Okyo: 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.
Okyo
Largest movements
- Cash -€191,400
down €191,400 (-76.8%), from €249,272 to €57,872
mainly Receivables within one year (-€145,219) and Trade debts (-€80,240)
- Receivables within one year +€145,219
up €145,219 (+613.7%), from €23,665 to €168,884
of which Other amounts receivable: +€137,526
- Tangible fixed assets -€57,564
down €57,564 (-14.6%), from €394,732 to €337,169
of which Furniture and vehicles: -€37,701
- Intangible fixed assets -€18,712
down €18,712 (-12.5%), from €150,000 to €131,288
- Deferred charges and accrued income +€13,063
up €13,063 (+114.4%), from €11,423 to €24,486
- Trade debts -€80,240
down €80,240 (-84.6%), from €94,901 to €14,660
- Profit (loss) carried forward +€79,197
no longer reported in 2025 (was -€79,197)
- Debts after one year -€57,189
down €57,189 (-20.8%), from €274,417 to €217,229
- Reserves -€55,063
down €55,063 (-31.1%), from €177,160 to €122,097
of which Distributable reserves: -€52,965
- Short-term financial debts +€50,000
new in 2025: €50,000
- Gross operating margin +€165,838
up €165,838 (+210.2%), from €78,894 to €244,732
- Staff costs +€36,209
up €36,209 (+32.0%), from €113,076 to €149,286
- Depreciation +€19,387
up €19,387 (+62.6%), from €30,949 to €50,335
- Other operating charges +€10,811
up €10,811 (+397.9%), from €2,717 to €13,527
- Financial income +€4,714
up €4,714 (+368.6%), from €1,279 to €5,992
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 | €832,292 | €722,898 | -€109,394 | -13.1% |
| Fixed assets | 21/28 | €547,932 | €471,657 | -€76,276 | -13.9% |
| Intangible fixed assets | 21 | €150,000 | €131,288 | -€18,712 | -12.5% |
| Tangible fixed assets | 22/27 | €394,732 | €337,169 | -€57,564 | -14.6% |
| Land and buildings | 22 | €336,511 | €316,950 | -€19,561 | -5.8% |
| Plant, machinery and equipment | 23 | €375 | €74 | -€301 | -80.4% |
| Furniture and vehicles | 24 | €57,846 | €20,145 | -€37,701 | -65.2% |
| Financial fixed assets | 28 | €3,200 | €3,200 | = | 0.0% |
| Current assets | 29/58 | €284,360 | €251,242 | -€33,118 | -11.6% |
| Amounts receivable within one year | 40/41 | €23,665 | €168,884 | +€145,219 | +613.7% |
| Trade receivables | 40 | €23,665 | €31,358 | +€7,693 | +32.5% |
| Other amounts receivable | 41 | - | €137,526 | +€137,526 | |
| Cash at bank and in hand | 54/58 | €249,272 | €57,872 | -€191,400 | -76.8% |
| Deferred charges and accrued income | 490/1 | €11,423 | €24,486 | +€13,063 | +114.4% |
| Total equity and liabilities | 10/49 | €832,292 | €722,898 | -€109,394 | -13.1% |
| Equity | 10/15 | €116,564 | €140,697 | +€24,133 | +20.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €177,160 | €122,097 | -€55,063 | -31.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €25,182 | €23,084 | -€2,099 | -8.3% |
| Distributable reserves | 133 | €150,118 | €97,154 | -€52,965 | -35.3% |
| Profit (loss) carried forward | 14 | -€79,197 | - | +€79,197 | |
| Provisions and deferred taxes | 16 | €10,578 | €9,696 | -€881 | -8.3% |
| Deferred taxes | 168 | €10,578 | €9,696 | -€881 | -8.3% |
| Amounts payable | 17/49 | €705,151 | €572,505 | -€132,646 | -18.8% |
| Amounts payable after more than one year | 17 | €274,417 | €217,229 | -€57,189 | -20.8% |
| Financial debts | 170/4 | €274,417 | €217,229 | -€57,189 | -20.8% |
| Amounts payable within one year | 42/48 | €430,734 | €345,631 | -€85,103 | -19.8% |
| Current portion of amounts payable after more than one year | 42 | €88,480 | €75,115 | -€13,364 | -15.1% |
| Financial debts | 43 | - | €50,000 | +€50,000 | |
| Credit institutions | 430/8 | - | €50,000 | +€50,000 | |
| Trade debts | 44 | €94,901 | €14,660 | -€80,240 | -84.6% |
| Suppliers | 440/4 | €94,901 | €14,660 | -€80,240 | -84.6% |
| Advances received on contracts in progress | 46 | €181,441 | €136,288 | -€45,153 | -24.9% |
| Taxes, remuneration and social security | 45 | €62,899 | €69,567 | +€6,668 | +10.6% |
| Taxes | 450/3 | €32,869 | €38,020 | +€5,152 | +15.7% |
| Remuneration and social security | 454/9 | €30,030 | €31,547 | +€1,516 | +5.0% |
| Other amounts payable | 47/48 | €3,014 | - | -€3,014 | |
| Accrued charges and deferred income | 492/3 | - | €9,646 | +€9,646 | |
| Non-recurring operating income | 76A | - | €11,069 | +€11,069 | |
| Remuneration, social security and pensions | 62 | €113,076 | €149,286 | +€36,209 | +32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,949 | €50,335 | +€19,387 | +62.6% |
| Other operating charges | 640/8 | €2,717 | €13,527 | +€10,811 | +397.9% |
| Non-recurring operating charges | 66A | - | €693 | +€693 | |
| Gross operating margin | 9900 | €78,894 | €244,732 | +€165,838 | +210.2% |
| Operating profit (loss) | 9901 | -€67,848 | €30,890 | +€98,739 | |
| Financial income | 75/76B | €1,279 | €5,992 | +€4,714 | +368.6% |
| Recurring financial income | 75 | €1,279 | €5,992 | +€4,714 | +368.6% |
| Financial charges | 65/66B | €14,890 | €12,703 | -€2,187 | -14.7% |
| Recurring financial charges | 65 | €14,890 | €12,703 | -€2,187 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | -€81,460 | €24,179 | +€105,639 | |
| Transfer from deferred taxes | 780 | €881 | €881 | = | 0.0% |
| Income taxes | 67/77 | €0 | €928 | +€928 | |
| Profit (loss) for the period | 9904 | -€80,578 | €24,133 | +€104,712 | |
| Transfer from tax-exempt reserves | 789 | €2,099 | €2,099 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€78,480 | €26,232 | +€104,712 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.