assets | 22/27 | €769,781 | €731,313 | -€38,468 | -5.0% |
| Land and buildings | 22 | €769,781 | €731,313 | -€38,468 | -5.0% |
| Current assets | 29/58 | €6,165 | €97,207 | +€91,042 | +1476.9% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €6,165 | €97,207 | +€91,042 | +1476.9% |
| Total equity and liabilities | 10/49 | €775,946 | €828,520 | +€52,574 | +6.8% |
| Equity | 10/15 | €237,039 | €232,314 | -€4,725 | -2.0% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €28,331 | €28,331 | = | 0.0% |
| Distributable reserves | 133 | €28,331 | €28,331 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,292 | -€46,017 | -€4,725 | -11.4% |
| Amounts payable | 17/49 | €538,906 | €596,206 | +€57,299 | +10.6% |
| Amounts payable after more than one year | 17 | €427,340 | €384,419 | -€42,921 | -10.0% |
| Financial debts | 170/4 | €427,340 | €384,419 | -€42,921 | -10.0% |
| Amounts payable within one year | 42/48 | €111,051 | €210,912 | +€99,861 | +89.9% |
| Current portion of amounts payable after more than one year | 42 | €97,454 | €98,437 | +€983 | +1.0% |
| Trade debts | 44 | €2,364 | €715 | -€1,649 | -69.8% |
| Suppliers | 440/4 | €2,364 | €715 | -€1,649 | -69.8% |
| Taxes, remuneration and social security | 45 | €250 | €0 | -€250 | -100.0% |
| Taxes | 450/3 | €250 | €0 | -€250 | -100.0% |
| Other amounts payable | 47/48 | €10,983 | €111,760 | +€100,778 | +917.6% |
| Accrued charges and deferred income | 492/3 | €515 | €875 | +€360 | +69.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,968 | €33,968 | = | 0.0% |
| Other operating charges | 640/8 | €10,224 | €10,018 | -€207 | -2.0% |
| Gross operating margin | 9900 | €9,822 | €46,071 | +€36,249 | +369.1% |
| Operating profit (loss) | 9901 | -€34,370 | €2,086 | +€36,456 | |
| Financial charges | 65/66B | €6,922 | €6,811 | -€110 | -1.6% |
| Recurring financial charges | 65 | €6,922 | €6,811 | -€110 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | -€41,292 | -€4,725 | +€36,566 | +88.6% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€41,292 | -€4,725 | +€36,566 | +88.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,292 | -€4,725 | +€36,566 | +88.6% |
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 8 October 2026 via checked.be.