OKOZ: what changed
Two fiscal 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.
OKOZ
Largest movements
- Current investments +€28,811
new in 2025: €28,811
- Cash +€10,660
up €10,660 (+42.5%), from €25,094 to €35,754
mainly Net result for the year (+€54,221) and Other debts (+€9,026)
- Tangible fixed assets -€9,633
down €9,633 (-36.5%), from €26,427 to €16,794
of which Plant, machinery and equipment: -€20,936
- Receivables within one year +€5,830
up €5,830 (+136.1%), from €4,284 to €10,114
of which Trade receivables: +€4,932
- Stocks and contracts -€2,180
down €2,180 (-27.3%), from €8,000 to €5,819
- Profit (loss) carried forward +€54,221
up €54,221 (+13.0%), from -€418,375 to -€364,154
- Trade debts -€13,775
down €13,775 (-28.0%), from €49,248 to €35,473
- Tax, wage and social debts -€11,940
down €11,940 (-28.3%), from €42,239 to €30,299
of which Remuneration and social security: -€18,606
- Other debts +€9,026
up €9,026 (+67.0%), from €13,465 to €22,491
- Advances received -€4,541
no longer reported in 2025 (was €4,541)
- Gross operating margin +€49,825
up €49,825 (+37.5%), from €132,797 to €182,621
- Staff costs -€4,430
down €4,430 (-3.7%), from €121,289 to €116,860
- Financial charges -€3,905
down €3,905 (-86.8%), from €4,497 to €592
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.
Cash bridge derived
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 | €68,319 | €102,530 | +€34,211 | +50.1% |
| Fixed assets | 21/28 | €30,613 | €20,794 | -€9,819 | -32.1% |
| Tangible fixed assets | 22/27 | €26,427 | €16,794 | -€9,633 | -36.5% |
| Land and buildings | 22 | - | €6,708 | +€6,708 | |
| Plant, machinery and equipment | 23 | €22,457 | €1,521 | -€20,936 | -93.2% |
| Furniture and vehicles | 24 | €3,970 | €8,565 | +€4,595 | +115.7% |
| Financial fixed assets | 28 | €4,186 | €4,000 | -€186 | -4.4% |
| Current assets | 29/58 | €37,706 | €81,736 | +€44,030 | +116.8% |
| Stocks and contracts in progress | 3 | €8,000 | €5,819 | -€2,180 | -27.3% |
| Stocks | 30/36 | €8,000 | €5,819 | -€2,180 | -27.3% |
| Amounts receivable within one year | 40/41 | €4,284 | €10,114 | +€5,830 | +136.1% |
| Trade receivables | 40 | €4,284 | €9,216 | +€4,932 | +115.1% |
| Other amounts receivable | 41 | - | €898 | +€898 | |
| Current investments | 50/53 | - | €28,811 | +€28,811 | |
| Cash at bank and in hand | 54/58 | €25,094 | €35,754 | +€10,660 | +42.5% |
| Deferred charges and accrued income | 490/1 | €329 | €1,238 | +€909 | +276.6% |
| Total equity and liabilities | 10/49 | €68,319 | €102,530 | +€34,211 | +50.1% |
| Equity | 10/15 | -€331,175 | -€276,954 | +€54,221 | +16.4% |
| Contributions | 10/11 | €87,200 | €87,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€418,375 | -€364,154 | +€54,221 | +13.0% |
| Amounts payable | 17/49 | €399,494 | €379,484 | -€20,010 | -5.0% |
| Amounts payable after more than one year | 17 | €290,000 | €290,000 | = | 0.0% |
| Other amounts payable | 178/9 | €290,000 | €290,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €109,494 | €89,484 | -€20,010 | -18.3% |
| Financial debts | 43 | - | €1,220 | +€1,220 | |
| Credit institutions | 430/8 | - | €1,220 | +€1,220 | |
| Trade debts | 44 | €49,248 | €35,473 | -€13,775 | -28.0% |
| Suppliers | 440/4 | €49,248 | €35,473 | -€13,775 | -28.0% |
| Advances received on contracts in progress | 46 | €4,541 | - | -€4,541 | |
| Taxes, remuneration and social security | 45 | €42,239 | €30,299 | -€11,940 | -28.3% |
| Taxes | 450/3 | €8,632 | €15,299 | +€6,667 | +77.2% |
| Remuneration and social security | 454/9 | €33,607 | €15,000 | -€18,606 | -55.4% |
| Other amounts payable | 47/48 | €13,465 | €22,491 | +€9,026 | +67.0% |
| Remuneration, social security and pensions | 62 | €121,289 | €116,860 | -€4,430 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,282 | €8,363 | +€81 | +1.0% |
| Other operating charges | 640/8 | €227 | €1,534 | +€1,307 | +575.5% |
| Non-recurring operating charges | 66A | - | €1,270 | +€1,270 | |
| Gross operating margin | 9900 | €132,797 | €182,621 | +€49,825 | +37.5% |
| Operating profit (loss) | 9901 | €2,998 | €54,594 | +€51,596 | +1720.8% |
| Financial income | 75/76B | €171 | €204 | +€33 | +19.2% |
| Recurring financial income | 75 | €171 | €204 | +€33 | +19.2% |
| Financial charges | 65/66B | €4,497 | €592 | -€3,905 | -86.8% |
| Recurring financial charges | 65 | €4,497 | €592 | -€3,905 | -86.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,327 | €54,207 | +€55,534 | |
| Income taxes | 67/77 | €33 | -€14 | -€47 | |
| Profit (loss) for the period | 9904 | -€1,360 | €54,221 | +€55,581 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,360 | €54,221 | +€55,581 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.