OKNA: 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.
OKNA
Largest movements
- Receivables within one year -€138,422
down €138,422 (-25.4%), from €545,244 to €406,821
of which Trade receivables: -€107,901
- Tangible fixed assets -€92,708
down €92,708 (-55.0%), from €168,469 to €75,761
of which Leasing and similar rights: -€66,463
- Cash -€54,070
down €54,070 (-98.7%), from €54,782 to €712
mainly Trade debts (-€249,009) and Net result for the year (-€57,752)
- Receivables after one year -€46,500
no longer reported in 2024 (was €46,500)
- Deferred charges and accrued income -€9,172
no longer reported in 2024 (was €9,172)
- Trade debts -€249,009
down €249,009 (-60.6%), from €410,577 to €161,568
- Profit (loss) carried forward -€57,752
down €57,752, from €3,219 to -€54,533
- Debts after one year -€37,545
down €37,545 (-44.5%), from €84,364 to €46,819
- Staff costs +€93,148
up €93,148 (+183%), from €50,917 to €144,065
- Gross operating margin +€36,435
up €36,435 (+29.3%), from €124,514 to €160,949
- Other operating charges -€11,719
down €11,719 (-54.9%), from €21,341 to €9,622
- Financial charges +€8,547
up €8,547 (+55.8%), from €15,317 to €23,864
- Depreciation -€2,549
down €2,549 (-8.3%), from €30,898 to €28,349
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.
Derived cash bridge
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 | €845,436 | €499,565 | -€345,872 | -40.9% |
| Fixed assets | 21/28 | €189,739 | €92,031 | -€97,708 | -51.5% |
| Intangible fixed assets | 21 | €21,135 | €16,135 | -€5,000 | -23.7% |
| Tangible fixed assets | 22/27 | €168,469 | €75,761 | -€92,708 | -55.0% |
| Plant, machinery and equipment | 23 | €13,250 | €12,420 | -€830 | -6.3% |
| Furniture and vehicles | 24 | €25,415 | - | -€25,415 | |
| Leasing and similar rights | 25 | €129,804 | €63,341 | -€66,463 | -51.2% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €655,698 | €407,534 | -€248,164 | -37.8% |
| Amounts receivable after more than one year | 29 | €46,500 | - | -€46,500 | |
| Other amounts receivable | 291 | €46,500 | - | -€46,500 | |
| Amounts receivable within one year | 40/41 | €545,244 | €406,821 | -€138,422 | -25.4% |
| Trade receivables | 40 | €499,034 | €391,133 | -€107,901 | -21.6% |
| Other amounts receivable | 41 | €46,210 | €15,689 | -€30,521 | -66.0% |
| Cash at bank and in hand | 54/58 | €54,782 | €712 | -€54,070 | -98.7% |
| Deferred charges and accrued income | 490/1 | €9,172 | - | -€9,172 | |
| Total equity and liabilities | 10/49 | €845,436 | €499,565 | -€345,872 | -40.9% |
| Equity | 10/15 | €23,466 | -€34,287 | -€57,752 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,646 | €1,646 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,646 | €1,646 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,646 | €1,646 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,219 | -€54,533 | -€57,752 | |
| Amounts payable | 17/49 | €821,971 | €533,851 | -€288,120 | -35.1% |
| Amounts payable after more than one year | 17 | €84,364 | €46,819 | -€37,545 | -44.5% |
| Financial debts | 170/4 | €84,364 | €46,819 | -€37,545 | -44.5% |
| Amounts payable within one year | 42/48 | €735,092 | €487,032 | -€248,059 | -33.7% |
| Current portion of amounts payable after more than one year | 42 | €35,990 | €37,545 | +€1,556 | +4.3% |
| Financial debts | 43 | €274,985 | €278,358 | +€3,373 | +1.2% |
| Credit institutions | 430/8 | €274,985 | €278,358 | +€3,373 | +1.2% |
| Trade debts | 44 | €410,577 | €161,568 | -€249,009 | -60.6% |
| Suppliers | 440/4 | €410,577 | €161,568 | -€249,009 | -60.6% |
| Taxes, remuneration and social security | 45 | €11,940 | €9,562 | -€2,379 | -19.9% |
| Taxes | 450/3 | €7,859 | €7,815 | -€44 | -0.6% |
| Remuneration and social security | 454/9 | €4,081 | €1,747 | -€2,335 | -57.2% |
| Other amounts payable | 47/48 | €1,600 | - | -€1,600 | |
| Accrued charges and deferred income | 492/3 | €2,515 | - | -€2,515 | |
| Remuneration, social security and pensions | 62 | €50,917 | €144,065 | +€93,148 | +183% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,898 | €28,349 | -€2,549 | -8.3% |
| Other operating charges | 640/8 | €21,341 | €9,622 | -€11,719 | -54.9% |
| Non-recurring operating charges | 66A | €1,209 | €13,708 | +€12,500 | +1,034% |
| Gross operating margin | 9900 | €124,514 | €160,949 | +€36,435 | +29.3% |
| Operating profit (loss) | 9901 | €20,150 | -€34,794 | -€54,944 | |
| Financial income | 75/76B | €881 | €2,171 | +€1,290 | +146% |
| Recurring financial income | 75 | €881 | €2,171 | +€1,290 | +146% |
| Financial charges | 65/66B | €15,317 | €23,864 | +€8,547 | +55.8% |
| Recurring financial charges | 65 | €15,317 | €23,864 | +€8,547 | +55.8% |
| Profit (loss) for the period before taxes | 9903 | €5,714 | -€56,487 | -€62,201 | |
| Income taxes | 67/77 | €2,339 | €1,266 | -€1,073 | -45.9% |
| Profit (loss) for the period | 9904 | €3,375 | -€57,752 | -€61,128 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,375 | -€57,752 | -€61,128 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.