DEN OKS: 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.
DEN OKS
Largest movements
- Tangible fixed assets -€6,386
down €6,386 (-6.7%), from €94,830 to €88,444
- Cash +€3,509
up €3,509 (+9.9%), from €35,478 to €38,987
mainly Depreciation (+€6,386) and Net result for the year (+€4,522)
- Debts after one year -€3,895
down €3,895 (-10.2%), from €38,067 to €34,173
- Reserves +€3,689
up €3,689 (+23.5%), from €15,693 to €19,381
- Current portion of long-term debt -€3,064
down €3,064 (-44.0%), from €6,958 to €3,895
- Other debts +€1,433
up €1,433 (+163.9%), from €874 to €2,307
- Gross operating margin +€4,996
up €4,996 (+42.9%), from €11,657 to €16,653
- Depreciation +€4,087
up €4,087 (+177.8%), from €2,299 to €6,386
- Financial charges +€944
up €944 (+93.1%), from €1,014 to €1,958
- Taxes +€922
up €922 (+75.5%), from €1,221 to €2,143
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 | €131,591 | €128,752 | -€2,839 | -2.2% |
| Fixed assets | 21/28 | €94,830 | €88,444 | -€6,386 | -6.7% |
| Tangible fixed assets | 22/27 | €94,830 | €88,444 | -€6,386 | -6.7% |
| Land and buildings | 22 | €94,830 | €88,444 | -€6,386 | -6.7% |
| Current assets | 29/58 | €36,761 | €40,308 | +€3,547 | +9.6% |
| Cash at bank and in hand | 54/58 | €35,478 | €38,987 | +€3,509 | +9.9% |
| Deferred charges and accrued income | 490/1 | €1,283 | €1,322 | +€38 | +3.0% |
| Total equity and liabilities | 10/49 | €131,591 | €128,752 | -€2,839 | -2.2% |
| Equity | 10/15 | €77,666 | €81,355 | +€3,689 | +4.7% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €15,693 | €19,381 | +€3,689 | +23.5% |
| Distributable reserves | 133 | €15,693 | €19,381 | +€3,689 | +23.5% |
| Amounts payable | 17/49 | €53,925 | €47,397 | -€6,527 | -12.1% |
| Amounts payable after more than one year | 17 | €38,067 | €34,173 | -€3,895 | -10.2% |
| Financial debts | 170/4 | €38,067 | €34,173 | -€3,895 | -10.2% |
| Amounts payable within one year | 42/48 | €15,857 | €13,225 | -€2,633 | -16.6% |
| Current portion of amounts payable after more than one year | 42 | €6,958 | €3,895 | -€3,064 | -44.0% |
| Trade debts | 44 | €44 | €16 | -€28 | -63.6% |
| Suppliers | 440/4 | €44 | €16 | -€28 | -63.6% |
| Advances received on contracts in progress | 46 | €3,750 | €3,750 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,230 | €3,256 | -€974 | -23.0% |
| Taxes | 450/3 | €4,230 | €3,256 | -€974 | -23.0% |
| Other amounts payable | 47/48 | €874 | €2,307 | +€1,433 | +163.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,299 | €6,386 | +€4,087 | +177.8% |
| Other operating charges | 640/8 | €1,809 | €1,864 | +€55 | +3.1% |
| Gross operating margin | 9900 | €11,657 | €16,653 | +€4,996 | +42.9% |
| Operating profit (loss) | 9901 | €7,549 | €8,403 | +€854 | +11.3% |
| Financial income | 75/76B | €140 | €219 | +€79 | +56.3% |
| Recurring financial income | 75 | €140 | €219 | +€79 | +56.3% |
| Financial charges | 65/66B | €1,014 | €1,958 | +€944 | +93.1% |
| Recurring financial charges | 65 | €1,014 | €1,958 | +€944 | +93.1% |
| Profit (loss) for the period before taxes | 9903 | €6,676 | €6,665 | -€11 | -0.2% |
| Income taxes | 67/77 | €1,221 | €2,143 | +€922 | +75.5% |
| Profit (loss) for the period | 9904 | €5,455 | €4,522 | -€933 | -17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,455 | €4,522 | -€933 | -17.1% |
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 12 October 2026 via checked.be.