OUKELOS: 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.
OUKELOS
Largest movements
- Receivables within one year +€4,433
up €4,433 (+15.1%), from €29,342 to €33,776
of which Other amounts receivable: +€7,254
- Tangible fixed assets -€3,502
down €3,502 (-60.1%), from €5,827 to €2,325
- Cash +€2,632
up €2,632 (+1.8%), from €148,610 to €151,242
mainly Trade debts (+€11,144) and Depreciation (+€4,472)
- Trade debts +€11,144
up €11,144 (+590%), from €1,888 to €13,032
- Profit (loss) carried forward -€4,335
down €4,335, from €0 to -€4,335
- Tax, wage and social debts -€3,863
down €3,863 (-100%), from €3,863 to €0
- Gross operating margin -€59,280
down €59,280 (-89.0%), from €66,586 to €7,305
- Taxes -€21,191
down €21,191 (-98.7%), from €21,478 to €288
- Financial income -€3,719
down €3,719 (-100%), from €3,719 to €0
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 | €185,438 | €188,319 | +€2,881 | +1.6% |
| Fixed assets | 21/28 | €5,827 | €2,325 | -€3,502 | -60.1% |
| Tangible fixed assets | 22/27 | €5,827 | €2,325 | -€3,502 | -60.1% |
| Furniture and vehicles | 24 | €5,827 | €2,325 | -€3,502 | -60.1% |
| Current assets | 29/58 | €179,611 | €185,994 | +€6,383 | +3.6% |
| Amounts receivable within one year | 40/41 | €29,342 | €33,776 | +€4,433 | +15.1% |
| Trade receivables | 40 | €26,771 | €23,951 | -€2,821 | -10.5% |
| Other amounts receivable | 41 | €2,571 | €9,825 | +€7,254 | +282% |
| Cash at bank and in hand | 54/58 | €148,610 | €151,242 | +€2,632 | +1.8% |
| Deferred charges and accrued income | 490/1 | €1,659 | €976 | -€683 | -41.2% |
| Total equity and liabilities | 10/49 | €185,438 | €188,319 | +€2,881 | +1.6% |
| Equity | 10/15 | €174,702 | €170,368 | -€4,335 | -2.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €168,502 | €168,502 | = | 0.0% |
| Distributable reserves | 133 | €168,502 | €168,502 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€4,335 | -€4,335 | |
| Amounts payable | 17/49 | €10,736 | €17,952 | +€7,216 | +67.2% |
| Amounts payable within one year | 42/48 | €10,736 | €17,952 | +€7,216 | +67.2% |
| Trade debts | 44 | €1,888 | €13,032 | +€11,144 | +590% |
| Suppliers | 440/4 | €1,888 | €13,032 | +€11,144 | +590% |
| Taxes, remuneration and social security | 45 | €3,863 | €0 | -€3,863 | -100% |
| Taxes | 450/3 | €3,863 | €0 | -€3,863 | -100% |
| Other amounts payable | 47/48 | €4,985 | €4,920 | -€65 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,508 | €4,472 | -€36 | -0.8% |
| Other operating charges | 640/8 | €1,217 | €1,223 | +€6 | +0.5% |
| Non-recurring operating charges | 66A | - | €5,445 | +€5,445 | |
| Gross operating margin | 9900 | €66,586 | €7,305 | -€59,280 | -89.0% |
| Operating profit (loss) | 9901 | €60,861 | -€3,834 | -€64,695 | |
| Financial income | 75/76B | €3,719 | €0 | -€3,719 | -100% |
| Recurring financial income | 75 | €3,719 | €0 | -€3,719 | -100% |
| Financial charges | 65/66B | €397 | €213 | -€184 | -46.3% |
| Recurring financial charges | 65 | €397 | €213 | -€184 | -46.3% |
| Profit (loss) for the period before taxes | 9903 | €64,183 | -€4,047 | -€68,230 | |
| Income taxes | 67/77 | €21,478 | €288 | -€21,191 | -98.7% |
| Profit (loss) for the period | 9904 | €42,704 | -€4,335 | -€47,039 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,704 | -€4,335 | -€47,039 |
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 17 October 2026 via checked.be.