OKINEO System: 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.
OKINEO System
Largest movements
- Cash +€11,648
new in 2025: €11,648
mainly Net result for the year (+€17,692) and Tax, wage and social debts (+€6,191)
- Deferred charges and accrued income +€6,694
up €6,694 (+17,104%), from €39 to €6,733
- Stocks and contracts +€913
up €913 (+2.1%), from €43,791 to €44,704
- Reserves +€17,692
up €17,692 (+86.4%), from €20,487 to €38,180
- Tax, wage and social debts +€6,191
up €6,191 (+175%), from €3,543 to €9,735
- Other debts -€3,650
no longer reported in 2025 (was €3,650)
- Current portion of long-term debt -€3,641
down €3,641 (-74.6%), from €4,882 to €1,242
- Debts after one year +€3,510
up €3,510 (+37.4%), from €9,381 to €12,891
of which Other amounts payable: +€4,752
- Gross operating margin +€18,539
up €18,539 (+187%), from €9,923 to €28,462
- Taxes +€5,024
up €5,024 (+205%), from €2,453 to €7,477
- Other operating charges +€2,550
up €2,550 (+612%), from €416 to €2,966
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 | €45,763 | €64,459 | +€18,696 | +40.9% |
| Current assets | 29/58 | €45,763 | €64,459 | +€18,696 | +40.9% |
| Stocks and contracts in progress | 3 | €43,791 | €44,704 | +€913 | +2.1% |
| Stocks | 30/36 | €43,791 | €44,704 | +€913 | +2.1% |
| Amounts receivable within one year | 40/41 | €1,933 | €1,374 | -€559 | -28.9% |
| Trade receivables | 40 | €1,933 | €923 | -€1,010 | -52.3% |
| Other amounts receivable | 41 | €0 | €451 | +€451 | +300,640% |
| Cash at bank and in hand | 54/58 | - | €11,648 | +€11,648 | |
| Deferred charges and accrued income | 490/1 | €39 | €6,733 | +€6,694 | +17,104% |
| Total equity and liabilities | 10/49 | €45,763 | €64,459 | +€18,696 | +40.9% |
| Equity | 10/15 | €21,487 | €39,180 | +€17,692 | +82.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €20,487 | €38,180 | +€17,692 | +86.4% |
| Distributable reserves | 133 | €20,487 | €38,180 | +€17,692 | +86.4% |
| Amounts payable | 17/49 | €24,276 | €25,280 | +€1,004 | +4.1% |
| Amounts payable after more than one year | 17 | €9,381 | €12,891 | +€3,510 | +37.4% |
| Financial debts | 170/4 | €1,242 | - | -€1,242 | |
| Other amounts payable | 178/9 | €8,139 | €12,891 | +€4,752 | +58.4% |
| Amounts payable within one year | 42/48 | €14,895 | €12,389 | -€2,506 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €4,882 | €1,242 | -€3,641 | -74.6% |
| Financial debts | 43 | €174 | - | -€174 | |
| Other loans | 439 | €174 | - | -€174 | |
| Trade debts | 44 | €2,644 | €1,412 | -€1,232 | -46.6% |
| Suppliers | 440/4 | €2,644 | €1,412 | -€1,232 | -46.6% |
| Taxes, remuneration and social security | 45 | €3,543 | €9,735 | +€6,191 | +175% |
| Taxes | 450/3 | €3,543 | €9,735 | +€6,191 | +175% |
| Other amounts payable | 47/48 | €3,650 | - | -€3,650 | |
| Other operating charges | 640/8 | €416 | €2,966 | +€2,550 | +612% |
| Gross operating margin | 9900 | €9,923 | €28,462 | +€18,539 | +187% |
| Operating profit (loss) | 9901 | €9,507 | €25,496 | +€15,990 | +168% |
| Financial charges | 65/66B | €505 | €326 | -€179 | -35.4% |
| Recurring financial charges | 65 | €505 | €326 | -€179 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | €9,002 | €25,170 | +€16,168 | +180% |
| Income taxes | 67/77 | €2,453 | €7,477 | +€5,024 | +205% |
| Profit (loss) for the period | 9904 | €6,549 | €17,692 | +€11,144 | +170% |
| Profit (loss) for the period to be appropriated | 9905 | €6,549 | €17,692 | +€11,144 | +170% |
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 19 October 2026 via checked.be.