OKA: 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.
OKA
Largest movements
- Cash +€57,783
up €57,783 (+10.2%), from €568,408 to €626,191
mainly Net result for the year (+€165,617) and Depreciation (+€31,312)
- Tangible fixed assets -€25,645
down €25,645 (-23.7%), from €108,073 to €82,429
of which Plant, machinery and equipment: -€14,972
- Receivables within one year -€9,398
down €9,398 (-8.2%), from €115,215 to €105,816
- Reserves +€165,617
up €165,617 (+29.0%), from €571,397 to €737,014
of which Distributable reserves: +€165,617
- Other debts -€70,000
no longer reported in 2025 (was €70,000)
- Trade debts -€43,879
down €43,879 (-87.4%), from €50,185 to €6,306
- Accrued charges and deferred income -€15,783
no longer reported in 2025 (was €15,783)
- Tax, wage and social debts -€13,890
down €13,890 (-17.5%), from €79,480 to €65,590
of which Taxes: -€14,764
- Gross operating margin +€44,071
up €44,071 (+8.4%), from €522,846 to €566,917
- Taxes +€10,413
up €10,413 (+15.7%), from €66,288 to €76,701
- Staff costs +€5,719
up €5,719 (+2.0%), from €281,300 to €287,018
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 | €805,437 | €827,502 | +€22,065 | +2.7% |
| Fixed assets | 21/28 | €108,073 | €82,429 | -€25,645 | -23.7% |
| Tangible fixed assets | 22/27 | €108,073 | €82,429 | -€25,645 | -23.7% |
| Land and buildings | 22 | €16,875 | €15,507 | -€1,368 | -8.1% |
| Plant, machinery and equipment | 23 | €61,564 | €46,593 | -€14,972 | -24.3% |
| Furniture and vehicles | 24 | €25,669 | €17,686 | -€7,983 | -31.1% |
| Other tangible fixed assets | 26 | €3,965 | €2,643 | -€1,322 | -33.3% |
| Current assets | 29/58 | €697,364 | €745,073 | +€47,710 | +6.8% |
| Amounts receivable within one year | 40/41 | €115,215 | €105,816 | -€9,398 | -8.2% |
| Trade receivables | 40 | €115,215 | €105,816 | -€9,398 | -8.2% |
| Cash at bank and in hand | 54/58 | €568,408 | €626,191 | +€57,783 | +10.2% |
| Deferred charges and accrued income | 490/1 | €13,741 | €13,066 | -€675 | -4.9% |
| Total equity and liabilities | 10/49 | €805,437 | €827,502 | +€22,065 | +2.7% |
| Equity | 10/15 | €589,989 | €755,606 | +€165,617 | +28.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €571,397 | €737,014 | +€165,617 | +29.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €569,538 | €735,155 | +€165,617 | +29.1% |
| Amounts payable | 17/49 | €215,448 | €71,896 | -€143,552 | -66.6% |
| Amounts payable within one year | 42/48 | €199,665 | €71,896 | -€127,769 | -64.0% |
| Trade debts | 44 | €50,185 | €6,306 | -€43,879 | -87.4% |
| Suppliers | 440/4 | €50,185 | €6,306 | -€43,879 | -87.4% |
| Taxes, remuneration and social security | 45 | €79,480 | €65,590 | -€13,890 | -17.5% |
| Taxes | 450/3 | €47,719 | €32,955 | -€14,764 | -30.9% |
| Remuneration and social security | 454/9 | €31,762 | €32,636 | +€874 | +2.8% |
| Other amounts payable | 47/48 | €70,000 | - | -€70,000 | |
| Accrued charges and deferred income | 492/3 | €15,783 | - | -€15,783 | |
| Non-recurring operating income | 76A | - | €2,500 | +€2,500 | |
| Remuneration, social security and pensions | 62 | €281,300 | €287,018 | +€5,719 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,941 | €31,312 | +€371 | +1.2% |
| Other operating charges | 640/8 | €1,775 | €1,724 | -€51 | -2.9% |
| Non-recurring operating charges | 66A | - | €4,571 | +€4,571 | |
| Gross operating margin | 9900 | €522,846 | €566,917 | +€44,071 | +8.4% |
| Operating profit (loss) | 9901 | €208,830 | €242,292 | +€33,462 | +16.0% |
| Financial income | 75/76B | €91 | €128 | +€37 | +41.3% |
| Recurring financial income | 75 | €91 | €128 | +€37 | +41.3% |
| Financial charges | 65/66B | €23 | €102 | +€79 | +343.9% |
| Recurring financial charges | 65 | €23 | €102 | +€79 | +343.9% |
| Profit (loss) for the period before taxes | 9903 | €208,898 | €242,318 | +€33,420 | +16.0% |
| Income taxes | 67/77 | €66,288 | €76,701 | +€10,413 | +15.7% |
| Profit (loss) for the period | 9904 | €142,610 | €165,617 | +€23,008 | +16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €142,610 | €165,617 | +€23,008 | +16.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.