OCTA-CONCEPT: what changed
OCTA-CONCEPT
Largest movements
- Cash -€36,427
down €36,427 (-53.8%), from €67,706 to €31,278
mainly Other debts (-€35,668) and Debts after one year (-€5,140)
- Intangible fixed assets -€1,652
down €1,652 (-19.6%), from €8,410 to €6,758
- Other debts -€35,668
down €35,668 (-32.0%), from €111,571 to €75,903
- Debts after one year -€5,140
down €5,140 (-40.8%), from €12,601 to €7,461
- Tax, wage and social debts +€3,253
up €3,253 (+426%), from €764 to €4,017
- Gross operating margin -€52,061
down €52,061 (-97.0%), from €53,697 to €1,636
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,116 | €38,036 | -€38,079 | -50.0% |
| Fixed assets | 21/28 | €8,410 | €6,758 | -€1,652 | -19.6% |
| Intangible fixed assets | 21 | €8,410 | €6,758 | -€1,652 | -19.6% |
| Current assets | 29/58 | €67,706 | €31,278 | -€36,427 | -53.8% |
| Cash at bank and in hand | 54/58 | €67,706 | €31,278 | -€36,427 | -53.8% |
| Total equity and liabilities | 10/49 | €76,116 | €38,036 | -€38,079 | -50.0% |
| Equity | 10/15 | -€53,963 | -€54,487 | -€524 | -1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,563 | -€73,087 | -€524 | -0.7% |
| Amounts payable | 17/49 | €130,079 | €92,524 | -€37,555 | -28.9% |
| Amounts payable after more than one year | 17 | €12,601 | €7,461 | -€5,140 | -40.8% |
| Financial debts | 170/4 | €12,601 | €7,461 | -€5,140 | -40.8% |
| Amounts payable within one year | 42/48 | €117,478 | €85,063 | -€32,415 | -27.6% |
| Current portion of amounts payable after more than one year | 42 | €5,143 | €5,143 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €764 | €4,017 | +€3,253 | +426% |
| Taxes | 450/3 | €764 | €4,017 | +€3,253 | +426% |
| Other amounts payable | 47/48 | €111,571 | €75,903 | -€35,668 | -32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,912 | €1,725 | -€187 | -9.8% |
| Other operating charges | 640/8 | €384 | €24 | -€361 | -93.9% |
| Gross operating margin | 9900 | €53,697 | €1,636 | -€52,061 | -97.0% |
| Operating profit (loss) | 9901 | €51,400 | -€112 | -€51,513 | |
| Financial charges | 65/66B | €521 | - | -€521 | |
| Recurring financial charges | 65 | €450 | - | -€450 | |
| Non-recurring financial charges | 66B | €71 | - | -€71 | |
| Profit (loss) for the period before taxes | 9903 | €50,879 | -€112 | -€50,992 | |
| Income taxes | 67/77 | - | €412 | +€412 | |
| Profit (loss) for the period | 9904 | €50,879 | -€524 | -€51,403 | |
| Profit (loss) for the period to be appropriated | 9905 | €50,879 | -€524 | -€51,403 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.