Okker: 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.
Okker
Largest movements
- Receivables within one year +€45,979
up €45,979 (+116%), from €39,633 to €85,612
of which Trade receivables: +€42,911
- Cash -€7,264
down €7,264 (-20.3%), from €35,788 to €28,524
mainly Receivables within one year (-€45,979) and Trade debts (-€629)
- Tangible fixed assets -€5,046
down €5,046 (-34.2%), from €14,733 to €9,687
of which Furniture and vehicles: -€4,199
- Reserves +€22,009
up €22,009 (+51.3%), from €42,906 to €64,915
- Other debts +€6,503
up €6,503 (+21.1%), from €30,776 to €37,279
- Tax, wage and social debts +€5,632
up €5,632 (+64.4%), from €8,747 to €14,379
- Gross operating margin -€29,546
down €29,546 (-43.9%), from €67,346 to €37,800
- Taxes -€6,198
down €6,198 (-47.4%), from €13,070 to €6,872
- Depreciation -€3,756
down €3,756 (-42.7%), from €8,801 to €5,046
- Financial charges +€2,453
up €2,453 (+1,741%), from €141 to €2,594
- Other operating charges -€714
down €714 (-56.4%), from €1,267 to €553
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 | €91,476 | €125,353 | +€33,877 | +37.0% |
| Fixed assets | 21/28 | €14,733 | €9,687 | -€5,046 | -34.2% |
| Tangible fixed assets | 22/27 | €14,733 | €9,687 | -€5,046 | -34.2% |
| Plant, machinery and equipment | 23 | €1,367 | €521 | -€847 | -61.9% |
| Furniture and vehicles | 24 | €13,366 | €9,167 | -€4,199 | -31.4% |
| Current assets | 29/58 | €76,743 | €115,665 | +€38,922 | +50.7% |
| Amounts receivable within one year | 40/41 | €39,633 | €85,612 | +€45,979 | +116% |
| Trade receivables | 40 | €39,490 | €82,401 | +€42,911 | +109% |
| Other amounts receivable | 41 | €143 | €3,211 | +€3,068 | +2,152% |
| Cash at bank and in hand | 54/58 | €35,788 | €28,524 | -€7,264 | -20.3% |
| Deferred charges and accrued income | 490/1 | €1,322 | €1,530 | +€208 | +15.7% |
| Total equity and liabilities | 10/49 | €91,476 | €125,353 | +€33,877 | +37.0% |
| Equity | 10/15 | €47,906 | €69,915 | +€22,009 | +45.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €42,906 | €64,915 | +€22,009 | +51.3% |
| Distributable reserves | 133 | €42,906 | €64,915 | +€22,009 | +51.3% |
| Amounts payable | 17/49 | €43,570 | €55,438 | +€11,868 | +27.2% |
| Amounts payable within one year | 42/48 | €42,302 | €53,808 | +€11,506 | +27.2% |
| Trade debts | 44 | €2,779 | €2,150 | -€629 | -22.6% |
| Suppliers | 440/4 | €2,779 | €2,150 | -€629 | -22.6% |
| Taxes, remuneration and social security | 45 | €8,747 | €14,379 | +€5,632 | +64.4% |
| Taxes | 450/3 | €8,747 | €14,379 | +€5,632 | +64.4% |
| Other amounts payable | 47/48 | €30,776 | €37,279 | +€6,503 | +21.1% |
| Accrued charges and deferred income | 492/3 | €1,268 | €1,630 | +€362 | +28.6% |
| Remuneration, social security and pensions | 62 | €1,172 | €727 | -€445 | -38.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,801 | €5,046 | -€3,756 | -42.7% |
| Other operating charges | 640/8 | €1,267 | €553 | -€714 | -56.4% |
| Gross operating margin | 9900 | €67,346 | €37,800 | -€29,546 | -43.9% |
| Operating profit (loss) | 9901 | €56,106 | €31,475 | -€24,631 | -43.9% |
| Financial income | 75/76B | €10 | €0 | -€10 | -100% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -100% |
| Financial charges | 65/66B | €141 | €2,594 | +€2,453 | +1,741% |
| Recurring financial charges | 65 | €141 | €2,594 | +€2,453 | +1,741% |
| Profit (loss) for the period before taxes | 9903 | €55,976 | €28,881 | -€27,094 | -48.4% |
| Income taxes | 67/77 | €13,070 | €6,872 | -€6,198 | -47.4% |
| Profit (loss) for the period | 9904 | €42,906 | €22,009 | -€20,897 | -48.7% |
| Profit (loss) for the period to be appropriated | 9905 | €42,906 | €22,009 | -€20,897 | -48.7% |
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 31 October 2026 via checked.be.