OKA-TRI: 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-TRI
Largest movements
- Cash -€9,284
down €9,284 (-62.2%), from €14,920 to €5,637
mainly Contributions, distributions and other (-€23,920) and Receivables within one year (-€6,839)
- Receivables within one year +€6,839
up €6,839 (+40.6%), from €16,861 to €23,699
of which Other amounts receivable: +€6,839
- Tangible fixed assets -€3,301
down €3,301 (-89.5%), from €3,688 to €388
of which Other tangible fixed assets: -€2,718
- Intangible fixed assets +€1,327
up €1,327, from €0 to €1,327
- Deferred charges and accrued income -€870
down €870 (-72.9%), from €1,193 to €323
- Reserves -€8,152
down €8,152 (-34.1%), from €23,920 to €15,769
- Trade debts +€2,489
up €2,489 (+122%), from €2,048 to €4,536
- Financial income +€939
up €939 (+141%), from €665 to €1,603
- Depreciation -€518
down €518 (-13.3%), from €3,883 to €3,365
- Gross operating margin -€517
down €517 (-2.2%), from €23,846 to €23,329
- Other operating charges +€284
up €284 (+63.0%), from €450 to €734
- Taxes +€249
up €249 (+5.5%), from €4,518 to €4,767
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 | €36,663 | €31,374 | -€5,289 | -14.4% |
| Fixed assets | 21/28 | €3,688 | €1,715 | -€1,974 | -53.5% |
| Intangible fixed assets | 21 | €0 | €1,327 | +€1,327 | |
| Tangible fixed assets | 22/27 | €3,688 | €388 | -€3,301 | -89.5% |
| Furniture and vehicles | 24 | €970 | €388 | -€582 | -60.0% |
| Other tangible fixed assets | 26 | €2,718 | €0 | -€2,718 | -100% |
| Current assets | 29/58 | €32,975 | €29,659 | -€3,315 | -10.1% |
| Amounts receivable within one year | 40/41 | €16,861 | €23,699 | +€6,839 | +40.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €16,861 | €23,699 | +€6,839 | +40.6% |
| Cash at bank and in hand | 54/58 | €14,920 | €5,637 | -€9,284 | -62.2% |
| Deferred charges and accrued income | 490/1 | €1,193 | €323 | -€870 | -72.9% |
| Total equity and liabilities | 10/49 | €36,663 | €31,374 | -€5,289 | -14.4% |
| Equity | 10/15 | €28,920 | €20,769 | -€8,152 | -28.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €23,920 | €15,769 | -€8,152 | -34.1% |
| Distributable reserves | 133 | €23,920 | €15,769 | -€8,152 | -34.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €7,743 | €10,605 | +€2,863 | +37.0% |
| Amounts payable within one year | 42/48 | €7,549 | €10,237 | +€2,688 | +35.6% |
| Trade debts | 44 | €2,048 | €4,536 | +€2,489 | +122% |
| Suppliers | 440/4 | €2,048 | €4,536 | +€2,489 | +122% |
| Taxes, remuneration and social security | 45 | €5,502 | €5,701 | +€199 | +3.6% |
| Taxes | 450/3 | €5,502 | €5,701 | +€199 | +3.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €193 | €368 | +€175 | +90.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,883 | €3,365 | -€518 | -13.3% |
| Other operating charges | 640/8 | €450 | €734 | +€284 | +63.0% |
| Gross operating margin | 9900 | €23,846 | €23,329 | -€517 | -2.2% |
| Operating profit (loss) | 9901 | €19,513 | €19,230 | -€283 | -1.4% |
| Financial income | 75/76B | €665 | €1,603 | +€939 | +141% |
| Recurring financial income | 75 | €665 | €1,603 | +€939 | +141% |
| Financial charges | 65/66B | €215 | €297 | +€83 | +38.5% |
| Recurring financial charges | 65 | €215 | €297 | +€83 | +38.5% |
| Profit (loss) for the period before taxes | 9903 | €19,963 | €20,536 | +€573 | +2.9% |
| Income taxes | 67/77 | €4,518 | €4,767 | +€249 | +5.5% |
| Profit (loss) for the period | 9904 | €15,445 | €15,769 | +€324 | +2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,445 | €15,769 | +€324 | +2.1% |
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 15 October 2026 via checked.be.