OKN Consulting: 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.
OKN Consulting
Largest movements
- Current investments +€300,736
new in 2025: €300,736
- Cash -€189,576
down €189,576 (-83.6%), from €226,766 to €37,190
mainly Current investments (-€300,736) and Debts after one year (-€57,895)
- Tangible fixed assets -€70,501
down €70,501 (-5.4%), from €1.3m to €1.2m
of which Land and buildings: -€68,322
- Reserves +€88,440
up €88,440 (+13.7%), from €645,610 to €734,050
- Debts after one year -€57,895
down €57,895 (-7.1%), from €812,070 to €754,176
- Gross operating margin +€13,856
up €13,856 (+6.7%), from €207,804 to €221,660
- Taxes +€7,166
up €7,166 (+22.9%), from €31,310 to €38,476
- Financial charges -€6,030
down €6,030 (-28.4%), from €21,214 to €15,184
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 | €1,552,310 | €1,584,232 | +€31,922 | +2.1% |
| Fixed assets | 21/28 | €1,305,313 | €1,234,812 | -€70,501 | -5.4% |
| Tangible fixed assets | 22/27 | €1,305,208 | €1,234,707 | -€70,501 | -5.4% |
| Land and buildings | 22 | €1,298,291 | €1,229,969 | -€68,322 | -5.3% |
| Furniture and vehicles | 24 | €6,917 | €4,738 | -€2,178 | -31.5% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €246,997 | €349,420 | +€102,422 | +41.5% |
| Amounts receivable within one year | 40/41 | €20,231 | €11,493 | -€8,738 | -43.2% |
| Trade receivables | 40 | €20,231 | €11,493 | -€8,738 | -43.2% |
| Current investments | 50/53 | - | €300,736 | +€300,736 | |
| Cash at bank and in hand | 54/58 | €226,766 | €37,190 | -€189,576 | -83.6% |
| Total equity and liabilities | 10/49 | €1,552,310 | €1,584,232 | +€31,922 | +2.1% |
| Equity | 10/15 | €653,849 | €742,291 | +€88,441 | +13.5% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €645,610 | €734,050 | +€88,440 | +13.7% |
| Distributable reserves | 133 | €645,610 | €734,050 | +€88,440 | +13.7% |
| Profit (loss) carried forward | 14 | €179 | €181 | +€1 | +0.7% |
| Amounts payable | 17/49 | €898,461 | €841,941 | -€56,520 | -6.3% |
| Amounts payable after more than one year | 17 | €812,070 | €754,176 | -€57,895 | -7.1% |
| Financial debts | 170/4 | €812,070 | €754,176 | -€57,895 | -7.1% |
| Amounts payable within one year | 42/48 | €84,751 | €86,886 | +€2,135 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €57,895 | €57,895 | = | 0.0% |
| Trade debts | 44 | €110 | €1,721 | +€1,611 | +1,467% |
| Suppliers | 440/4 | €110 | €1,721 | +€1,611 | +1,467% |
| Taxes, remuneration and social security | 45 | €11,054 | €12,424 | +€1,370 | +12.4% |
| Taxes | 450/3 | €11,054 | €12,424 | +€1,370 | +12.4% |
| Other amounts payable | 47/48 | €15,692 | €14,847 | -€845 | -5.4% |
| Accrued charges and deferred income | 492/3 | €1,640 | €880 | -€760 | -46.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,555 | €76,304 | -€250 | -0.3% |
| Other operating charges | 640/8 | €1,012 | - | -€1,012 | |
| Non-recurring operating charges | 66A | - | €2 | +€2 | |
| Gross operating margin | 9900 | €207,804 | €221,660 | +€13,856 | +6.7% |
| Operating profit (loss) | 9901 | €130,237 | €145,354 | +€15,116 | +11.6% |
| Financial income | 75/76B | €363 | €1,747 | +€1,384 | +381% |
| Recurring financial income | 75 | €357 | €1,747 | +€1,390 | +390% |
| Non-recurring financial income | 76B | €7 | €0 | -€7 | -99.4% |
| Financial charges | 65/66B | €21,214 | €15,184 | -€6,030 | -28.4% |
| Recurring financial charges | 65 | €21,214 | €15,184 | -€6,030 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €109,387 | €131,917 | +€22,530 | +20.6% |
| Income taxes | 67/77 | €31,310 | €38,476 | +€7,166 | +22.9% |
| Profit (loss) for the period | 9904 | €78,077 | €93,441 | +€15,364 | +19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €78,077 | €93,441 | +€15,364 | +19.7% |
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 21 October 2026 via checked.be.