HIGH OCTANE SOFTWARE AND DESIGN: 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.
HIGH OCTANE SOFTWARE AND DESIGN
Largest movements
- Tangible fixed assets -€19,169
down €19,169 (-5.5%), from €350,184 to €331,015
of which Land and buildings: -€16,225
- Current investments +€16,043
new in 2025: €16,043
- Cash +€8,158
up €8,158 (+28.8%), from €28,317 to €36,475
mainly Net result for the year (+€31,468) and Tax, wage and social debts (+€25,902)
- Deferred charges and accrued income -€7,891
no longer reported in 2025 (was €7,891)
- Receivables within one year +€7,365
up €7,365 (+29.7%), from €24,832 to €32,197
of which Trade receivables: +€18,974
- Reserves +€278,095
up €278,095 (+14951.3%), from €1,860 to €279,955
of which Distributable reserves: +€279,955
- Profit (loss) carried forward -€246,627
no longer reported in 2025 (was €246,627)
- Debts after one year -€35,114
down €35,114 (-37.0%), from €94,979 to €59,865
- Tax, wage and social debts +€25,902
up €25,902 (+1313.5%), from €1,972 to €27,874
of which Remuneration and social security: +€15,082
- Other debts -€11,461
down €11,461 (-95.9%), from €11,946 to €485
- Gross operating margin +€27,710
up €27,710 (+70.8%), from €39,112 to €66,822
- Taxes +€8,789
up €8,789 (+222.8%), from €3,944 to €12,733
- Depreciation -€2,087
down €2,087 (-11.0%), from €19,047 to €16,960
- Financial charges -€1,448
down €1,448 (-26.5%), from €5,468 to €4,020
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 | €411,224 | €415,730 | +€4,506 | +1.1% |
| Fixed assets | 21/28 | €350,184 | €331,015 | -€19,169 | -5.5% |
| Tangible fixed assets | 22/27 | €350,184 | €331,015 | -€19,169 | -5.5% |
| Land and buildings | 22 | €345,833 | €329,608 | -€16,225 | -4.7% |
| Plant, machinery and equipment | 23 | €542 | €428 | -€114 | -21.0% |
| Furniture and vehicles | 24 | €3,809 | €979 | -€2,830 | -74.3% |
| Current assets | 29/58 | €61,040 | €84,715 | +€23,675 | +38.8% |
| Amounts receivable within one year | 40/41 | €24,832 | €32,197 | +€7,365 | +29.7% |
| Trade receivables | 40 | €12,741 | €31,715 | +€18,974 | +148.9% |
| Other amounts receivable | 41 | €12,091 | €482 | -€11,609 | -96.0% |
| Current investments | 50/53 | - | €16,043 | +€16,043 | |
| Cash at bank and in hand | 54/58 | €28,317 | €36,475 | +€8,158 | +28.8% |
| Deferred charges and accrued income | 490/1 | €7,891 | - | -€7,891 | |
| Total equity and liabilities | 10/49 | €411,224 | €415,730 | +€4,506 | +1.1% |
| Equity | 10/15 | €260,887 | €292,355 | +€31,468 | +12.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | - | -€12,400 | |
| Other | 1109/19 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €1,860 | €279,955 | +€278,095 | +14951.3% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €279,955 | +€279,955 | |
| Profit (loss) carried forward | 14 | €246,627 | - | -€246,627 | |
| Amounts payable | 17/49 | €150,337 | €123,375 | -€26,962 | -17.9% |
| Amounts payable after more than one year | 17 | €94,979 | €59,865 | -€35,114 | -37.0% |
| Financial debts | 170/4 | €94,979 | €59,865 | -€35,114 | -37.0% |
| Amounts payable within one year | 42/48 | €55,358 | €63,510 | +€8,152 | +14.7% |
| Current portion of amounts payable after more than one year | 42 | €34,757 | €30,687 | -€4,070 | -11.7% |
| Financial debts | 43 | - | €3,192 | +€3,192 | |
| Credit institutions | 430/8 | - | €3,192 | +€3,192 | |
| Trade debts | 44 | €6,683 | €1,272 | -€5,411 | -81.0% |
| Suppliers | 440/4 | €6,683 | €1,272 | -€5,411 | -81.0% |
| Taxes, remuneration and social security | 45 | €1,972 | €27,874 | +€25,902 | +1313.5% |
| Taxes | 450/3 | €1,972 | €12,792 | +€10,820 | +548.7% |
| Remuneration and social security | 454/9 | - | €15,082 | +€15,082 | |
| Other amounts payable | 47/48 | €11,946 | €485 | -€11,461 | -95.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,047 | €16,960 | -€2,087 | -11.0% |
| Other operating charges | 640/8 | €2,647 | €2,374 | -€273 | -10.3% |
| Gross operating margin | 9900 | €39,112 | €66,822 | +€27,710 | +70.8% |
| Operating profit (loss) | 9901 | €17,418 | €47,488 | +€30,070 | +172.6% |
| Financial income | 75/76B | €140 | €733 | +€593 | +423.6% |
| Recurring financial income | 75 | €140 | €733 | +€593 | +423.6% |
| Financial charges | 65/66B | €5,468 | €4,020 | -€1,448 | -26.5% |
| Recurring financial charges | 65 | €5,468 | €4,020 | -€1,448 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €12,090 | €44,201 | +€32,111 | +265.6% |
| Income taxes | 67/77 | €3,944 | €12,733 | +€8,789 | +222.8% |
| Profit (loss) for the period | 9904 | €8,146 | €31,468 | +€23,322 | +286.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,146 | €31,468 | +€23,322 | +286.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.