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OKDIMMO: 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.

What changed

OKDIMMO

BE 0446.758.442
NACE 69.101, Activities of lawyers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€3,917
2024 · -€18,253+€14,336
Equity
€247,648
2024 · €251,565-€3,917
Cash
-
not filed
Balance sheet total
€590,880
2024 · €589,649+€1,231

Largest movements

2024 to 2025
Assets

No asset line moved by more than 1% of the balance sheet total.

    Equity and liabilities
    • Reserves -€9,177

      down €9,177 (-3.1%), from €293,843 to €284,665

    • Other debts +€7,200

      up €7,200 (+3.0%), from €240,000 to €247,200

    Income statement
    • Other operating charges -€23,901

      down €23,901 (-93.9%), from €25,443 to €1,543

    • Gross operating margin +€17,659

      up €17,659, from -€749 to €16,911

    • Depreciation +€13,010

      up €13,010 (+668.3%), from €1,947 to €14,957

    • Financial charges +€7,154

      up €7,154 (+1495.6%), from €478 to €7,632

    • Financial income -€7,117

      down €7,117 (-96.7%), from €7,361 to €244

    From the 2024 result to the 2025 result

    effect on the 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.

    Result 2024 -€18,253
    Gross operating margin +€17,659
    Depreciation -€13,010
    Other operating charges +€23,901
    Financial income -€7,117
    Financial charges -€7,154
    Deferred taxes and other +€57
    Result 2025 -€3,917

    Cash bridge derived

    cash 2024 to 2025

    Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.

    Every line side by side 35 lines
    Line Code 2024 2025 Change %
    Total assets 20/58 €589,649 €590,880 +€1,231 +0.2%
    Fixed assets 21/28 €581,234 €581,850 +€616 +0.1%
    Tangible fixed assets 22/27 €581,234 €581,850 +€616 +0.1%
    Land and buildings 22 €581,234 €581,850 +€616 +0.1%
    Current assets 29/58 €8,415 €9,029 +€615 +7.3%
    Amounts receivable within one year 40/41 €2,854 €2,928 +€73 +2.6%
    Other amounts receivable 41 €2,854 €2,928 +€73 +2.6%
    Current investments 50/53 €5,560 €6,102 +€541 +9.7%
    Total equity and liabilities 10/49 €589,649 €590,880 +€1,231 +0.2%
    Equity 10/15 €251,565 €247,648 -€3,917 -1.6%
    Contributions 10/11 €14,254 €14,254 = 0.0%
    Reserves 13 €293,843 €284,665 -€9,177 -3.1%
    Tax-exempt reserves 132 €293,843 €284,665 -€9,177 -3.1%
    Profit (loss) carried forward 14 -€56,531 -€51,271 +€5,260 +9.3%
    Provisions and deferred taxes 16 €97,948 €94,888 -€3,059 -3.1%
    Deferred taxes 168 €97,948 €94,888 -€3,059 -3.1%
    Amounts payable 17/49 €240,136 €248,343 +€8,207 +3.4%
    Amounts payable within one year 42/48 €240,136 €248,343 +€8,207 +3.4%
    Trade debts 44 €136 €1,143 +€1,007 +739.5%
    Suppliers 440/4 €136 €1,143 +€1,007 +739.5%
    Other amounts payable 47/48 €240,000 €247,200 +€7,200 +3.0%
    Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,947 €14,957 +€13,010 +668.3%
    Other operating charges 640/8 €25,443 €1,543 -€23,901 -93.9%
    Gross operating margin 9900 -€749 €16,911 +€17,659
    Operating profit (loss) 9901 -€28,138 €412 +€28,550
    Financial income 75/76B €7,361 €244 -€7,117 -96.7%
    Recurring financial income 75 €7,361 €244 -€7,117 -96.7%
    Financial charges 65/66B €478 €7,632 +€7,154 +1495.6%
    Recurring financial charges 65 €478 €7,632 +€7,154 +1495.6%
    Profit (loss) for the period before taxes 9903 -€21,256 -€6,976 +€14,280 +67.2%
    Transfer from deferred taxes 780 €3,003 €3,059 +€56 +1.9%
    Transfer to deferred taxes 680 €0 - -€0
    Profit (loss) for the period 9904 -€18,253 -€3,917 +€14,336 +78.5%
    Transfer from tax-exempt reserves 789 €9,008 €9,177 +€169 +1.9%
    Profit (loss) for the period to be appropriated 9905 -€9,245 €5,260 +€14,505

    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 28 September 2026 via checked.be.