OKUN: 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.
OKUN
Largest movements
- Cash -€1,723
down €1,723 (-41.4%), from €4,159 to €2,436
mainly Other debts (-€7,120) and Net result for the year (-€6,740)
- Receivables within one year +€1,387
new in 2025: €1,387
- Deferred charges and accrued income -€136
down €136 (-42.6%), from €319 to €183
- Tax, wage and social debts +€11,951
up €11,951 (+236.3%), from €5,058 to €17,009
- Other debts -€7,120
down €7,120 (-72.2%), from €9,865 to €2,746
- Profit (loss) carried forward -€6,740
down €6,740 (-45.1%), from -€14,943 to -€21,683
- Trade debts +€1,437
up €1,437 (+72.0%), from €1,997 to €3,435
of which Suppliers: +€1,437
- Gross operating margin +€10,590
up €10,590, from -€6,350 to €4,241
- Other operating charges +€6,560
up €6,560, from €0 to €6,560
- Financial charges +€4,154
up €4,154 (+1450.8%), from €286 to €4,440
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 | €4,478 | €4,006 | -€471 | -10.5% |
| Current assets | 29/58 | €4,478 | €4,006 | -€471 | -10.5% |
| Amounts receivable within one year | 40/41 | - | €1,387 | +€1,387 | |
| Trade receivables | 40 | - | €1,387 | +€1,387 | |
| Cash at bank and in hand | 54/58 | €4,159 | €2,436 | -€1,723 | -41.4% |
| Deferred charges and accrued income | 490/1 | €319 | €183 | -€136 | -42.6% |
| Total equity and liabilities | 10/49 | €4,478 | €4,006 | -€471 | -10.5% |
| Equity | 10/15 | -€12,443 | -€19,183 | -€6,740 | -54.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,943 | -€21,683 | -€6,740 | -45.1% |
| Amounts payable | 17/49 | €16,921 | €23,189 | +€6,269 | +37.0% |
| Amounts payable within one year | 42/48 | €16,921 | €23,189 | +€6,269 | +37.0% |
| Trade debts | 44 | €1,997 | €3,435 | +€1,437 | +72.0% |
| Suppliers | 440/4 | €1,997 | €3,435 | +€1,437 | +72.0% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €5,058 | €17,009 | +€11,951 | +236.3% |
| Taxes | 450/3 | €5,058 | €17,009 | +€11,951 | +236.3% |
| Other amounts payable | 47/48 | €9,865 | €2,746 | -€7,120 | -72.2% |
| Other operating charges | 640/8 | €0 | €6,560 | +€6,560 | |
| Gross operating margin | 9900 | -€6,350 | €4,241 | +€10,590 | |
| Operating profit (loss) | 9901 | -€6,350 | -€2,319 | +€4,030 | +63.5% |
| Financial income | 75/76B | €1 | €19 | +€18 | +2132.9% |
| Recurring financial income | 75 | €1 | €19 | +€18 | +2132.9% |
| Financial charges | 65/66B | €286 | €4,440 | +€4,154 | +1450.8% |
| Recurring financial charges | 65 | €286 | €4,440 | +€4,154 | +1450.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,635 | -€6,740 | -€105 | -1.6% |
| Profit (loss) for the period | 9904 | -€6,635 | -€6,740 | -€105 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,635 | -€6,740 | -€105 | -1.6% |
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 10 October 2026 via checked.be.