OK-TUNC: 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.
OK-TUNC
Largest movements
- Receivables within one year -€2,694
down €2,694 (-14.8%), from €18,245 to €15,551
of which Trade receivables: -€5,101
- Cash -€2,108
down €2,108 (-48.3%), from €4,359 to €2,252
mainly Debts after one year (-€10,570) and Investment in fixed assets (net) (-€6,830)
- Tangible fixed assets -€523
down €523 (-2.5%), from €20,847 to €20,324
of which Furniture and vehicles: -€1,257
- Debts after one year -€10,570
down €10,570 (-64.7%), from €16,331 to €5,760
- Profit (loss) carried forward +€7,035
up €7,035, from -€5,643 to €1,392
- Current portion of long-term debt +€2,238
up €2,238 (+24.0%), from €9,316 to €11,554
- Trade debts -€2,158
down €2,158 (-18.9%), from €11,399 to €9,240
- Other debts -€1,399
no longer reported in 2023 (was €1,399)
- Staff costs -€19,524
down €19,524, from €17,966 to -€1,558
- Gross operating margin -€12,695
down €12,695 (-41.9%), from €30,320 to €17,625
- Depreciation +€993
up €993 (+15.6%), from €6,360 to €7,352
- Other operating charges +€899
up €899 (+166.7%), from €539 to €1,438
- Financial charges -€491
down €491 (-12.9%), from €3,821 to €3,329
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,701 | €38,377 | -€5,325 | -12.2% |
| Fixed assets | 21/28 | €21,097 | €20,574 | -€523 | -2.5% |
| Tangible fixed assets | 22/27 | €20,847 | €20,324 | -€523 | -2.5% |
| Plant, machinery and equipment | 23 | €335 | €1,070 | +€734 | +218.9% |
| Furniture and vehicles | 24 | €20,511 | €19,254 | -€1,257 | -6.1% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €22,605 | €17,803 | -€4,802 | -21.2% |
| Amounts receivable within one year | 40/41 | €18,245 | €15,551 | -€2,694 | -14.8% |
| Trade receivables | 40 | €18,245 | €13,144 | -€5,101 | -28.0% |
| Other amounts receivable | 41 | - | €2,407 | +€2,407 | |
| Cash at bank and in hand | 54/58 | €4,359 | €2,252 | -€2,108 | -48.3% |
| Total equity and liabilities | 10/49 | €43,701 | €38,377 | -€5,325 | -12.2% |
| Equity | 10/15 | €557 | €7,592 | +€7,035 | +1263.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,643 | €1,392 | +€7,035 | |
| Amounts payable | 17/49 | €43,145 | €30,785 | -€12,360 | -28.6% |
| Amounts payable after more than one year | 17 | €16,331 | €5,760 | -€10,570 | -64.7% |
| Financial debts | 170/4 | €16,331 | €5,760 | -€10,570 | -64.7% |
| Amounts payable within one year | 42/48 | €26,814 | €25,025 | -€1,789 | -6.7% |
| Current portion of amounts payable after more than one year | 42 | €9,316 | €11,554 | +€2,238 | +24.0% |
| Trade debts | 44 | €11,399 | €9,240 | -€2,158 | -18.9% |
| Suppliers | 440/4 | €11,399 | €9,240 | -€2,158 | -18.9% |
| Taxes, remuneration and social security | 45 | €4,701 | €4,231 | -€470 | -10.0% |
| Taxes | 450/3 | €3,143 | €4,231 | +€1,088 | +34.6% |
| Remuneration and social security | 454/9 | €1,558 | - | -€1,558 | |
| Other amounts payable | 47/48 | €1,399 | - | -€1,399 | |
| Remuneration, social security and pensions | 62 | €17,966 | -€1,558 | -€19,524 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,360 | €7,352 | +€993 | +15.6% |
| Other operating charges | 640/8 | €539 | €1,438 | +€899 | +166.7% |
| Gross operating margin | 9900 | €30,320 | €17,625 | -€12,695 | -41.9% |
| Operating profit (loss) | 9901 | €5,455 | €10,393 | +€4,938 | +90.5% |
| Financial income | 75/76B | - | €55 | +€55 | |
| Recurring financial income | 75 | - | €55 | +€55 | |
| Financial charges | 65/66B | €3,821 | €3,329 | -€491 | -12.9% |
| Recurring financial charges | 65 | €3,821 | €3,329 | -€491 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | €1,635 | €7,119 | +€5,484 | +335.5% |
| Income taxes | 67/77 | - | €83 | +€83 | |
| Profit (loss) for the period | 9904 | €1,635 | €7,035 | +€5,400 | +330.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,635 | €7,035 | +€5,400 | +330.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.