OKINAS: 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.
OKINAS
Largest movements
- Tangible fixed assets -€2,421
down €2,421 (-66.4%), from €3,645 to €1,224
of which Furniture and vehicles: -€1,549
- Cash -€1,188
down €1,188 (-81.7%), from €1,454 to €266
mainly Net result for the year (-€4,326) and Trade debts (-€1,275)
- Deferred charges and accrued income -€569
down €569 (-46.6%), from €1,220 to €651
- Receivables within one year -€76
down €76 (-25.2%), from €302 to €226
- Profit (loss) carried forward -€4,326
down €4,326 (-15.8%), from -€27,399 to -€31,725
- Trade debts -€1,275
down €1,275 (-70.2%), from €1,815 to €540
- Other debts +€933
up €933 (+25.9%), from €3,605 to €4,538
- Accrued charges and deferred income +€414
new in 2025: €414
- Gross operating margin +€4,230
up €4,230 (+89.0%), from -€4,754 to -€524
- Other operating charges +€471
up €471 (+126.3%), from €373 to €844
- Depreciation -€366
down €366 (-13.1%), from €2,787 to €2,421
- Financial income -€54
no longer reported in 2025 (was €54)
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 | €6,621 | €2,367 | -€4,254 | -64.3% |
| Fixed assets | 21/28 | €3,645 | €1,224 | -€2,421 | -66.4% |
| Tangible fixed assets | 22/27 | €3,645 | €1,224 | -€2,421 | -66.4% |
| Plant, machinery and equipment | 23 | €1,873 | €1,001 | -€872 | -46.6% |
| Furniture and vehicles | 24 | €1,772 | €223 | -€1,549 | -87.4% |
| Current assets | 29/58 | €2,976 | €1,143 | -€1,833 | -61.6% |
| Amounts receivable within one year | 40/41 | €302 | €226 | -€76 | -25.2% |
| Other amounts receivable | 41 | €302 | €226 | -€76 | -25.2% |
| Cash at bank and in hand | 54/58 | €1,454 | €266 | -€1,188 | -81.7% |
| Deferred charges and accrued income | 490/1 | €1,220 | €651 | -€569 | -46.6% |
| Total equity and liabilities | 10/49 | €6,621 | €2,367 | -€4,254 | -64.3% |
| Equity | 10/15 | -€8,799 | -€13,125 | -€4,326 | -49.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,399 | -€31,725 | -€4,326 | -15.8% |
| Amounts payable | 17/49 | €15,420 | €15,492 | +€72 | +0.5% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Other amounts payable | 178/9 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,420 | €5,078 | -€342 | -6.3% |
| Trade debts | 44 | €1,815 | €540 | -€1,275 | -70.2% |
| Suppliers | 440/4 | €1,815 | €540 | -€1,275 | -70.2% |
| Other amounts payable | 47/48 | €3,605 | €4,538 | +€933 | +25.9% |
| Accrued charges and deferred income | 492/3 | - | €414 | +€414 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,787 | €2,421 | -€366 | -13.1% |
| Other operating charges | 640/8 | €373 | €844 | +€471 | +126.3% |
| Non-recurring operating charges | 66A | - | €460 | +€460 | |
| Gross operating margin | 9900 | -€4,754 | -€524 | +€4,230 | +89.0% |
| Operating profit (loss) | 9901 | -€7,914 | -€4,249 | +€3,665 | +46.3% |
| Financial income | 75/76B | €54 | - | -€54 | |
| Recurring financial income | 75 | €54 | - | -€54 | |
| Financial charges | 65/66B | €59 | €77 | +€18 | +30.5% |
| Recurring financial charges | 65 | €59 | €77 | +€18 | +30.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,919 | -€4,326 | +€3,593 | +45.4% |
| Profit (loss) for the period | 9904 | -€7,919 | -€4,326 | +€3,593 | +45.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,919 | -€4,326 | +€3,593 | +45.4% |
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.