OKAF Consult: 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.
OKAF Consult
Largest movements
- Cash -€3,338
down €3,338 (-8.7%), from €38,513 to €35,175
mainly Contributions, distributions and other (-€18,649) and Investment in fixed assets (net) (-€7,258)
- Debts after one year -€5,157
down €5,157 (-34.7%), from €14,860 to €9,704
- Other debts +€1,759
up €1,759 (+5.9%), from €29,929 to €31,689
- Reserves -€900
down €900 (-33.3%), from €2,700 to €1,800
- Tax, wage and social debts +€848
up €848 (+62.9%), from €1,349 to €2,197
- Gross operating margin +€8,788
up €8,788 (+34.9%), from €25,201 to €33,988
- Taxes +€1,450
up €1,450 (+37.4%), from €3,876 to €5,327
- Depreciation +€644
up €644 (+9.1%), from €7,036 to €7,679
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 | €73,937 | €70,482 | -€3,455 | -4.7% |
| Fixed assets | 21/28 | €28,008 | €27,587 | -€421 | -1.5% |
| Tangible fixed assets | 22/27 | €28,008 | €27,587 | -€421 | -1.5% |
| Furniture and vehicles | 24 | - | €934 | +€934 | |
| Leasing and similar rights | 25 | €23,381 | €17,179 | -€6,202 | -26.5% |
| Other tangible fixed assets | 26 | €4,627 | €9,475 | +€4,847 | +105% |
| Current assets | 29/58 | €45,929 | €42,895 | -€3,034 | -6.6% |
| Amounts receivable within one year | 40/41 | €7,416 | €7,720 | +€304 | +4.1% |
| Trade receivables | 40 | €6,292 | €7,720 | +€1,428 | +22.7% |
| Other amounts receivable | 41 | €1,124 | €0 | -€1,124 | -100% |
| Cash at bank and in hand | 54/58 | €38,513 | €35,175 | -€3,338 | -8.7% |
| Total equity and liabilities | 10/49 | €73,937 | €70,482 | -€3,455 | -4.7% |
| Equity | 10/15 | €21,300 | €20,400 | -€900 | -4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,700 | €1,800 | -€900 | -33.3% |
| Tax-exempt reserves | 132 | €2,700 | €1,800 | -€900 | -33.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €900 | €600 | -€300 | -33.3% |
| Deferred taxes | 168 | €900 | €600 | -€300 | -33.3% |
| Amounts payable | 17/49 | €51,737 | €49,482 | -€2,255 | -4.4% |
| Amounts payable after more than one year | 17 | €14,860 | €9,704 | -€5,157 | -34.7% |
| Financial debts | 170/4 | €14,860 | €9,704 | -€5,157 | -34.7% |
| Amounts payable within one year | 42/48 | €36,876 | €39,778 | +€2,902 | +7.9% |
| Current portion of amounts payable after more than one year | 42 | €4,892 | €5,157 | +€264 | +5.4% |
| Financial debts | 43 | €30 | €60 | +€30 | +100% |
| Credit institutions | 430/8 | €30 | €60 | +€30 | +100% |
| Trade debts | 44 | €676 | €676 | = | 0.0% |
| Suppliers | 440/4 | €676 | €676 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,349 | €2,197 | +€848 | +62.9% |
| Taxes | 450/3 | €1,349 | €2,197 | +€848 | +62.9% |
| Other amounts payable | 47/48 | €29,929 | €31,689 | +€1,759 | +5.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,036 | €7,679 | +€644 | +9.1% |
| Other operating charges | 640/8 | €993 | €1,097 | +€104 | +10.5% |
| Gross operating margin | 9900 | €25,201 | €33,988 | +€8,788 | +34.9% |
| Operating profit (loss) | 9901 | €17,172 | €25,212 | +€8,040 | +46.8% |
| Financial income | 75/76B | €10 | €49 | +€39 | +388% |
| Recurring financial income | 75 | €10 | €49 | +€39 | +388% |
| Financial charges | 65/66B | €2,762 | €2,486 | -€276 | -10.0% |
| Recurring financial charges | 65 | €2,762 | €2,486 | -€276 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €14,420 | €22,775 | +€8,355 | +57.9% |
| Transfer from deferred taxes | 780 | €300 | €300 | = | 0.0% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €3,876 | €5,327 | +€1,450 | +37.4% |
| Profit (loss) for the period | 9904 | €10,844 | €17,749 | +€6,904 | +63.7% |
| Transfer from tax-exempt reserves | 789 | €900 | €900 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €11,744 | €18,649 | +€6,904 | +58.8% |
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.