OKSA: 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.
OKSA
Largest movements
- Cash +€16.7m
up €16.7m (+7063.8%), from €236,170 to €16.9m
mainly Net result for the year (+€11.0m) and Current investments (+€6.4m)
- Current investments -€6.4m
down €6.4m (-16.3%), from €39.2m to €32.8m
- Financial fixed assets +€523,375
up €523,375 (+686.6%), from €76,224 to €599,598
- Profit (loss) carried forward +€11.0m
up €11.0m (+31.3%), from €35.1m to €46.1m
- Financial income -€23.9m
down €23.9m (-67.8%), from €35.2m to €11.4m
of which Non-recurring financial income: -€24.6m
- Gross operating margin -€196,350
down €196,350 (-559.3%), from -€35,106 to -€231,456
- Taxes +€121,430
new in 2025: €121,430
- Financial charges -€56,151
down €56,151 (-77.5%), from €72,484 to €16,333
of which Non-recurring financial charges: -€72,400
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 | €39,730,984 | €50,712,246 | +€11.0m | +27.6% |
| Fixed assets | 21/28 | €76,224 | €601,507 | +€525,283 | +689.1% |
| Tangible fixed assets | 22/27 | - | €1,908 | +€1,908 | |
| Plant, machinery and equipment | 23 | - | €1,908 | +€1,908 | |
| Financial fixed assets | 28 | €76,224 | €599,598 | +€523,375 | +686.6% |
| Current assets | 29/58 | €39,654,761 | €50,110,739 | +€10.5m | +26.4% |
| Amounts receivable within one year | 40/41 | €170,708 | €263,058 | +€92,350 | +54.1% |
| Other amounts receivable | 41 | €170,708 | €263,058 | +€92,350 | +54.1% |
| Current investments | 50/53 | €39,237,600 | €32,831,494 | -€6.4m | -16.3% |
| Cash at bank and in hand | 54/58 | €236,170 | €16,918,779 | +€16.7m | +7063.8% |
| Deferred charges and accrued income | 490/1 | €10,283 | €97,408 | +€87,125 | +847.3% |
| Total equity and liabilities | 10/49 | €39,730,984 | €50,712,246 | +€11.0m | +27.6% |
| Equity | 10/15 | €39,709,544 | €50,701,127 | +€11.0m | +27.7% |
| Contributions | 10/11 | €4,590,400 | €4,590,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,119,144 | €46,110,727 | +€11.0m | +31.3% |
| Amounts payable | 17/49 | €21,441 | €11,119 | -€10,322 | -48.1% |
| Amounts payable within one year | 42/48 | €15,993 | €8,266 | -€7,727 | -48.3% |
| Trade debts | 44 | €15,239 | €6,446 | -€8,793 | -57.7% |
| Suppliers | 440/4 | €15,239 | €6,446 | -€8,793 | -57.7% |
| Taxes, remuneration and social security | 45 | €754 | - | -€754 | |
| Taxes | 450/3 | €754 | - | -€754 | |
| Other amounts payable | 47/48 | - | €1,820 | +€1,820 | |
| Accrued charges and deferred income | 492/3 | €5,448 | €2,853 | -€2,594 | -47.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €230 | +€230 | |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | -€35,106 | -€231,456 | -€196,350 | -559.3% |
| Operating profit (loss) | 9901 | -€36,073 | -€232,685 | -€196,611 | -545.0% |
| Financial income | 75/76B | €35,234,038 | €11,362,031 | -€23.9m | -67.8% |
| Recurring financial income | 75 | €15,800 | €739,159 | +€723,358 | +4578.1% |
| Non-recurring financial income | 76B | €35,218,238 | €10,622,873 | -€24.6m | -69.8% |
| Financial charges | 65/66B | €72,484 | €16,333 | -€56,151 | -77.5% |
| Recurring financial charges | 65 | €84 | €16,333 | +€16,249 | +19413.8% |
| Non-recurring financial charges | 66B | €72,400 | - | -€72,400 | |
| Profit (loss) for the period before taxes | 9903 | €35,125,481 | €11,113,014 | -€24.0m | -68.4% |
| Income taxes | 67/77 | - | €121,430 | +€121,430 | |
| Profit (loss) for the period | 9904 | €35,125,481 | €10,991,583 | -€24.1m | -68.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,125,481 | €10,991,583 | -€24.1m | -68.7% |
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.