OKNOVA: 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.
OKNOVA
Largest movements
- Receivables within one year +€22,318
up €22,318 (+42.8%), from €52,203 to €74,521
of which Other amounts receivable: +€11,926
- Cash +€10,081
up €10,081 (+3,312%), from €304 to €10,385
mainly Trade debts (+€14,327) and Net result for the year (+€11,720)
- Tangible fixed assets -€4,696
down €4,696 (-21.9%), from €21,397 to €16,700
of which Land and buildings: -€2,761
- Deferred charges and accrued income -€1,900
down €1,900 (-43.5%), from €4,369 to €2,469
- Trade debts +€14,327
up €14,327 (+140%), from €10,247 to €24,574
- Reserves +€11,720
up €11,720 (+32.4%), from €36,213 to €47,934
- Current portion of long-term debt +€7,110
up €7,110 (+110%), from €6,443 to €13,554
- Debts after one year -€4,569
down €4,569 (-74.7%), from €6,117 to €1,548
- Tax, wage and social debts -€2,786
down €2,786 (-30.8%), from €9,041 to €6,255
- Gross operating margin -€3,097
down €3,097 (-11.1%), from €27,834 to €24,737
- Depreciation -€2,939
down €2,939 (-35.5%), from €8,285 to €5,346
- Taxes +€1,058
up €1,058 (+19.3%), from €5,466 to €6,524
- Financial charges -€1,040
down €1,040 (-42.3%), from €2,462 to €1,421
- Financial income +€423
up €423 (+37.9%), from €1,116 to €1,539
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 | €78,273 | €104,076 | +€25,803 | +33.0% |
| Fixed assets | 21/28 | €21,397 | €16,700 | -€4,696 | -21.9% |
| Tangible fixed assets | 22/27 | €21,397 | €16,700 | -€4,696 | -21.9% |
| Land and buildings | 22 | €16,259 | €13,498 | -€2,761 | -17.0% |
| Plant, machinery and equipment | 23 | €52 | - | -€52 | |
| Furniture and vehicles | 24 | €3,021 | €1,004 | -€2,017 | -66.8% |
| Other tangible fixed assets | 26 | €2,064 | €2,198 | +€134 | +6.5% |
| Current assets | 29/58 | €56,877 | €87,376 | +€30,499 | +53.6% |
| Amounts receivable within one year | 40/41 | €52,203 | €74,521 | +€22,318 | +42.8% |
| Trade receivables | 40 | €20,533 | €30,925 | +€10,392 | +50.6% |
| Other amounts receivable | 41 | €31,670 | €43,596 | +€11,926 | +37.7% |
| Cash at bank and in hand | 54/58 | €304 | €10,385 | +€10,081 | +3,312% |
| Deferred charges and accrued income | 490/1 | €4,369 | €2,469 | -€1,900 | -43.5% |
| Total equity and liabilities | 10/49 | €78,273 | €104,076 | +€25,803 | +33.0% |
| Equity | 10/15 | €42,413 | €54,134 | +€11,720 | +27.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €36,213 | €47,934 | +€11,720 | +32.4% |
| Distributable reserves | 133 | €36,213 | €47,934 | +€11,720 | +32.4% |
| Amounts payable | 17/49 | €35,860 | €49,942 | +€14,082 | +39.3% |
| Amounts payable after more than one year | 17 | €6,117 | €1,548 | -€4,569 | -74.7% |
| Financial debts | 170/4 | €6,117 | €1,548 | -€4,569 | -74.7% |
| Amounts payable within one year | 42/48 | €29,743 | €48,394 | +€18,651 | +62.7% |
| Current portion of amounts payable after more than one year | 42 | €6,443 | €13,554 | +€7,110 | +110% |
| Trade debts | 44 | €10,247 | €24,574 | +€14,327 | +140% |
| Suppliers | 440/4 | €10,247 | €24,574 | +€14,327 | +140% |
| Advances received on contracts in progress | 46 | €4,011 | €4,011 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €9,041 | €6,255 | -€2,786 | -30.8% |
| Taxes | 450/3 | €9,041 | €6,255 | -€2,786 | -30.8% |
| Remuneration, social security and pensions | 62 | - | €106 | +€106 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,285 | €5,346 | -€2,939 | -35.5% |
| Other operating charges | 640/8 | €1,237 | €1,158 | -€79 | -6.4% |
| Gross operating margin | 9900 | €27,834 | €24,737 | -€3,097 | -11.1% |
| Operating profit (loss) | 9901 | €18,312 | €18,127 | -€185 | -1.0% |
| Financial income | 75/76B | €1,116 | €1,539 | +€423 | +37.9% |
| Recurring financial income | 75 | €1,116 | €1,539 | +€423 | +37.9% |
| Financial charges | 65/66B | €2,462 | €1,421 | -€1,040 | -42.3% |
| Recurring financial charges | 65 | €2,462 | €1,421 | -€1,040 | -42.3% |
| Profit (loss) for the period before taxes | 9903 | €16,966 | €18,244 | +€1,278 | +7.5% |
| Income taxes | 67/77 | €5,466 | €6,524 | +€1,058 | +19.3% |
| Profit (loss) for the period | 9904 | €11,500 | €11,720 | +€221 | +1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,500 | €11,720 | +€221 | +1.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.