Okus Pokus: 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.
Okus Pokus
Largest movements
- Cash +€14,731
up €14,731 (+60.8%), from €24,210 to €38,941
mainly Net result for the year (+€20,079) and Depreciation (+€8,228)
- Receivables within one year +€7,017
up €7,017 (+21.1%), from €33,213 to €40,231
of which Other amounts receivable: +€5,717
- Tangible fixed assets -€6,830
down €6,830 (-21.9%), from €31,147 to €24,317
of which Furniture and vehicles: -€7,204
- Deferred charges and accrued income -€1,953
down €1,953 (-63.4%), from €3,081 to €1,129
- Reserves +€20,079
up €20,079 (+41.0%), from €48,953 to €69,032
- Debts after one year -€7,074
down €7,074 (-27.9%), from €25,345 to €18,271
- Gross operating margin -€34,380
down €34,380 (-49.0%), from €70,124 to €35,745
- Taxes -€6,860
down €6,860 (-52.3%), from €13,128 to €6,268
- Depreciation +€1,303
up €1,303 (+18.8%), from €6,925 to €8,228
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 | €92,514 | €104,618 | +€12,104 | +13.1% |
| Formation expenses | 20 | €862 | €0 | -€862 | -100% |
| Fixed assets | 21/28 | €31,147 | €24,317 | -€6,830 | -21.9% |
| Tangible fixed assets | 22/27 | €31,147 | €24,317 | -€6,830 | -21.9% |
| Plant, machinery and equipment | 23 | - | €375 | +€375 | |
| Furniture and vehicles | 24 | €31,147 | €23,942 | -€7,204 | -23.1% |
| Current assets | 29/58 | €60,505 | €80,301 | +€19,796 | +32.7% |
| Amounts receivable within one year | 40/41 | €33,213 | €40,231 | +€7,017 | +21.1% |
| Trade receivables | 40 | €28,798 | €30,099 | +€1,301 | +4.5% |
| Other amounts receivable | 41 | €4,415 | €10,132 | +€5,717 | +129% |
| Cash at bank and in hand | 54/58 | €24,210 | €38,941 | +€14,731 | +60.8% |
| Deferred charges and accrued income | 490/1 | €3,081 | €1,129 | -€1,953 | -63.4% |
| Total equity and liabilities | 10/49 | €92,514 | €104,618 | +€12,104 | +13.1% |
| Equity | 10/15 | €50,153 | €70,232 | +€20,079 | +40.0% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €48,953 | €69,032 | +€20,079 | +41.0% |
| Distributable reserves | 133 | €48,953 | €69,032 | +€20,079 | +41.0% |
| Amounts payable | 17/49 | €42,361 | €34,386 | -€7,975 | -18.8% |
| Amounts payable after more than one year | 17 | €25,345 | €18,271 | -€7,074 | -27.9% |
| Financial debts | 170/4 | €25,345 | €18,271 | -€7,074 | -27.9% |
| Amounts payable within one year | 42/48 | €17,016 | €16,115 | -€901 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €6,805 | €7,074 | +€269 | +4.0% |
| Financial debts | 43 | €862 | €0 | -€862 | -100% |
| Other loans | 439 | €862 | €0 | -€862 | -100% |
| Trade debts | 44 | €424 | €919 | +€495 | +117% |
| Suppliers | 440/4 | €424 | €919 | +€495 | +117% |
| Taxes, remuneration and social security | 45 | €8,925 | €8,121 | -€803 | -9.0% |
| Taxes | 450/3 | €8,925 | €8,121 | -€803 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,925 | €8,228 | +€1,303 | +18.8% |
| Other operating charges | 640/8 | €155 | €252 | +€97 | +62.8% |
| Gross operating margin | 9900 | €70,124 | €35,745 | -€34,380 | -49.0% |
| Operating profit (loss) | 9901 | €63,045 | €27,264 | -€35,780 | -56.8% |
| Financial income | 75/76B | €33 | €303 | +€270 | +828% |
| Recurring financial income | 75 | €33 | €303 | +€270 | +828% |
| Financial charges | 65/66B | €996 | €1,220 | +€224 | +22.5% |
| Recurring financial charges | 65 | €996 | €1,220 | +€224 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | €62,081 | €26,347 | -€35,734 | -57.6% |
| Income taxes | 67/77 | €13,128 | €6,268 | -€6,860 | -52.3% |
| Profit (loss) for the period | 9904 | €48,953 | €20,079 | -€28,874 | -59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €48,953 | €20,079 | -€28,874 | -59.0% |
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 24 October 2026 via checked.be.