OKO & ZO: 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.
OKO & ZO
Largest movements
- Cash +€109,668
up €109,668 (+35.4%), from €309,603 to €419,271
mainly Current investments (+€65,000) and Receivables within one year (+€41,657)
- Current investments -€65,000
down €65,000 (-100%), from €65,000 to €0
- Receivables within one year -€41,657
down €41,657 (-27.7%), from €150,627 to €108,970
of which Other amounts receivable: -€42,273
- Receivables after one year -€33,379
down €33,379 (-16.9%), from €197,073 to €163,694
- Debts within one year -€21,758
down €21,758 (-10.2%), from €212,441 to €190,683
of which Tax, wage and social debts: -€22,245
- Profit (loss) carried forward -€15,184
down €15,184 (-2.2%), from €683,341 to €668,157
- Gross operating margin -€37,766
down €37,766 (-4.0%), from €951,799 to €914,033
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 | €895,781 | €858,840 | -€36,942 | -4.1% |
| Fixed assets | 21/28 | €158,494 | €152,736 | -€5,757 | -3.6% |
| Intangible fixed assets | 21 | €74 | €0 | -€74 | -100% |
| Tangible fixed assets | 22/27 | €155,979 | €150,296 | -€5,684 | -3.6% |
| Land and buildings | 22 | €122,765 | €121,734 | -€1,031 | -0.8% |
| Plant, machinery and equipment | 23 | €21,672 | €19,134 | -€2,537 | -11.7% |
| Furniture and vehicles | 24 | €1,246 | €609 | -€637 | -51.1% |
| Other tangible fixed assets | 26 | €10,297 | €8,818 | -€1,479 | -14.4% |
| Financial fixed assets | 28 | €2,440 | €2,440 | = | 0.0% |
| Current assets | 29/58 | €737,288 | €706,104 | -€31,184 | -4.2% |
| Amounts receivable after more than one year | 29 | €197,073 | €163,694 | -€33,379 | -16.9% |
| Other amounts receivable | 291 | €197,073 | €163,694 | -€33,379 | -16.9% |
| Amounts receivable within one year | 40/41 | €150,627 | €108,970 | -€41,657 | -27.7% |
| Trade receivables | 40 | €67,021 | €67,637 | +€615 | +0.9% |
| Other amounts receivable | 41 | €83,606 | €41,333 | -€42,273 | -50.6% |
| Current investments | 50/53 | €65,000 | €0 | -€65,000 | -100% |
| Cash at bank and in hand | 54/58 | €309,603 | €419,271 | +€109,668 | +35.4% |
| Deferred charges and accrued income | 490/1 | €14,985 | €14,169 | -€815 | -5.4% |
| Total equity and liabilities | 10/49 | €895,781 | €858,840 | -€36,942 | -4.1% |
| Equity | 10/15 | €683,341 | €668,157 | -€15,184 | -2.2% |
| Profit (loss) carried forward | 14 | €683,341 | €668,157 | -€15,184 | -2.2% |
| Amounts payable | 17/49 | €212,441 | €190,683 | -€21,758 | -10.2% |
| Amounts payable within one year | 42/48 | €212,441 | €190,683 | -€21,758 | -10.2% |
| Trade debts | 44 | €56,502 | €58,508 | +€2,007 | +3.6% |
| Suppliers | 440/4 | €56,502 | €58,508 | +€2,007 | +3.6% |
| Taxes, remuneration and social security | 45 | €154,420 | €132,175 | -€22,245 | -14.4% |
| Taxes | 450/3 | €17,836 | €17,869 | +€33 | +0.2% |
| Remuneration and social security | 454/9 | €136,584 | €114,306 | -€22,278 | -16.3% |
| Remuneration, social security and pensions | 62 | €931,353 | €925,505 | -€5,848 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,303 | €8,924 | +€622 | +7.5% |
| Other operating charges | 640/8 | €542 | €125 | -€417 | -76.9% |
| Gross operating margin | 9900 | €951,799 | €914,033 | -€37,766 | -4.0% |
| Operating profit (loss) | 9901 | €11,600 | -€20,522 | -€32,122 | |
| Financial income | 75/76B | €7,248 | €6,959 | -€289 | -4.0% |
| Recurring financial income | 75 | €7,248 | €6,959 | -€289 | -4.0% |
| Financial charges | 65/66B | €617 | €405 | -€212 | -34.3% |
| Recurring financial charges | 65 | €617 | €405 | -€212 | -34.3% |
| Profit (loss) for the period before taxes | 9903 | €18,231 | -€13,968 | -€32,198 | |
| Income taxes | 67/77 | €458 | €1,216 | +€758 | +166% |
| Profit (loss) for the period | 9904 | €17,773 | -€15,184 | -€32,957 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,773 | -€15,184 | -€32,957 |
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 23 October 2026 via checked.be.