OKçU: 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.
OKçU
Largest movements
- Cash +€5,023
up €5,023 (+54.9%), from €9,151 to €14,174
mainly Current portion of long-term debt (+€15,234) and Net result for the year (+€5,569)
- Receivables within one year +€2,985
up €2,985 (+47.7%), from €6,255 to €9,240
of which Trade receivables: +€1,500
- Stocks and contracts -€1,250
down €1,250 (-4.8%), from €26,192 to €24,942
- Current portion of long-term debt +€15,234
up €15,234 (+492.6%), from €3,093 to €18,326
- Trade debts -€12,168
down €12,168 (-89.3%), from €13,626 to €1,459
- Profit (loss) carried forward +€5,569
up €5,569 (+86.4%), from -€6,446 to -€877
- Debts after one year -€4,700
no longer reported in 2024 (was €4,700)
- Other debts +€2,575
up €2,575 (+21.1%), from €12,196 to €14,770
- Gross operating margin +€2,402
up €2,402 (+46.9%), from €5,126 to €7,528
- Financial charges -€1,472
down €1,472 (-52.7%), from €2,793 to €1,320
- Financial income +€486
up €486 (+872.6%), from €56 to €542
- Depreciation +€216
up €216 (+195.4%), from €110 to €326
- Other operating charges +€142
up €142 (+19.9%), from €712 to €854
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,707 | €54,139 | +€6,432 | +13.5% |
| Fixed assets | 21/28 | €6,109 | €5,783 | -€326 | -5.3% |
| Tangible fixed assets | 22/27 | €609 | €283 | -€326 | -53.5% |
| Furniture and vehicles | 24 | €609 | €283 | -€326 | -53.5% |
| Financial fixed assets | 28 | €5,500 | €5,500 | = | 0.0% |
| Current assets | 29/58 | €41,598 | €48,356 | +€6,758 | +16.2% |
| Stocks and contracts in progress | 3 | €26,192 | €24,942 | -€1,250 | -4.8% |
| Stocks | 30/36 | €26,192 | €24,942 | -€1,250 | -4.8% |
| Amounts receivable within one year | 40/41 | €6,255 | €9,240 | +€2,985 | +47.7% |
| Trade receivables | 40 | - | €1,500 | +€1,500 | |
| Other amounts receivable | 41 | €6,255 | €7,740 | +€1,485 | +23.7% |
| Cash at bank and in hand | 54/58 | €9,151 | €14,174 | +€5,023 | +54.9% |
| Total equity and liabilities | 10/49 | €47,707 | €54,139 | +€6,432 | +13.5% |
| Equity | 10/15 | €14,014 | €19,583 | +€5,569 | +39.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,446 | -€877 | +€5,569 | +86.4% |
| Amounts payable | 17/49 | €33,693 | €34,555 | +€863 | +2.6% |
| Amounts payable after more than one year | 17 | €4,700 | - | -€4,700 | |
| Financial debts | 170/4 | €4,700 | - | -€4,700 | |
| Amounts payable within one year | 42/48 | €28,993 | €34,555 | +€5,562 | +19.2% |
| Current portion of amounts payable after more than one year | 42 | €3,093 | €18,326 | +€15,234 | +492.6% |
| Trade debts | 44 | €13,626 | €1,459 | -€12,168 | -89.3% |
| Suppliers | 440/4 | €13,626 | €1,459 | -€12,168 | -89.3% |
| Taxes, remuneration and social security | 45 | €78 | - | -€78 | |
| Taxes | 450/3 | €78 | - | -€78 | |
| Other amounts payable | 47/48 | €12,196 | €14,770 | +€2,575 | +21.1% |
| Non-recurring operating income | 76A | €2,479 | - | -€2,479 | |
| Remuneration, social security and pensions | 62 | €4 | - | -€4 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110 | €326 | +€216 | +195.4% |
| Other operating charges | 640/8 | €712 | €854 | +€142 | +19.9% |
| Gross operating margin | 9900 | €5,126 | €7,528 | +€2,402 | +46.9% |
| Operating profit (loss) | 9901 | €4,299 | €6,348 | +€2,048 | +47.6% |
| Financial income | 75/76B | €56 | €542 | +€486 | +872.6% |
| Recurring financial income | 75 | €56 | €542 | +€486 | +872.6% |
| Financial charges | 65/66B | €2,793 | €1,320 | -€1,472 | -52.7% |
| Recurring financial charges | 65 | €2,793 | €1,320 | -€1,472 | -52.7% |
| Profit (loss) for the period before taxes | 9903 | €1,563 | €5,569 | +€4,007 | +256.4% |
| Profit (loss) for the period | 9904 | €1,563 | €5,569 | +€4,007 | +256.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,563 | €5,569 | +€4,007 | +256.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.