OKKERNOOT: 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.
OKKERNOOT
Largest movements
- Tangible fixed assets +€184,915
up €184,915 (+333.4%), from €55,457 to €240,372
of which Other tangible fixed assets: +€95,689
- Receivables within one year -€8,435
down €8,435 (-4.8%), from €174,789 to €166,354
of which Other amounts receivable: -€16,389
- Debts after one year +€102,568
new in 2024: €102,568
- Other debts -€29,019
no longer reported in 2024 (was €29,019)
- Trade debts +€27,982
up €27,982 (+26.9%), from €104,016 to €131,998
- Current portion of long-term debt +€23,455
new in 2024: €23,455
- Reserves +€21,161
up €21,161 (+30.5%), from €69,478 to €90,639
- Depreciation +€14,852
up €14,852 (+469.7%), from €3,162 to €18,014
- Gross operating margin +€10,826
up €10,826 (+11.1%), from €97,867 to €108,694
- Staff costs +€9,758
up €9,758 (+17.3%), from €56,381 to €66,139
- Financial charges +€3,923
up €3,923 (+196.3%), from €1,999 to €5,922
- Financial income +€1,564
up €1,564 (+23.6%), from €6,636 to €8,200
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €239,654 | €412,984 | +€173,330 | +72.3% |
| Fixed assets | 21/28 | €58,457 | €243,372 | +€184,915 | +316.3% |
| Tangible fixed assets | 22/27 | €55,457 | €240,372 | +€184,915 | +333.4% |
| Plant, machinery and equipment | 23 | €54,968 | €130,082 | +€75,113 | +136.6% |
| Furniture and vehicles | 24 | €142 | €14,255 | +€14,113 | +9911.2% |
| Other tangible fixed assets | 26 | €346 | €96,035 | +€95,689 | +27655.8% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €181,197 | €169,612 | -€11,585 | -6.4% |
| Amounts receivable within one year | 40/41 | €174,789 | €166,354 | -€8,435 | -4.8% |
| Trade receivables | 40 | €21,942 | €29,896 | +€7,954 | +36.3% |
| Other amounts receivable | 41 | €152,847 | €136,457 | -€16,389 | -10.7% |
| Cash at bank and in hand | 54/58 | €6,194 | €3,166 | -€3,028 | -48.9% |
| Deferred charges and accrued income | 490/1 | €214 | €93 | -€121 | -56.6% |
| Total equity and liabilities | 10/49 | €239,654 | €412,984 | +€173,330 | +72.3% |
| Equity | 10/15 | €75,678 | €96,839 | +€21,161 | +28.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €69,478 | €90,639 | +€21,161 | +30.5% |
| Distributable reserves | 133 | €69,478 | €90,639 | +€21,161 | +30.5% |
| Amounts payable | 17/49 | €163,976 | €316,145 | +€152,169 | +92.8% |
| Amounts payable after more than one year | 17 | - | €102,568 | +€102,568 | |
| Financial debts | 170/4 | - | €102,568 | +€102,568 | |
| Amounts payable within one year | 42/48 | €163,976 | €208,577 | +€44,601 | +27.2% |
| Current portion of amounts payable after more than one year | 42 | - | €23,455 | +€23,455 | |
| Financial debts | 43 | €14,500 | €33,789 | +€19,289 | +133.0% |
| Other loans | 439 | €14,500 | €33,789 | +€19,289 | +133.0% |
| Trade debts | 44 | €104,016 | €131,998 | +€27,982 | +26.9% |
| Suppliers | 440/4 | €104,016 | €131,998 | +€27,982 | +26.9% |
| Taxes, remuneration and social security | 45 | €16,442 | €19,335 | +€2,893 | +17.6% |
| Taxes | 450/3 | €8,223 | €5,897 | -€2,326 | -28.3% |
| Remuneration and social security | 454/9 | €8,219 | €13,438 | +€5,219 | +63.5% |
| Other amounts payable | 47/48 | €29,019 | - | -€29,019 | |
| Accrued charges and deferred income | 492/3 | - | €5,000 | +€5,000 | |
| Remuneration, social security and pensions | 62 | €56,381 | €66,139 | +€9,758 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,162 | €18,014 | +€14,852 | +469.7% |
| Other operating charges | 640/8 | €3,912 | €3,365 | -€547 | -14.0% |
| Gross operating margin | 9900 | €97,867 | €108,694 | +€10,826 | +11.1% |
| Operating profit (loss) | 9901 | €34,413 | €21,176 | -€13,237 | -38.5% |
| Financial income | 75/76B | €6,636 | €8,200 | +€1,564 | +23.6% |
| Recurring financial income | 75 | €6,636 | €8,200 | +€1,564 | +23.6% |
| Financial charges | 65/66B | €1,999 | €5,922 | +€3,923 | +196.3% |
| Recurring financial charges | 65 | €1,999 | €5,922 | +€3,923 | +196.3% |
| Profit (loss) for the period before taxes | 9903 | €39,050 | €23,454 | -€15,596 | -39.9% |
| Income taxes | 67/77 | €3,588 | €2,293 | -€1,295 | -36.1% |
| Profit (loss) for the period | 9904 | €35,462 | €21,161 | -€14,301 | -40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,462 | €21,161 | -€14,301 | -40.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.