OK2: 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.
OK2
Largest movements
- Receivables within one year -€18,496
down €18,496 (-93.7%), from €19,744 to €1,248
- Cash +€4,484
up €4,484 (+82.4%), from €5,439 to €9,923
mainly Receivables within one year (+€18,496) and Depreciation (+€4,711)
- Tangible fixed assets +€1,565
up €1,565 (+15.5%), from €10,081 to €11,646
- Profit (loss) carried forward -€15,454
down €15,454 (-97.7%), from €15,822 to €368
- Trade debts +€3,007
up €3,007 (+22.7%), from €13,242 to €16,249
- Gross operating margin -€22,007
down €22,007 (-79.9%), from €27,532 to €5,525
- Taxes -€8,100
no longer reported in 2013 (was €8,100)
- Depreciation +€1,188
up €1,188 (+33.7%), from €3,523 to €4,711
From the 2012 result to the 2013 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 2012 and 2013 balance sheets and the 2013 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2012 | 2013 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,264 | €22,817 | -€12,447 | -35.3% |
| Fixed assets | 21/28 | €10,081 | €11,646 | +€1,565 | +15.5% |
| Tangible fixed assets | 22/27 | €10,081 | €11,646 | +€1,565 | +15.5% |
| Current assets | 29/58 | €25,183 | €11,171 | -€14,012 | -55.6% |
| Amounts receivable within one year | 40/41 | €19,744 | €1,248 | -€18,496 | -93.7% |
| Cash at bank and in hand | 54/58 | €5,439 | €9,923 | +€4,484 | +82.4% |
| Total equity and liabilities | 10/49 | €35,264 | €22,817 | -€12,447 | -35.3% |
| Equity | 10/15 | €22,022 | €6,568 | -€15,454 | -70.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,822 | €368 | -€15,454 | -97.7% |
| Amounts payable | 17/49 | €13,242 | €16,249 | +€3,007 | +22.7% |
| Amounts payable within one year | 42/48 | €13,242 | €16,249 | +€3,007 | +22.7% |
| Trade debts | 44 | €13,242 | €16,249 | +€3,007 | +22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,523 | €4,711 | +€1,188 | +33.7% |
| Gross operating margin | 9900 | €27,532 | €5,525 | -€22,007 | -79.9% |
| Operating profit (loss) | 9901 | €23,604 | €177 | -€23,427 | -99.3% |
| Recurring financial charges | 65 | €285 | €276 | -€9 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €23,319 | -€99 | -€23,418 | |
| Income taxes | 67/77 | €8,100 | - | -€8,100 | |
| Profit (loss) for the period | 9904 | €15,219 | -€99 | -€15,318 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,219 | -€99 | -€15,318 |
Source: filed annual accounts (NBB), financial years ended 31 December 2012 and 31 December 2013. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.