OKAYSS: 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.
OKAYSS
Largest movements
- Cash -€36,979
down €36,979 (-66.3%), from €55,765 to €18,786
mainly Investment in fixed assets (net) (-€54,973) and Net result for the year (-€32,956)
- Intangible fixed assets +€13,690
up €13,690 (+14.1%), from €97,282 to €110,972
- Profit (loss) carried forward -€32,956
down €32,956 (-32.0%), from €102,973 to €70,017
- Debts after one year +€10,125
up €10,125 (+101%), from €10,000 to €20,125
- Trade debts -€3,785
down €3,785 (-31.2%), from €12,123 to €8,337
- Investment grants +€3,060
up €3,060 (+10.4%), from €29,445 to €32,505
- Gross operating margin -€30,404
down €30,404, from €26,035 to -€4,370
- Financial income -€7,687
down €7,687 (-35.1%), from €21,911 to €14,224
- Taxes +€1,029
up €1,029, from -€1,029 to €0
- Depreciation -€823
down €823 (-2.0%), from €42,107 to €41,283
- Financial charges +€632
up €632 (+220%), from €288 to €919
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 | €159,677 | €136,088 | -€23,589 | -14.8% |
| Fixed assets | 21/28 | €97,332 | €111,022 | +€13,690 | +14.1% |
| Intangible fixed assets | 21 | €97,282 | €110,972 | +€13,690 | +14.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €62,345 | €25,066 | -€37,279 | -59.8% |
| Amounts receivable within one year | 40/41 | €6,550 | €6,176 | -€375 | -5.7% |
| Trade receivables | 40 | €68 | €0 | -€68 | -100% |
| Other amounts receivable | 41 | €6,482 | €6,176 | -€306 | -4.7% |
| Cash at bank and in hand | 54/58 | €55,765 | €18,786 | -€36,979 | -66.3% |
| Deferred charges and accrued income | 490/1 | €30 | €104 | +€74 | +250% |
| Total equity and liabilities | 10/49 | €159,677 | €136,088 | -€23,589 | -14.8% |
| Equity | 10/15 | €137,418 | €107,522 | -€29,896 | -21.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,973 | €70,017 | -€32,956 | -32.0% |
| Investment grants | 15 | €29,445 | €32,505 | +€3,060 | +10.4% |
| Amounts payable | 17/49 | €22,259 | €28,565 | +€6,306 | +28.3% |
| Amounts payable after more than one year | 17 | €10,000 | €20,125 | +€10,125 | +101% |
| Financial debts | 170/4 | €10,000 | €20,125 | +€10,125 | +101% |
| Amounts payable within one year | 42/48 | €12,259 | €8,440 | -€3,819 | -31.1% |
| Trade debts | 44 | €12,123 | €8,337 | -€3,785 | -31.2% |
| Suppliers | 440/4 | €12,123 | €8,337 | -€3,785 | -31.2% |
| Other amounts payable | 47/48 | €136 | €103 | -€33 | -24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,107 | €41,283 | -€823 | -2.0% |
| Other operating charges | 640/8 | €604 | €607 | +€3 | +0.5% |
| Gross operating margin | 9900 | €26,035 | -€4,370 | -€30,404 | |
| Operating profit (loss) | 9901 | -€16,677 | -€46,261 | -€29,584 | -177% |
| Financial income | 75/76B | €21,911 | €14,224 | -€7,687 | -35.1% |
| Recurring financial income | 75 | €21,911 | €14,224 | -€7,687 | -35.1% |
| Financial charges | 65/66B | €288 | €919 | +€632 | +220% |
| Recurring financial charges | 65 | €288 | €919 | +€632 | +220% |
| Profit (loss) for the period before taxes | 9903 | €4,947 | -€32,956 | -€37,903 | |
| Income taxes | 67/77 | -€1,029 | €0 | +€1,029 | |
| Profit (loss) for the period | 9904 | €5,976 | -€32,956 | -€38,931 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,976 | -€32,956 | -€38,931 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.