OCTA PRIM: what changed
OCTA PRIM
Largest movements
- Tangible fixed assets -€10,775
down €10,775 (-27.4%), from €39,303 to €28,529
- Receivables within one year +€8,672
up €8,672 (+36.8%), from €23,536 to €32,208
of which Trade receivables: +€8,284
- Cash -€6,297
down €6,297 (-26.4%), from €23,832 to €17,535
mainly Debts after one year (-€8,703) and Receivables within one year (-€8,672)
- Profit (loss) carried forward +€9,406
up €9,406 (+28.2%), from €33,324 to €42,730
- Debts after one year -€8,703
down €8,703 (-25.6%), from €34,013 to €25,310
- Tax, wage and social debts -€7,267
down €7,267 (-71.2%), from €10,204 to €2,937
of which Remuneration and social security: -€5,700
- Trade debts -€1,502
down €1,502 (-96.8%), from €1,552 to €50
- Depreciation +€7,188
up €7,188 (+200%), from €3,587 to €10,775
- Other operating charges -€1,912
down €1,912 (-77.1%), from €2,479 to €567
- Taxes -€1,567
down €1,567 (-34.8%), from €4,504 to €2,937
- Gross operating margin -€1,436
down €1,436 (-5.2%), from €27,630 to €26,195
- Financial charges +€1,215
up €1,215 (+88.5%), from €1,373 to €2,588
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 | €88,182 | €79,840 | -€8,341 | -9.5% |
| Fixed assets | 21/28 | €39,303 | €28,529 | -€10,775 | -27.4% |
| Tangible fixed assets | 22/27 | €39,303 | €28,529 | -€10,775 | -27.4% |
| Furniture and vehicles | 24 | €39,303 | €28,529 | -€10,775 | -27.4% |
| Current assets | 29/58 | €48,878 | €51,311 | +€2,433 | +5.0% |
| Amounts receivable within one year | 40/41 | €23,536 | €32,208 | +€8,672 | +36.8% |
| Trade receivables | 40 | €21,787 | €30,071 | +€8,284 | +38.0% |
| Other amounts receivable | 41 | €1,749 | €2,137 | +€388 | +22.2% |
| Cash at bank and in hand | 54/58 | €23,832 | €17,535 | -€6,297 | -26.4% |
| Deferred charges and accrued income | 490/1 | €1,509 | €1,568 | +€58 | +3.9% |
| Total equity and liabilities | 10/49 | €88,182 | €79,840 | -€8,341 | -9.5% |
| Equity | 10/15 | €33,434 | €42,840 | +€9,406 | +28.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Contributions outside capital | 11 | - | €100 | +€100 | |
| Other | 1109/19 | - | €100 | +€100 | |
| Reserves | 13 | €10 | €10 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10 | €10 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10 | €10 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,324 | €42,730 | +€9,406 | +28.2% |
| Amounts payable | 17/49 | €54,748 | €37,000 | -€17,747 | -32.4% |
| Amounts payable after more than one year | 17 | €34,013 | €25,310 | -€8,703 | -25.6% |
| Financial debts | 170/4 | €34,013 | €25,310 | -€8,703 | -25.6% |
| Amounts payable within one year | 42/48 | €20,735 | €11,691 | -€9,044 | -43.6% |
| Current portion of amounts payable after more than one year | 42 | €8,979 | €8,703 | -€275 | -3.1% |
| Trade debts | 44 | €1,552 | €50 | -€1,502 | -96.8% |
| Suppliers | 440/4 | €1,552 | €50 | -€1,502 | -96.8% |
| Taxes, remuneration and social security | 45 | €10,204 | €2,937 | -€7,267 | -71.2% |
| Taxes | 450/3 | €4,504 | €2,937 | -€1,567 | -34.8% |
| Remuneration and social security | 454/9 | €5,700 | - | -€5,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,587 | €10,775 | +€7,188 | +200% |
| Other operating charges | 640/8 | €2,479 | €567 | -€1,912 | -77.1% |
| Gross operating margin | 9900 | €27,630 | €26,195 | -€1,436 | -5.2% |
| Operating profit (loss) | 9901 | €21,565 | €14,853 | -€6,712 | -31.1% |
| Financial income | 75/76B | €46 | €78 | +€32 | +69.3% |
| Recurring financial income | 75 | €46 | €78 | +€32 | +69.3% |
| Financial charges | 65/66B | €1,373 | €2,588 | +€1,215 | +88.5% |
| Recurring financial charges | 65 | €1,373 | €2,588 | +€1,215 | +88.5% |
| Profit (loss) for the period before taxes | 9903 | €20,238 | €12,344 | -€7,894 | -39.0% |
| Income taxes | 67/77 | €4,504 | €2,937 | -€1,567 | -34.8% |
| Profit (loss) for the period | 9904 | €15,734 | €9,406 | -€6,328 | -40.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,734 | €9,406 | -€6,328 | -40.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.