OKSALYS: 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.
What changed
OKSALYS
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€18,479
2024 · €568,510-€586,989
Equity
€12.6m
2024 · €12.6m-€18,479
Cash
€55,352
2024 · €93,707-€38,356
Balance sheet total
€12.6m
2024 · €12.7m-€147,087
Largest movements
Assets
- Financial fixed assets +€1.1m
up €1.1m (+11.2%), from €9.8m to €10.9m
- Current investments -€900,000
down €900,000 (-36.0%), from €2.5m to €1.6m
- Receivables within one year -€305,893
down €305,893 (-98.3%), from €311,142 to €5,250
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Financial income -€318,221
down €318,221 (-86.2%), from €368,997 to €50,777
of which Non-recurring financial income: -€298,919
- Financial charges -€301,326
down €301,326 (-99.6%), from €302,431 to €1,105
of which Non-recurring financial charges: -€299,773
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.
Result 2024
€568,510
Depreciation
+€5,017
Other operating charges
+€4,897
Other operating items
-€665,692
Financial income
-€318,221
Financial charges
+€301,326
Taxes
+€85,684
Result 2025
-€18,479
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€161,644
Investment
-€200,000
Financing
€0
Cash 2024
€93,707
From operations (derived)
+€161,644
Net result for the year
-€18,479
Receivables within one year
+€305,893
Deferred charges and accrued income
+€2,839
Trade debts
-€5,535
Tax, wage and social debts
-€123,073
Investment (derived)
-€200,000
Investment in fixed assets (net)
-€1.1m
Current investments
+€900,000
Cash 2025
€55,352
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,718,135 | €12,571,047 | -€147,087 | -1.2% |
| Fixed assets | 21/28 | €9,809,501 | €10,909,501 | +€1.1m | +11.2% |
| Financial fixed assets | 28 | €9,809,501 | €10,909,501 | +€1.1m | +11.2% |
| Affiliated companies | 280/1 | €9,809,501 | €10,909,501 | +€1.1m | +11.2% |
| Participating interests | 280 | €9,809,501 | €10,909,501 | +€1.1m | +11.2% |
| Current assets | 29/58 | €2,908,634 | €1,661,546 | -€1.2m | -42.9% |
| Amounts receivable within one year | 40/41 | €311,142 | €5,250 | -€305,893 | -98.3% |
| Other amounts receivable | 41 | €311,142 | €5,250 | -€305,893 | -98.3% |
| Current investments | 50/53 | €2,500,000 | €1,600,000 | -€900,000 | -36.0% |
| Other investments | 51/53 | €2,500,000 | €1,600,000 | -€900,000 | -36.0% |
| Cash at bank and in hand | 54/58 | €93,707 | €55,352 | -€38,356 | -40.9% |
| Deferred charges and accrued income | 490/1 | €3,784 | €945 | -€2,839 | -75.0% |
| Total equity and liabilities | 10/49 | €12,718,135 | €12,571,047 | -€147,087 | -1.2% |
| Equity | 10/15 | €12,588,522 | €12,570,042 | -€18,479 | -0.1% |
| Contributions | 10/11 | €1,273,167 | €1,273,167 | = | 0.0% |
| Capital | 10 | €1,273,167 | €1,273,167 | = | 0.0% |
| Issued capital | 100 | €1,273,167 | €1,273,167 | = | 0.0% |
| Reserves | 13 | €1,582,500 | €1,582,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €264,000 | €264,000 | = | 0.0% |
| Legal reserve | 130 | €264,000 | €264,000 | = | 0.0% |
| Distributable reserves | 133 | €1,318,500 | €1,318,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,732,855 | €9,714,375 | -€18,479 | -0.2% |
| Amounts payable | 17/49 | €129,613 | €1,005 | -€128,608 | -99.2% |
| Amounts payable within one year | 42/48 | €129,613 | €1,005 | -€128,608 | -99.2% |
| Trade debts | 44 | €6,540 | €1,005 | -€5,535 | -84.6% |
| Suppliers | 440/4 | €6,540 | €1,005 | -€5,535 | -84.6% |
| Taxes, remuneration and social security | 45 | €123,073 | - | -€123,073 | |
| Taxes | 450/3 | €123,073 | - | -€123,073 | |
| Operating income | 70/76A | €691,672 | - | -€691,672 | |
| Other operating income | 74 | €8,505 | - | -€8,505 | |
| Non-recurring operating income | 76A | €683,167 | - | -€683,167 | |
| Operating charges | 60/66A | €45,632 | €9,738 | -€35,894 | -78.7% |
| Services and other goods | 61 | €33,132 | €7,152 | -€25,980 | -78.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,017 | - | -€5,017 | |
| Other operating charges | 640/8 | €7,482 | €2,586 | -€4,897 | -65.4% |
| Operating profit (loss) | 9901 | €646,040 | -€9,738 | -€655,778 | |
| Financial income | 75/76B | €368,997 | €50,777 | -€318,221 | -86.2% |
| Recurring financial income | 75 | €70,079 | €50,777 | -€19,302 | -27.5% |
| Income from current assets | 751 | €70,079 | €50,777 | -€19,302 | -27.5% |
| Non-recurring financial income | 76B | €298,919 | - | -€298,919 | |
| Financial charges | 65/66B | €302,431 | €1,105 | -€301,326 | -99.6% |
| Recurring financial charges | 65 | €2,658 | €1,105 | -€1,553 | -58.4% |
| Other financial charges | 652/9 | €2,658 | €1,105 | -€1,553 | -58.4% |
| Non-recurring financial charges | 66B | €299,773 | - | -€299,773 | |
| Profit (loss) for the period before taxes | 9903 | €712,607 | €39,933 | -€672,673 | -94.4% |
| Income taxes | 67/77 | €144,097 | €58,413 | -€85,684 | -59.5% |
| Taxes | 670/3 | €144,097 | €58,413 | -€85,684 | -59.5% |
| Profit (loss) for the period | 9904 | €568,510 | -€18,479 | -€586,989 | |
| Profit (loss) for the period to be appropriated | 9905 | €568,510 | -€18,479 | -€586,989 |
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 22 October 2026 via checked.be.