OKIA: 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.
OKIA
Largest movements
- Cash -€24,168
down €24,168 (-48.3%), from €50,007 to €25,840
mainly Contributions, distributions and other (-€23,529) and Investment in fixed assets (net) (-€14,315)
- Tangible fixed assets +€4,540
up €4,540 (+45.6%), from €9,955 to €14,495
of which Other tangible fixed assets: +€11,544
- Receivables within one year +€3,245
up €3,245 (+12.3%), from €26,419 to €29,665
of which Trade receivables: +€2,868
- Profit (loss) carried forward -€15,637
down €15,637 (-64.0%), from €24,416 to €8,780
- Tax, wage and social debts -€3,894
down €3,894 (-30.5%), from €12,785 to €8,891
of which Taxes: -€4,569
- Other debts +€3,655
up €3,655 (+13.3%), from €27,458 to €31,113
- Gross operating margin +€4,148
up €4,148 (+23.3%), from €17,814 to €21,962
- Depreciation +€836
up €836 (+9.4%), from €8,939 to €9,775
- Taxes +€758
up €758 (+31.9%), from €2,379 to €3,137
- Financial charges -€366
down €366 (-61.4%), from €596 to €230
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 | €86,809 | €70,589 | -€16,220 | -18.7% |
| Fixed assets | 21/28 | €9,955 | €14,495 | +€4,540 | +45.6% |
| Tangible fixed assets | 22/27 | €9,955 | €14,495 | +€4,540 | +45.6% |
| Furniture and vehicles | 24 | €8,965 | €1,961 | -€7,004 | -78.1% |
| Other tangible fixed assets | 26 | €990 | €12,534 | +€11,544 | +1166.0% |
| Current assets | 29/58 | €76,855 | €56,094 | -€20,760 | -27.0% |
| Amounts receivable within one year | 40/41 | €26,419 | €29,665 | +€3,245 | +12.3% |
| Trade receivables | 40 | €22,313 | €25,181 | +€2,868 | +12.9% |
| Other amounts receivable | 41 | €4,107 | €4,484 | +€377 | +9.2% |
| Cash at bank and in hand | 54/58 | €50,007 | €25,840 | -€24,168 | -48.3% |
| Deferred charges and accrued income | 490/1 | €428 | €590 | +€163 | +38.0% |
| Total equity and liabilities | 10/49 | €86,809 | €70,589 | -€16,220 | -18.7% |
| Equity | 10/15 | €44,876 | €29,240 | -€15,637 | -34.8% |
| Contributions | 10/11 | €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% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,416 | €8,780 | -€15,637 | -64.0% |
| Amounts payable | 17/49 | €41,933 | €41,349 | -€583 | -1.4% |
| Amounts payable within one year | 42/48 | €41,933 | €41,349 | -€583 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €856 | €421 | -€434 | -50.8% |
| Trade debts | 44 | €834 | €924 | +€90 | +10.8% |
| Suppliers | 440/4 | €834 | €924 | +€90 | +10.8% |
| Taxes, remuneration and social security | 45 | €12,785 | €8,891 | -€3,894 | -30.5% |
| Taxes | 450/3 | €10,401 | €5,832 | -€4,569 | -43.9% |
| Remuneration and social security | 454/9 | €2,384 | €3,059 | +€675 | +28.3% |
| Other amounts payable | 47/48 | €27,458 | €31,113 | +€3,655 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,939 | €9,775 | +€836 | +9.4% |
| Other operating charges | 640/8 | €896 | €927 | +€30 | +3.4% |
| Gross operating margin | 9900 | €17,814 | €21,962 | +€4,148 | +23.3% |
| Operating profit (loss) | 9901 | €7,979 | €11,260 | +€3,281 | +41.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €596 | €230 | -€366 | -61.4% |
| Recurring financial charges | 65 | €596 | €230 | -€366 | -61.4% |
| Profit (loss) for the period before taxes | 9903 | €7,383 | €11,030 | +€3,647 | +49.4% |
| Income taxes | 67/77 | €2,379 | €3,137 | +€758 | +31.9% |
| Profit (loss) for the period | 9904 | €5,004 | €7,893 | +€2,889 | +57.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,004 | €7,893 | +€2,889 | +57.7% |
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 10 October 2026 via checked.be.