OKE-DIFFUSION: 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.
OKE-DIFFUSION
Largest movements
- Cash -€10,613
down €10,613 (-91.9%), from €11,547 to €934
mainly Tax, wage and social debts (-€6,181) and Net result for the year (-€5,775)
- Stocks and contracts +€4,323
up €4,323 (+2.8%), from €153,115 to €157,438
- Deferred charges and accrued income -€2,832
down €2,832 (-79.3%), from €3,572 to €739
- Tax, wage and social debts -€6,181
down €6,181 (-23.0%), from €26,857 to €20,676
of which Taxes: -€5,366
- Profit (loss) carried forward -€5,775
down €5,775 (-5.9%), from €98,461 to €92,686
- Short-term financial debts +€3,636
new in 2025: €3,636
- Other debts -€2,286
down €2,286 (-24.2%), from €9,438 to €7,152
- Gross operating margin -€19,118
down €19,118 (-33.4%), from €57,223 to €38,105
- Taxes -€5,293
no longer reported in 2025 (was €5,293)
- Staff costs +€1,288
up €1,288 (+3.3%), from €39,578 to €40,866
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 | €171,569 | €162,647 | -€8,922 | -5.2% |
| Fixed assets | 21/28 | €3,282 | €3,482 | +€200 | +6.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €3,282 | €3,482 | +€200 | +6.1% |
| Current assets | 29/58 | €168,287 | €159,164 | -€9,122 | -5.4% |
| Stocks and contracts in progress | 3 | €153,115 | €157,438 | +€4,323 | +2.8% |
| Stocks | 30/36 | €153,115 | €157,438 | +€4,323 | +2.8% |
| Current investments | 50/53 | €53 | €53 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,547 | €934 | -€10,613 | -91.9% |
| Deferred charges and accrued income | 490/1 | €3,572 | €739 | -€2,832 | -79.3% |
| Total equity and liabilities | 10/49 | €171,569 | €162,647 | -€8,922 | -5.2% |
| Equity | 10/15 | €124,366 | €118,591 | -€5,775 | -4.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €7,313 | €7,313 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €5,454 | €5,454 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,461 | €92,686 | -€5,775 | -5.9% |
| Amounts payable | 17/49 | €47,203 | €44,056 | -€3,147 | -6.7% |
| Amounts payable within one year | 42/48 | €47,203 | €44,056 | -€3,147 | -6.7% |
| Financial debts | 43 | - | €3,636 | +€3,636 | |
| Credit institutions | 430/8 | - | €3,636 | +€3,636 | |
| Trade debts | 44 | €10,908 | €12,591 | +€1,683 | +15.4% |
| Suppliers | 440/4 | €10,908 | €12,591 | +€1,683 | +15.4% |
| Taxes, remuneration and social security | 45 | €26,857 | €20,676 | -€6,181 | -23.0% |
| Taxes | 450/3 | €18,465 | €13,099 | -€5,366 | -29.1% |
| Remuneration and social security | 454/9 | €8,392 | €7,578 | -€814 | -9.7% |
| Other amounts payable | 47/48 | €9,438 | €7,152 | -€2,286 | -24.2% |
| Non-recurring operating income | 76A | €1,900 | - | -€1,900 | |
| Remuneration, social security and pensions | 62 | €39,578 | €40,866 | +€1,288 | +3.3% |
| Other operating charges | 640/8 | €770 | €475 | -€295 | -38.3% |
| Non-recurring operating charges | 66A | - | €1,128 | +€1,128 | |
| Gross operating margin | 9900 | €57,223 | €38,105 | -€19,118 | -33.4% |
| Operating profit (loss) | 9901 | €16,875 | -€4,364 | -€21,239 | |
| Financial charges | 65/66B | €1,645 | €1,412 | -€233 | -14.2% |
| Recurring financial charges | 65 | €1,645 | €1,412 | -€233 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €15,230 | -€5,775 | -€21,006 | |
| Income taxes | 67/77 | €5,293 | - | -€5,293 | |
| Profit (loss) for the period | 9904 | €9,937 | -€5,775 | -€15,712 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,937 | -€5,775 | -€15,712 |
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 12 October 2026 via checked.be.