Oktine: 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.
Oktine
Largest movements
- Receivables within one year +€5,300
up €5,300 (+206%), from €2,572 to €7,872
of which Trade receivables: +€5,191
- Cash -€1,857
down €1,857 (-100%), from €1,857 to €0
mainly Receivables within one year (-€5,300) and Other debts (-€3,906)
- Tangible fixed assets +€474
up €474 (+164%), from €289 to €763
- Deferred charges and accrued income -€409
down €409 (-55.5%), from €738 to €328
- Profit (loss) carried forward +€8,241
up €8,241 (+36.2%), from -€22,766 to -€14,526
- Other debts -€3,906
down €3,906 (-100%), from €3,906 to €0
- Tax, wage and social debts -€1,057
down €1,057 (-32.5%), from €3,257 to €2,200
- Accrued charges and deferred income +€486
up €486 (+10,595%), from €5 to €491
- Trade debts -€405
down €405 (-62.4%), from €650 to €244
- Gross operating margin +€34,210
up €34,210, from -€23,016 to €11,194
- Financial charges -€328
down €328 (-15.2%), from €2,157 to €1,829
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 | €5,456 | €8,964 | +€3,508 | +64.3% |
| Fixed assets | 21/28 | €289 | €763 | +€474 | +164% |
| Tangible fixed assets | 22/27 | €289 | €763 | +€474 | +164% |
| Plant, machinery and equipment | 23 | €289 | €763 | +€474 | +164% |
| Current assets | 29/58 | €5,167 | €8,200 | +€3,034 | +58.7% |
| Amounts receivable within one year | 40/41 | €2,572 | €7,872 | +€5,300 | +206% |
| Trade receivables | 40 | €2,572 | €7,763 | +€5,191 | +202% |
| Other amounts receivable | 41 | €0 | €109 | +€109 | |
| Cash at bank and in hand | 54/58 | €1,857 | €0 | -€1,857 | -100% |
| Deferred charges and accrued income | 490/1 | €738 | €328 | -€409 | -55.5% |
| Total equity and liabilities | 10/49 | €5,456 | €8,964 | +€3,508 | +64.3% |
| Equity | 10/15 | -€2,361 | €5,879 | +€8,241 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,766 | -€14,526 | +€8,241 | +36.2% |
| Amounts payable | 17/49 | €7,817 | €3,084 | -€4,733 | -60.5% |
| Amounts payable within one year | 42/48 | €7,813 | €2,593 | -€5,219 | -66.8% |
| Financial debts | 43 | - | €149 | +€149 | |
| Credit institutions | 430/8 | - | €149 | +€149 | |
| Trade debts | 44 | €650 | €244 | -€405 | -62.4% |
| Suppliers | 440/4 | €650 | €244 | -€405 | -62.4% |
| Taxes, remuneration and social security | 45 | €3,257 | €2,200 | -€1,057 | -32.5% |
| Taxes | 450/3 | €3,257 | €2,200 | -€1,057 | -32.5% |
| Other amounts payable | 47/48 | €3,906 | €0 | -€3,906 | -100% |
| Accrued charges and deferred income | 492/3 | €5 | €491 | +€486 | +10,595% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €447 | €369 | -€78 | -17.5% |
| Other operating charges | 640/8 | €440 | €614 | +€173 | +39.4% |
| Gross operating margin | 9900 | -€23,016 | €11,194 | +€34,210 | |
| Operating profit (loss) | 9901 | -€23,904 | €10,212 | +€34,115 | |
| Financial income | 75/76B | €23 | €3 | -€20 | -85.3% |
| Recurring financial income | 75 | €23 | €3 | -€20 | -85.3% |
| Financial charges | 65/66B | €2,157 | €1,829 | -€328 | -15.2% |
| Recurring financial charges | 65 | €2,157 | €1,829 | -€328 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | -€26,038 | €8,386 | +€34,424 | |
| Income taxes | 67/77 | €140 | €146 | +€6 | +4.3% |
| Profit (loss) for the period | 9904 | -€26,177 | €8,241 | +€34,418 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,177 | €8,241 | +€34,418 |
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 25 October 2026 via checked.be.