OCTABE: 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.
OCTABE
Largest movements
- Cash +€8,645
up €8,645 (+263%), from €3,292 to €11,937
mainly Net result for the year (+€6,162) and Trade debts (+€1,472)
- Reserves +€6,162
up €6,162 (+9.2%), from €66,963 to €73,124
of which Distributable reserves: +€6,162
- Gross operating margin +€12,332
up €12,332 (+296%), from €4,167 to €16,499
- Taxes +€1,399
up €1,399, from €0 to €1,399
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 | €328,569 | €337,214 | +€8,645 | +2.6% |
| Fixed assets | 21/28 | €312,874 | €312,874 | = | 0.0% |
| Tangible fixed assets | 22/27 | €12,874 | €12,874 | = | 0.0% |
| Land and buildings | 22 | €12,874 | €12,874 | = | 0.0% |
| Financial fixed assets | 28 | €300,000 | €300,000 | = | 0.0% |
| Current assets | 29/58 | €15,695 | €24,340 | +€8,645 | +55.1% |
| Amounts receivable within one year | 40/41 | €12,404 | €12,404 | = | 0.0% |
| Other amounts receivable | 41 | €12,404 | €12,404 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,292 | €11,937 | +€8,645 | +263% |
| Total equity and liabilities | 10/49 | €328,569 | €337,214 | +€8,645 | +2.6% |
| Equity | 10/15 | €315,468 | €321,630 | +€6,162 | +2.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €66,963 | €73,124 | +€6,162 | +9.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €60,763 | €66,924 | +€6,162 | +10.1% |
| Profit (loss) carried forward | 14 | €186,505 | €186,505 | = | 0.0% |
| Amounts payable | 17/49 | €13,101 | €15,585 | +€2,483 | +19.0% |
| Amounts payable within one year | 42/48 | €10,714 | €13,585 | +€2,871 | +26.8% |
| Trade debts | 44 | €714 | €2,185 | +€1,472 | +206% |
| Suppliers | 440/4 | €714 | €2,185 | +€1,472 | +206% |
| Taxes, remuneration and social security | 45 | €0 | €1,399 | +€1,399 | |
| Taxes | 450/3 | €0 | €1,399 | +€1,399 | |
| Other amounts payable | 47/48 | €10,000 | €10,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,387 | €2,000 | -€387 | -16.2% |
| Other operating charges | 640/8 | €8,405 | €8,549 | +€144 | +1.7% |
| Gross operating margin | 9900 | €4,167 | €16,499 | +€12,332 | +296% |
| Operating profit (loss) | 9901 | -€4,238 | €7,950 | +€12,189 | |
| Financial charges | 65/66B | €398 | €389 | -€9 | -2.1% |
| Recurring financial charges | 65 | €398 | €389 | -€9 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,636 | €7,561 | +€12,197 | |
| Income taxes | 67/77 | €0 | €1,399 | +€1,399 | |
| Profit (loss) for the period | 9904 | -€4,636 | €6,162 | +€10,798 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,636 | €6,162 | +€10,798 |
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.