OKLM: 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.
OKLM
Largest movements
- Cash -€8,540
down €8,540 (-68.6%), from €12,448 to €3,908
- Receivables within one year +€3,137
up €3,137 (+68.9%), from €4,555 to €7,692
of which Trade receivables: +€5,200
- Tangible fixed assets +€2,621
new in 2025: €2,621
- Profit (loss) carried forward -€10,189
down €10,189, from €4,309 to -€5,880
- Tax, wage and social debts +€7,082
up €7,082 (+94.6%), from €7,486 to €14,567
- Trade debts +€576
up €576 (+80.0%), from €720 to €1,296
- Depreciation +€925
new in 2025: €925
- Staff costs -€783
no longer reported in 2025 (was €783)
- Other operating charges -€464
no longer reported in 2025 (was €464)
- Gross operating margin +€351
up €351 (+13.4%), from €2,623 to €2,974
- Financial income -€263
no longer reported in 2025 (was €263)
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,714 | €16,183 | -€2,531 | -13.5% |
| Fixed assets | 21/28 | €920 | €3,541 | +€2,621 | +284.9% |
| Tangible fixed assets | 22/27 | - | €2,621 | +€2,621 | |
| Plant, machinery and equipment | 23 | - | €2,621 | +€2,621 | |
| Financial fixed assets | 28 | €920 | €920 | = | 0.0% |
| Current assets | 29/58 | €17,794 | €12,642 | -€5,153 | -29.0% |
| Stocks and contracts in progress | 3 | €791 | €930 | +€139 | +17.5% |
| Stocks | 30/36 | €791 | €930 | +€139 | +17.5% |
| Amounts receivable within one year | 40/41 | €4,555 | €7,692 | +€3,137 | +68.9% |
| Trade receivables | 40 | - | €5,200 | +€5,200 | |
| Other amounts receivable | 41 | €4,555 | €2,492 | -€2,063 | -45.3% |
| Cash at bank and in hand | 54/58 | €12,448 | €3,908 | -€8,540 | -68.6% |
| Deferred charges and accrued income | 490/1 | - | €112 | +€112 | |
| Total equity and liabilities | 10/49 | €18,714 | €16,183 | -€2,531 | -13.5% |
| Equity | 10/15 | €10,509 | €320 | -€10,189 | -97.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,309 | -€5,880 | -€10,189 | |
| Amounts payable | 17/49 | €8,206 | €15,863 | +€7,658 | +93.3% |
| Amounts payable within one year | 42/48 | €8,206 | €15,863 | +€7,658 | +93.3% |
| Trade debts | 44 | €720 | €1,296 | +€576 | +80.0% |
| Suppliers | 440/4 | €720 | €1,296 | +€576 | +80.0% |
| Taxes, remuneration and social security | 45 | €7,486 | €14,567 | +€7,082 | +94.6% |
| Taxes | 450/3 | €7,486 | €14,567 | +€7,082 | +94.6% |
| Remuneration, social security and pensions | 62 | €783 | - | -€783 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €925 | +€925 | |
| Other operating charges | 640/8 | €464 | - | -€464 | |
| Gross operating margin | 9900 | €2,623 | €2,974 | +€351 | +13.4% |
| Operating profit (loss) | 9901 | €1,376 | €2,049 | +€673 | +48.9% |
| Financial income | 75/76B | €263 | - | -€263 | |
| Recurring financial income | 75 | €263 | - | -€263 | |
| Financial charges | 65/66B | €101 | €59 | -€42 | -41.5% |
| Recurring financial charges | 65 | €101 | €59 | -€42 | -41.5% |
| Profit (loss) for the period before taxes | 9903 | €1,538 | €1,990 | +€452 | +29.4% |
| Profit (loss) for the period | 9904 | €1,538 | €1,990 | +€452 | +29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,538 | €1,990 | +€452 | +29.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.