OKER: 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.
OKER
Largest movements
- Cash +€12,121
up €12,121 (+8.6%), from €140,558 to €152,679
mainly Net result for the year (+€33,636) and Trade debts (+€2,856)
- Stocks and contracts +€7,329
up €7,329 (+139%), from €5,266 to €12,595
- Financial fixed assets +€7,140
up €7,140 (+5.0%), from €142,215 to €149,355
- Reserves +€33,000
up €33,000 (+13.2%), from €250,000 to €283,000
- Tax, wage and social debts -€6,507
down €6,507 (-34.1%), from €19,085 to €12,578
- Gross operating margin +€18,892
up €18,892 (+75.3%), from €25,103 to €43,995
- Financial income -€12,077
down €12,077 (-72.3%), from €16,703 to €4,626
- Taxes +€7,446
up €7,446 (+174%), from €4,273 to €11,719
- Depreciation -€600
down €600 (-25.5%), from €2,355 to €1,755
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 | €296,468 | €324,194 | +€27,726 | +9.4% |
| Fixed assets | 21/28 | €148,886 | €157,729 | +€8,843 | +5.9% |
| Tangible fixed assets | 22/27 | €6,671 | €8,374 | +€1,703 | +25.5% |
| Plant, machinery and equipment | 23 | €4,835 | €5,202 | +€367 | +7.6% |
| Furniture and vehicles | 24 | €1,836 | €3,172 | +€1,336 | +72.8% |
| Financial fixed assets | 28 | €142,215 | €149,355 | +€7,140 | +5.0% |
| Current assets | 29/58 | €147,582 | €166,465 | +€18,883 | +12.8% |
| Stocks and contracts in progress | 3 | €5,266 | €12,595 | +€7,329 | +139% |
| Stocks | 30/36 | €5,266 | €12,595 | +€7,329 | +139% |
| Amounts receivable within one year | 40/41 | €1,208 | €641 | -€567 | -46.9% |
| Other amounts receivable | 41 | €1,208 | €641 | -€567 | -46.9% |
| Cash at bank and in hand | 54/58 | €140,558 | €152,679 | +€12,121 | +8.6% |
| Deferred charges and accrued income | 490/1 | €550 | €550 | = | 0.0% |
| Total equity and liabilities | 10/49 | €296,468 | €324,194 | +€27,726 | +9.4% |
| Equity | 10/15 | €268,691 | €302,327 | +€33,636 | +12.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €250,000 | €283,000 | +€33,000 | +13.2% |
| Distributable reserves | 133 | €250,000 | €283,000 | +€33,000 | +13.2% |
| Profit (loss) carried forward | 14 | €91 | €727 | +€636 | +699% |
| Amounts payable | 17/49 | €27,777 | €21,867 | -€5,910 | -21.3% |
| Amounts payable within one year | 42/48 | €27,777 | €21,867 | -€5,910 | -21.3% |
| Trade debts | 44 | €527 | €3,383 | +€2,856 | +542% |
| Suppliers | 440/4 | €527 | €3,383 | +€2,856 | +542% |
| Taxes, remuneration and social security | 45 | €19,085 | €12,578 | -€6,507 | -34.1% |
| Taxes | 450/3 | €19,085 | €12,578 | -€6,507 | -34.1% |
| Other amounts payable | 47/48 | €8,165 | €5,906 | -€2,259 | -27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,355 | €1,755 | -€600 | -25.5% |
| Other operating charges | 640/8 | €511 | €877 | +€366 | +71.6% |
| Gross operating margin | 9900 | €25,103 | €43,995 | +€18,892 | +75.3% |
| Operating profit (loss) | 9901 | €22,237 | €41,363 | +€19,126 | +86.0% |
| Financial income | 75/76B | €16,703 | €4,626 | -€12,077 | -72.3% |
| Recurring financial income | 75 | €16,703 | €4,626 | -€12,077 | -72.3% |
| Financial charges | 65/66B | €539 | €634 | +€95 | +17.6% |
| Recurring financial charges | 65 | €539 | €634 | +€95 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | €38,401 | €45,355 | +€6,954 | +18.1% |
| Income taxes | 67/77 | €4,273 | €11,719 | +€7,446 | +174% |
| Profit (loss) for the period | 9904 | €34,128 | €33,636 | -€492 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,128 | €33,636 | -€492 | -1.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.