OKULUS: 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.
OKULUS
Largest movements
- Tangible fixed assets +€23,121
up €23,121 (+2247.8%), from €1,029 to €24,149
- Cash +€14,577
up €14,577 (+27.1%), from €53,791 to €68,368
mainly Debts after one year (+€16,274) and Net result for the year (+€15,194)
- Receivables within one year +€5,677
up €5,677 (+480.5%), from €1,181 to €6,859
of which Other amounts receivable: +€3,090
- Deferred charges and accrued income +€1,199
new in 2025: €1,199
- Debts after one year +€16,274
new in 2025: €16,274
- Reserves +€15,194
up €15,194 (+32.0%), from €47,457 to €62,651
- Tax, wage and social debts +€5,532
up €5,532 (+56.3%), from €9,825 to €15,357
- Trade debts +€3,489
up €3,489 (+2091.4%), from €167 to €3,656
- Current portion of long-term debt +€3,421
new in 2025: €3,421
- Gross operating margin -€14,215
down €14,215 (-37.4%), from €38,055 to €23,840
- Taxes -€2,839
down €2,839 (-33.9%), from €8,371 to €5,532
- Depreciation +€836
up €836 (+72.0%), from €1,161 to €1,996
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 | €58,449 | €102,359 | +€43,910 | +75.1% |
| Formation expenses | 20 | €2,448 | €1,784 | -€664 | -27.1% |
| Fixed assets | 21/28 | €1,029 | €24,149 | +€23,121 | +2247.8% |
| Tangible fixed assets | 22/27 | €1,029 | €24,149 | +€23,121 | +2247.8% |
| Furniture and vehicles | 24 | €1,029 | €24,149 | +€23,121 | +2247.8% |
| Current assets | 29/58 | €54,972 | €76,426 | +€21,453 | +39.0% |
| Amounts receivable within one year | 40/41 | €1,181 | €6,859 | +€5,677 | +480.5% |
| Trade receivables | 40 | €0 | €2,587 | +€2,587 | |
| Other amounts receivable | 41 | €1,181 | €4,272 | +€3,090 | +261.6% |
| Cash at bank and in hand | 54/58 | €53,791 | €68,368 | +€14,577 | +27.1% |
| Deferred charges and accrued income | 490/1 | - | €1,199 | +€1,199 | |
| Total equity and liabilities | 10/49 | €58,449 | €102,359 | +€43,910 | +75.1% |
| Equity | 10/15 | €48,457 | €63,651 | +€15,194 | +31.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €47,457 | €62,651 | +€15,194 | +32.0% |
| Distributable reserves | 133 | €47,457 | €62,651 | +€15,194 | +32.0% |
| Amounts payable | 17/49 | €9,992 | €38,708 | +€28,716 | +287.4% |
| Amounts payable after more than one year | 17 | - | €16,274 | +€16,274 | |
| Financial debts | 170/4 | - | €16,274 | +€16,274 | |
| Amounts payable within one year | 42/48 | €9,992 | €22,434 | +€12,442 | +124.5% |
| Current portion of amounts payable after more than one year | 42 | - | €3,421 | +€3,421 | |
| Trade debts | 44 | €167 | €3,656 | +€3,489 | +2091.4% |
| Suppliers | 440/4 | €167 | €3,656 | +€3,489 | +2091.4% |
| Taxes, remuneration and social security | 45 | €9,825 | €15,357 | +€5,532 | +56.3% |
| Taxes | 450/3 | €9,825 | €15,357 | +€5,532 | +56.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,161 | €1,996 | +€836 | +72.0% |
| Other operating charges | 640/8 | €473 | €758 | +€285 | +60.4% |
| Gross operating margin | 9900 | €38,055 | €23,840 | -€14,215 | -37.4% |
| Operating profit (loss) | 9901 | €36,421 | €21,085 | -€15,336 | -42.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | +900.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +900.0% |
| Financial charges | 65/66B | €145 | €359 | +€214 | +148.1% |
| Recurring financial charges | 65 | €145 | €359 | +€214 | +148.1% |
| Profit (loss) for the period before taxes | 9903 | €36,277 | €20,726 | -€15,551 | -42.9% |
| Income taxes | 67/77 | €8,371 | €5,532 | -€2,839 | -33.9% |
| Profit (loss) for the period | 9904 | €27,906 | €15,194 | -€12,711 | -45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,906 | €15,194 | -€12,711 | -45.6% |
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 6 October 2026 via checked.be.