Okula: 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.
Okula
Largest movements
- Receivables within one year +€10,402
up €10,402 (+15.8%), from €65,840 to €76,241
of which Other amounts receivable: +€16,798
- Reserves +€12,684
up €12,684 (+31.8%), from €39,836 to €52,520
- Other debts -€9,524
down €9,524 (-100.0%), from €9,524 to €0
- Trade debts +€5,607
up €5,607 (+6721.2%), from €83 to €5,691
- Tax, wage and social debts +€2,425
up €2,425 (+14.9%), from €16,301 to €18,726
- Gross operating margin -€28,627
down €28,627 (-64.5%), from €44,391 to €15,765
- Taxes -€3,531
down €3,531 (-44.0%), from €8,026 to €4,495
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 | €71,406 | €82,599 | +€11,193 | +15.7% |
| Current assets | 29/58 | €71,406 | €82,599 | +€11,193 | +15.7% |
| Amounts receivable within one year | 40/41 | €65,840 | €76,241 | +€10,402 | +15.8% |
| Trade receivables | 40 | €18,482 | €12,086 | -€6,397 | -34.6% |
| Other amounts receivable | 41 | €47,357 | €64,156 | +€16,798 | +35.5% |
| Cash at bank and in hand | 54/58 | €5,566 | €6,358 | +€792 | +14.2% |
| Total equity and liabilities | 10/49 | €71,406 | €82,599 | +€11,193 | +15.7% |
| Equity | 10/15 | €44,836 | €57,520 | +€12,684 | +28.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €39,836 | €52,520 | +€12,684 | +31.8% |
| Distributable reserves | 133 | €39,836 | €52,520 | +€12,684 | +31.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €26,569 | €25,079 | -€1,491 | -5.6% |
| Amounts payable within one year | 42/48 | €26,569 | €25,079 | -€1,491 | -5.6% |
| Financial debts | 43 | €661 | €662 | +€1 | +0.2% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €661 | €662 | +€1 | +0.2% |
| Trade debts | 44 | €83 | €5,691 | +€5,607 | +6721.2% |
| Suppliers | 440/4 | €83 | €5,691 | +€5,607 | +6721.2% |
| Taxes, remuneration and social security | 45 | €16,301 | €18,726 | +€2,425 | +14.9% |
| Taxes | 450/3 | €16,301 | €18,726 | +€2,425 | +14.9% |
| Other amounts payable | 47/48 | €9,524 | €0 | -€9,524 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €250 | +€250 | |
| Other operating charges | 640/8 | €312 | €630 | +€318 | +101.8% |
| Gross operating margin | 9900 | €44,391 | €15,765 | -€28,627 | -64.5% |
| Operating profit (loss) | 9901 | €44,079 | €14,885 | -€29,194 | -66.2% |
| Financial income | 75/76B | €2,255 | €2,652 | +€397 | +17.6% |
| Recurring financial income | 75 | €2,255 | €2,652 | +€397 | +17.6% |
| Financial charges | 65/66B | €659 | €358 | -€301 | -45.7% |
| Recurring financial charges | 65 | €659 | €358 | -€301 | -45.7% |
| Profit (loss) for the period before taxes | 9903 | €45,675 | €17,179 | -€28,496 | -62.4% |
| Income taxes | 67/77 | €8,026 | €4,495 | -€3,531 | -44.0% |
| Profit (loss) for the period | 9904 | €37,649 | €12,684 | -€24,965 | -66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,649 | €12,684 | -€24,965 | -66.3% |
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 7 October 2026 via checked.be.