OKASAN: 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.
OKASAN
Largest movements
- Tangible fixed assets -€25,309
down €25,309 (-4.7%), from €538,815 to €513,506
- Cash +€9,100
up €9,100 (+134.7%), from €6,755 to €15,856
mainly Depreciation (+€25,309) and Net result for the year (+€6,537)
- Debts after one year -€22,205
down €22,205 (-34.9%), from €63,578 to €41,372
- Profit (loss) carried forward +€17,619
up €17,619 (+9.7%), from €182,507 to €200,125
- Reserves -€11,081
down €11,081 (-6.5%), from €171,422 to €160,341
of which Tax-exempt reserves: -€11,081
- Gross operating margin -€2,120
down €2,120 (-5.0%), from €42,601 to €40,481
- Financial charges -€1,041
down €1,041 (-22.3%), from €4,670 to €3,630
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 | €557,528 | €540,988 | -€16,540 | -3.0% |
| Fixed assets | 21/28 | €538,815 | €513,506 | -€25,309 | -4.7% |
| Tangible fixed assets | 22/27 | €538,815 | €513,506 | -€25,309 | -4.7% |
| Land and buildings | 22 | €538,815 | €513,506 | -€25,309 | -4.7% |
| Current assets | 29/58 | €18,713 | €27,482 | +€8,769 | +46.9% |
| Amounts receivable within one year | 40/41 | €8,886 | €8,454 | -€432 | -4.9% |
| Other amounts receivable | 41 | €8,886 | €8,454 | -€432 | -4.9% |
| Cash at bank and in hand | 54/58 | €6,755 | €15,856 | +€9,100 | +134.7% |
| Deferred charges and accrued income | 490/1 | €3,072 | €3,173 | +€101 | +3.3% |
| Total equity and liabilities | 10/49 | €557,528 | €540,988 | -€16,540 | -3.0% |
| Equity | 10/15 | €415,902 | €422,440 | +€6,537 | +1.6% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €171,422 | €160,341 | -€11,081 | -6.5% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €165,225 | €154,144 | -€11,081 | -6.7% |
| Profit (loss) carried forward | 14 | €182,507 | €200,125 | +€17,619 | +9.7% |
| Provisions and deferred taxes | 16 | €55,075 | €51,381 | -€3,694 | -6.7% |
| Deferred taxes | 168 | €55,075 | €51,381 | -€3,694 | -6.7% |
| Amounts payable | 17/49 | €86,551 | €67,167 | -€19,383 | -22.4% |
| Amounts payable after more than one year | 17 | €63,578 | €41,372 | -€22,205 | -34.9% |
| Financial debts | 170/4 | €63,578 | €41,372 | -€22,205 | -34.9% |
| Amounts payable within one year | 42/48 | €22,973 | €25,795 | +€2,822 | +12.3% |
| Current portion of amounts payable after more than one year | 42 | €21,219 | €22,205 | +€986 | +4.6% |
| Trade debts | 44 | €1,125 | €3,217 | +€2,092 | +185.8% |
| Suppliers | 440/4 | €1,125 | €3,217 | +€2,092 | +185.8% |
| Taxes, remuneration and social security | 45 | €629 | €373 | -€256 | -40.7% |
| Taxes | 450/3 | €629 | €373 | -€256 | -40.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,309 | €25,309 | = | 0.0% |
| Other operating charges | 640/8 | €3,291 | €3,074 | -€218 | -6.6% |
| Gross operating margin | 9900 | €42,601 | €40,481 | -€2,120 | -5.0% |
| Operating profit (loss) | 9901 | €14,001 | €12,098 | -€1,903 | -13.6% |
| Financial income | 75/76B | €0 | €248 | +€248 | |
| Recurring financial income | 75 | €0 | €248 | +€248 | |
| Financial charges | 65/66B | €4,670 | €3,630 | -€1,041 | -22.3% |
| Recurring financial charges | 65 | €4,670 | €3,630 | -€1,041 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €9,331 | €8,716 | -€614 | -6.6% |
| Transfer from deferred taxes | 780 | €3,694 | €3,694 | = | 0.0% |
| Income taxes | 67/77 | €6,129 | €5,873 | -€256 | -4.2% |
| Profit (loss) for the period | 9904 | €6,896 | €6,537 | -€358 | -5.2% |
| Transfer from tax-exempt reserves | 789 | €11,081 | €11,081 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,977 | €17,619 | -€358 | -2.0% |
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 10 October 2026 via checked.be.