OKEY3: 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.
OKEY3
Largest movements
- Tangible fixed assets -€28,067
down €28,067 (-3.8%), from €730,157 to €702,089
- Cash -€16,197
down €16,197 (-40.8%), from €39,722 to €23,524
mainly Net result for the year (-€25,761) and Accrued charges and deferred income (-€17,710)
- Profit (loss) carried forward -€25,761
down €25,761 (-9.2%), from -€280,566 to -€306,327
- Accrued charges and deferred income -€17,710
down €17,710 (-55.6%), from €31,844 to €14,134
- Gross operating margin -€3,507
down €3,507 (-14.1%), from €24,957 to €21,451
- Other operating charges +€601
up €601 (+17.1%), from €3,514 to €4,114
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 | €769,878 | €726,407 | -€43,471 | -5.6% |
| Fixed assets | 21/28 | €730,157 | €702,089 | -€28,067 | -3.8% |
| Tangible fixed assets | 22/27 | €730,157 | €702,089 | -€28,067 | -3.8% |
| Land and buildings | 22 | €730,157 | €702,089 | -€28,067 | -3.8% |
| Current assets | 29/58 | €39,722 | €24,318 | -€15,404 | -38.8% |
| Amounts receivable within one year | 40/41 | - | €794 | +€794 | |
| Trade receivables | 40 | - | €794 | +€794 | |
| Cash at bank and in hand | 54/58 | €39,722 | €23,524 | -€16,197 | -40.8% |
| Total equity and liabilities | 10/49 | €769,878 | €726,407 | -€43,471 | -5.6% |
| Equity | 10/15 | -€261,966 | -€287,727 | -€25,761 | -9.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€280,566 | -€306,327 | -€25,761 | -9.2% |
| Amounts payable | 17/49 | €1,031,844 | €1,014,134 | -€17,710 | -1.7% |
| Amounts payable within one year | 42/48 | €1,000,000 | €1,000,000 | = | 0.0% |
| Other amounts payable | 47/48 | €1,000,000 | €1,000,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €31,844 | €14,134 | -€17,710 | -55.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,067 | €28,067 | +€0 | 0.0% |
| Other operating charges | 640/8 | €3,514 | €4,114 | +€601 | +17.1% |
| Gross operating margin | 9900 | €24,957 | €21,451 | -€3,507 | -14.1% |
| Operating profit (loss) | 9901 | -€6,623 | -€10,731 | -€4,108 | -62.0% |
| Financial charges | 65/66B | €15,049 | €15,030 | -€19 | -0.1% |
| Recurring financial charges | 65 | €15,049 | €15,030 | -€19 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | -€21,672 | -€25,761 | -€4,089 | -18.9% |
| Profit (loss) for the period | 9904 | -€21,672 | -€25,761 | -€4,089 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,672 | -€25,761 | -€4,089 | -18.9% |
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 7 October 2026 via checked.be.