OKA DESIGN: 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 DESIGN
Largest movements
- Receivables within one year +€33,485
up €33,485 (+195%), from €17,212 to €50,697
of which Trade receivables: +€33,672
- Cash +€5,312
up €5,312 (+607%), from €876 to €6,187
mainly Net result for the year (+€39,249) and Depreciation (+€3,815)
- Tangible fixed assets -€3,815
down €3,815 (-37.3%), from €10,229 to €6,414
of which Plant, machinery and equipment: -€2,115
- Profit (loss) carried forward +€39,249
up €39,249, from -€12,360 to €26,889
- Tax, wage and social debts -€2,886
down €2,886 (-19.8%), from €14,602 to €11,716
of which Remuneration and social security: -€10,658
- Trade debts -€692
down €692 (-14.1%), from €4,894 to €4,202
of which Suppliers: -€4,894
- Other debts -€688
down €688 (-4.3%), from €16,180 to €15,491
- Turnover +€98,286
new in 2025: €98,286
- Gross operating margin +€22,077
up €22,077 (+69.8%), from €31,651 to €53,727
- Staff costs -€21,566
down €21,566 (-85.8%), from €25,149 to €3,582
- Purchases and services +€13,623
new in 2025: €13,623
- Taxes +€7,322
new in 2025: €7,322
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.
Derived cash bridge
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 | €28,316 | €63,298 | +€34,982 | +124% |
| Fixed assets | 21/28 | €10,229 | €6,414 | -€3,815 | -37.3% |
| Tangible fixed assets | 22/27 | €10,229 | €6,414 | -€3,815 | -37.3% |
| Plant, machinery and equipment | 23 | €4,877 | €2,762 | -€2,115 | -43.4% |
| Furniture and vehicles | 24 | €5,352 | €3,652 | -€1,700 | -31.8% |
| Current assets | 29/58 | €18,087 | €56,885 | +€38,797 | +215% |
| Amounts receivable within one year | 40/41 | €17,212 | €50,697 | +€33,485 | +195% |
| Trade receivables | 40 | €16,892 | €50,564 | +€33,672 | +199% |
| Other amounts receivable | 41 | €319 | €133 | -€187 | -58.4% |
| Cash at bank and in hand | 54/58 | €876 | €6,187 | +€5,312 | +607% |
| Total equity and liabilities | 10/49 | €28,316 | €63,298 | +€34,982 | +124% |
| Equity | 10/15 | -€7,360 | €31,889 | +€39,249 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,360 | €26,889 | +€39,249 | |
| Amounts payable | 17/49 | €35,676 | €31,409 | -€4,267 | -12.0% |
| Amounts payable within one year | 42/48 | €35,676 | €31,409 | -€4,267 | -12.0% |
| Trade debts | 44 | €4,894 | €4,202 | -€692 | -14.1% |
| Suppliers | 440/4 | €4,894 | - | -€4,894 | |
| Bills of exchange payable | 441 | - | €4,202 | +€4,202 | |
| Taxes, remuneration and social security | 45 | €14,602 | €11,716 | -€2,886 | -19.8% |
| Taxes | 450/3 | - | €7,772 | +€7,772 | |
| Remuneration and social security | 454/9 | €14,602 | €3,944 | -€10,658 | -73.0% |
| Other amounts payable | 47/48 | €16,180 | €15,491 | -€688 | -4.3% |
| Turnover | 70 | - | €98,286 | +€98,286 | |
| Non-recurring operating income | 76A | - | €3,330 | +€3,330 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €13,623 | +€13,623 | |
| Remuneration, social security and pensions | 62 | €25,149 | €3,582 | -€21,566 | -85.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,815 | €3,815 | = | 0.0% |
| Gross operating margin | 9900 | €31,651 | €53,727 | +€22,077 | +69.8% |
| Operating profit (loss) | 9901 | €2,687 | €46,330 | +€43,643 | +1,624% |
| Financial income | 75/76B | - | €500 | +€500 | |
| Recurring financial income | 75 | - | €500 | +€500 | |
| Financial charges | 65/66B | €609 | €260 | -€349 | -57.3% |
| Recurring financial charges | 65 | €609 | €260 | -€349 | -57.3% |
| Profit (loss) for the period before taxes | 9903 | €2,078 | €46,570 | +€44,492 | +2,141% |
| Income taxes | 67/77 | - | €7,322 | +€7,322 | |
| Profit (loss) for the period | 9904 | €2,078 | €39,249 | +€37,171 | +1,789% |
| Profit (loss) for the period to be appropriated | 9905 | €2,078 | €39,249 | +€37,171 | +1,789% |
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 18 October 2026 via checked.be.