OKABIZ: what changed
Two fiscal 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.
OKABIZ
Largest movements
- Financial fixed assets +€75,000
new in 2025: €75,000
- Receivables within one year -€51,037
down €51,037 (-28.1%), from €181,733 to €130,696
of which Trade receivables: -€31,071
- Tangible fixed assets -€16,197
down €16,197 (-23.1%), from €70,221 to €54,024
- Cash -€13,630
down €13,630 (-84.2%), from €16,190 to €2,560
mainly Investment in fixed assets (net) (-€76,279) and Contributions, distributions and other (-€25,000)
- Other debts +€26,862
up €26,862 (+84.9%), from €31,638 to €58,500
- Tax, wage and social debts -€23,759
down €23,759 (-36.8%), from €64,477 to €40,718
- Debts after one year -€23,324
down €23,324 (-83.1%), from €28,082 to €4,758
- Trade debts +€11,676
up €11,676 (+33.5%), from €34,810 to €46,485
- Gross operating margin -€34,823
down €34,823 (-35.4%), from €98,280 to €63,457
- Taxes -€8,286
down €8,286 (-34.2%), from €24,202 to €15,916
- Depreciation +€2,419
up €2,419 (+16.1%), from €15,058 to €17,476
- Other operating charges +€1,286
up €1,286 (+90.5%), from €1,421 to €2,706
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 | €282,544 | €274,141 | -€8,403 | -3.0% |
| Fixed assets | 21/28 | €70,221 | €129,024 | +€58,803 | +83.7% |
| Tangible fixed assets | 22/27 | €70,221 | €54,024 | -€16,197 | -23.1% |
| Furniture and vehicles | 24 | €70,221 | €54,024 | -€16,197 | -23.1% |
| Financial fixed assets | 28 | - | €75,000 | +€75,000 | |
| Current assets | 29/58 | €212,323 | €145,117 | -€67,206 | -31.7% |
| Amounts receivable within one year | 40/41 | €181,733 | €130,696 | -€51,037 | -28.1% |
| Trade receivables | 40 | €159,350 | €128,279 | -€31,071 | -19.5% |
| Other amounts receivable | 41 | €22,383 | €2,418 | -€19,966 | -89.2% |
| Cash at bank and in hand | 54/58 | €16,190 | €2,560 | -€13,630 | -84.2% |
| Deferred charges and accrued income | 490/1 | €14,400 | €11,861 | -€2,539 | -17.6% |
| Total equity and liabilities | 10/49 | €282,544 | €274,141 | -€8,403 | -3.0% |
| Equity | 10/15 | €97,847 | €97,856 | +€9 | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,847 | €92,856 | +€9 | 0.0% |
| Amounts payable | 17/49 | €184,697 | €176,285 | -€8,412 | -4.6% |
| Amounts payable after more than one year | 17 | €28,082 | €4,758 | -€23,324 | -83.1% |
| Financial debts | 170/4 | €28,082 | €4,758 | -€23,324 | -83.1% |
| Amounts payable within one year | 42/48 | €154,116 | €169,028 | +€14,912 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €23,191 | €23,324 | +€133 | +0.6% |
| Trade debts | 44 | €34,810 | €46,485 | +€11,676 | +33.5% |
| Suppliers | 440/4 | €34,810 | €46,485 | +€11,676 | +33.5% |
| Taxes, remuneration and social security | 45 | €64,477 | €40,718 | -€23,759 | -36.8% |
| Taxes | 450/3 | €64,477 | €40,718 | -€23,759 | -36.8% |
| Other amounts payable | 47/48 | €31,638 | €58,500 | +€26,862 | +84.9% |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,058 | €17,476 | +€2,419 | +16.1% |
| Other operating charges | 640/8 | €1,421 | €2,706 | +€1,286 | +90.5% |
| Gross operating margin | 9900 | €98,280 | €63,457 | -€34,823 | -35.4% |
| Operating profit (loss) | 9901 | €81,801 | €43,274 | -€38,527 | -47.1% |
| Financial income | 75/76B | €502 | - | -€502 | |
| Recurring financial income | 75 | €502 | - | -€502 | |
| Financial charges | 65/66B | €1,985 | €2,349 | +€364 | +18.3% |
| Recurring financial charges | 65 | €1,985 | €2,349 | +€364 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | €80,319 | €40,925 | -€39,393 | -49.0% |
| Income taxes | 67/77 | €24,202 | €15,916 | -€8,286 | -34.2% |
| Profit (loss) for the period | 9904 | €56,117 | €25,009 | -€31,108 | -55.4% |
| Profit (loss) for the period to be appropriated | 9905 | €56,117 | €25,009 | -€31,108 | -55.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.