OKU CONSULT: 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.
OKU CONSULT
Largest movements
- Cash +€41,286
up €41,286 (+400%), from €10,312 to €51,598
mainly Net result for the year (+€18,212) and Receivables within one year (+€14,783)
- Receivables within one year -€14,783
down €14,783 (-52.0%), from €28,409 to €13,626
of which Trade receivables: -€14,789
- Tangible fixed assets -€5,921
down €5,921 (-11.1%), from €53,539 to €47,618
of which Land and buildings: -€3,114
- Current investments +€4,510
up €4,510 (+226%), from €2,000 to €6,510
- Reserves +€18,212
up €18,212 (+164%), from €11,085 to €29,297
- Tax, wage and social debts +€6,245
up €6,245 (+92.0%), from €6,788 to €13,033
- Debts after one year -€4,872
down €4,872 (-13.6%), from €35,856 to €30,983
- Other debts +€2,999
up €2,999 (+7.7%), from €39,082 to €42,081
- Trade debts +€1,470
up €1,470 (+200%), from €736 to €2,206
- Gross operating margin +€20,916
up €20,916 (+128%), from €16,315 to €37,231
- Taxes +€4,834
up €4,834 (+621%), from €778 to €5,612
- Financial charges -€1,103
down €1,103 (-59.5%), from €1,855 to €752
- Depreciation +€949
up €949 (+8.7%), from €10,901 to €11,850
- Other operating charges -€390
down €390 (-32.1%), from €1,216 to €825
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 | €99,340 | €123,542 | +€24,202 | +24.4% |
| Fixed assets | 21/28 | €53,539 | €47,618 | -€5,921 | -11.1% |
| Tangible fixed assets | 22/27 | €53,539 | €47,618 | -€5,921 | -11.1% |
| Land and buildings | 22 | €21,682 | €18,568 | -€3,114 | -14.4% |
| Plant, machinery and equipment | 23 | €140 | €7 | -€133 | -95.1% |
| Furniture and vehicles | 24 | €15,418 | €14,958 | -€460 | -3.0% |
| Other tangible fixed assets | 26 | €16,299 | €14,085 | -€2,215 | -13.6% |
| Current assets | 29/58 | €45,801 | €75,924 | +€30,123 | +65.8% |
| Stocks and contracts in progress | 3 | €5,080 | €4,190 | -€890 | -17.5% |
| Stocks | 30/36 | €5,080 | €4,190 | -€890 | -17.5% |
| Amounts receivable within one year | 40/41 | €28,409 | €13,626 | -€14,783 | -52.0% |
| Trade receivables | 40 | €28,409 | €13,620 | -€14,789 | -52.1% |
| Other amounts receivable | 41 | - | €6 | +€6 | |
| Current investments | 50/53 | €2,000 | €6,510 | +€4,510 | +226% |
| Cash at bank and in hand | 54/58 | €10,312 | €51,598 | +€41,286 | +400% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €99,340 | €123,542 | +€24,202 | +24.4% |
| Equity | 10/15 | €12,085 | €30,297 | +€18,212 | +151% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €11,085 | €29,297 | +€18,212 | +164% |
| Distributable reserves | 133 | €11,085 | €29,297 | +€18,212 | +164% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €87,255 | €93,245 | +€5,990 | +6.9% |
| Amounts payable after more than one year | 17 | €35,856 | €30,983 | -€4,872 | -13.6% |
| Financial debts | 170/4 | €35,856 | €30,983 | -€4,872 | -13.6% |
| Amounts payable within one year | 42/48 | €51,399 | €62,262 | +€10,863 | +21.1% |
| Current portion of amounts payable after more than one year | 42 | €4,793 | €4,941 | +€148 | +3.1% |
| Trade debts | 44 | €736 | €2,206 | +€1,470 | +200% |
| Suppliers | 440/4 | €736 | €2,206 | +€1,470 | +200% |
| Taxes, remuneration and social security | 45 | €6,788 | €13,033 | +€6,245 | +92.0% |
| Taxes | 450/3 | €6,788 | €13,033 | +€6,245 | +92.0% |
| Other amounts payable | 47/48 | €39,082 | €42,081 | +€2,999 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,901 | €11,850 | +€949 | +8.7% |
| Other operating charges | 640/8 | €1,216 | €825 | -€390 | -32.1% |
| Gross operating margin | 9900 | €16,315 | €37,231 | +€20,916 | +128% |
| Operating profit (loss) | 9901 | €4,199 | €24,556 | +€20,357 | +485% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €1,855 | €752 | -€1,103 | -59.5% |
| Recurring financial charges | 65 | €1,855 | €752 | -€1,103 | -59.5% |
| Profit (loss) for the period before taxes | 9903 | €2,344 | €23,824 | +€21,480 | +916% |
| Income taxes | 67/77 | €778 | €5,612 | +€4,834 | +621% |
| Profit (loss) for the period | 9904 | €1,566 | €18,212 | +€16,646 | +1,063% |
| Profit (loss) for the period to be appropriated | 9905 | €1,566 | €18,212 | +€16,646 | +1,063% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.