OKAPI CONSULTING: 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.
OKAPI CONSULTING
Largest movements
- Cash -€45,361
down €45,361 (-63.7%), from €71,215 to €25,854
mainly Net result for the year (-€23,521) and Other debts (-€15,226)
- Receivables within one year -€6,661
down €6,661 (-85.1%), from €7,825 to €1,164
of which Trade receivables: -€7,825
- Tangible fixed assets +€6,180
new in 2025: €6,180
- Reserves -€23,521
down €23,521 (-50.8%), from €46,258 to €22,737
- Other debts -€15,226
down €15,226 (-99.1%), from €15,365 to €138
- Tax, wage and social debts -€7,390
down €7,390 (-54.4%), from €13,579 to €6,189
- Gross operating margin -€45,332
down €45,332, from €23,514 to -€21,819
- Taxes -€5,592
down €5,592 (-94.9%), from €5,890 to €299
- Depreciation +€487
new in 2025: €487
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 | €79,248 | €33,198 | -€46,050 | -58.1% |
| Fixed assets | 21/28 | - | €6,180 | +€6,180 | |
| Tangible fixed assets | 22/27 | - | €6,180 | +€6,180 | |
| Furniture and vehicles | 24 | - | €6,180 | +€6,180 | |
| Current assets | 29/58 | €79,248 | €27,018 | -€52,230 | -65.9% |
| Amounts receivable within one year | 40/41 | €7,825 | €1,164 | -€6,661 | -85.1% |
| Trade receivables | 40 | €7,825 | €0 | -€7,825 | -100.0% |
| Other amounts receivable | 41 | - | €1,164 | +€1,164 | |
| Cash at bank and in hand | 54/58 | €71,215 | €25,854 | -€45,361 | -63.7% |
| Deferred charges and accrued income | 490/1 | €207 | €0 | -€207 | -100.0% |
| Total equity and liabilities | 10/49 | €79,248 | €33,198 | -€46,050 | -58.1% |
| Equity | 10/15 | €50,258 | €26,737 | -€23,521 | -46.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €46,258 | €22,737 | -€23,521 | -50.8% |
| Distributable reserves | 133 | €46,258 | €22,737 | -€23,521 | -50.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €28,990 | €6,461 | -€22,529 | -77.7% |
| Amounts payable within one year | 42/48 | €28,990 | €6,461 | -€22,529 | -77.7% |
| Trade debts | 44 | €47 | €133 | +€86 | +184.1% |
| Suppliers | 440/4 | €47 | €133 | +€86 | +184.1% |
| Taxes, remuneration and social security | 45 | €13,579 | €6,189 | -€7,390 | -54.4% |
| Taxes | 450/3 | €13,579 | €6,189 | -€7,390 | -54.4% |
| Other amounts payable | 47/48 | €15,365 | €138 | -€15,226 | -99.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €487 | +€487 | |
| Other operating charges | 640/8 | €1,018 | €809 | -€209 | -20.5% |
| Gross operating margin | 9900 | €23,514 | -€21,819 | -€45,332 | |
| Operating profit (loss) | 9901 | €22,496 | -€23,115 | -€45,610 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €174 | €107 | -€67 | -38.5% |
| Recurring financial charges | 65 | €174 | €107 | -€67 | -38.5% |
| Profit (loss) for the period before taxes | 9903 | €22,321 | -€23,222 | -€45,543 | |
| Income taxes | 67/77 | €5,890 | €299 | -€5,592 | -94.9% |
| Profit (loss) for the period | 9904 | €16,431 | -€23,521 | -€39,952 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,431 | -€23,521 | -€39,952 |
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 5 October 2026 via checked.be.