OKAR: 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.
OKAR
Largest movements
- Receivables within one year +€19,865
up €19,865 (+832.1%), from €2,387 to €22,252
of which Trade receivables: +€19,865
- Cash -€292
down €292 (-72.9%), from €400 to €109
mainly Receivables within one year (-€19,865)
- Other debts +€14,757
up €14,757 (+56.0%), from €26,339 to €41,097
- Profit (loss) carried forward +€4,382
up €4,382 (+10.0%), from -€44,012 to -€39,630
- Tax, wage and social debts +€434
up €434 (+16.2%), from €2,674 to €3,108
of which Taxes: +€434
- Gross operating margin +€16,345
up €16,345, from -€11,808 to €4,537
- Staff costs +€7,135
up €7,135, from -€7,135 to €0
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 | €3,743 | €23,316 | +€19,573 | +522.9% |
| Current assets | 29/58 | €3,743 | €23,316 | +€19,573 | +522.9% |
| Stocks and contracts in progress | 3 | €955 | €955 | = | 0.0% |
| Stocks | 30/36 | €955 | €955 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,387 | €22,252 | +€19,865 | +832.1% |
| Trade receivables | 40 | €1,635 | €21,500 | +€19,865 | +1215.0% |
| Other amounts receivable | 41 | €752 | €752 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €400 | €109 | -€292 | -72.9% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €3,743 | €23,316 | +€19,573 | +522.9% |
| Equity | 10/15 | -€25,271 | -€20,889 | +€4,382 | +17.3% |
| Contributions | 10/11 | €18,742 | €18,742 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,012 | -€39,630 | +€4,382 | +10.0% |
| Amounts payable | 17/49 | €29,013 | €44,205 | +€15,191 | +52.4% |
| Amounts payable within one year | 42/48 | €29,013 | €44,205 | +€15,191 | +52.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €2,674 | €3,108 | +€434 | +16.2% |
| Taxes | 450/3 | €2,674 | €3,108 | +€434 | +16.2% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €26,339 | €41,097 | +€14,757 | +56.0% |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | -€7,135 | €0 | +€7,135 | |
| Other operating charges | 640/8 | €0 | €0 | = | |
| Non-recurring operating charges | 66A | €0 | €0 | = | |
| Gross operating margin | 9900 | -€11,808 | €4,537 | +€16,345 | |
| Operating profit (loss) | 9901 | -€4,673 | €4,537 | +€9,210 | |
| Financial income | 75/76B | €0 | €0 | = | |
| Recurring financial income | 75 | €0 | €0 | = | |
| Non-recurring financial income | 76B | €0 | €0 | = | |
| Financial charges | 65/66B | €146 | €155 | +€9 | +6.2% |
| Recurring financial charges | 65 | €146 | €155 | +€9 | +6.2% |
| Non-recurring financial charges | 66B | €0 | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | -€4,819 | €4,382 | +€9,201 | |
| Profit (loss) for the period | 9904 | -€4,819 | €4,382 | +€9,201 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,819 | €4,382 | +€9,201 |
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 3 October 2026 via checked.be.