OCTAFINE: what changed
OCTAFINE
Largest movements
- Current investments -€85,486
no longer reported in 2025 (was €85,486)
- Cash +€14,348
up €14,348 (+708%), from €2,027 to €16,376
mainly Net result for the year (+€93,814) and Current investments (+€85,486)
- Receivables within one year -€5,064
down €5,064 (-61.7%), from €8,206 to €3,142
- Other debts -€52,651
down €52,651 (-19.9%), from €264,754 to €212,103
- Current portion of long-term debt -€30,409
no longer reported in 2025 (was €30,409)
- Financial income +€7,499
up €7,499 (+21.1%), from €35,564 to €43,063
- Gross operating margin -€1,567
down €1,567 (-2.1%), from €75,495 to €73,928
- Financial charges -€1,446
down €1,446 (-29.1%), from €4,972 to €3,526
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 | €412,095 | €334,392 | -€77,703 | -18.9% |
| Fixed assets | 21/28 | €316,375 | €314,875 | -€1,500 | -0.5% |
| Tangible fixed assets | 22/27 | €1,500 | - | -€1,500 | |
| Furniture and vehicles | 24 | €1,500 | - | -€1,500 | |
| Financial fixed assets | 28 | €314,875 | €314,875 | = | 0.0% |
| Current assets | 29/58 | €95,720 | €19,517 | -€76,202 | -79.6% |
| Amounts receivable within one year | 40/41 | €8,206 | €3,142 | -€5,064 | -61.7% |
| Other amounts receivable | 41 | €8,206 | €3,142 | -€5,064 | -61.7% |
| Current investments | 50/53 | €85,486 | - | -€85,486 | |
| Cash at bank and in hand | 54/58 | €2,027 | €16,376 | +€14,348 | +708% |
| Total equity and liabilities | 10/49 | €412,095 | €334,392 | -€77,703 | -18.9% |
| Equity | 10/15 | €70,011 | €73,825 | +€3,814 | +5.4% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,011 | €13,825 | +€3,814 | +38.1% |
| Amounts payable | 17/49 | €342,084 | €260,567 | -€81,516 | -23.8% |
| Amounts payable after more than one year | 17 | €46,519 | €46,519 | = | 0.0% |
| Financial debts | 170/4 | €46,519 | €46,519 | = | 0.0% |
| Amounts payable within one year | 42/48 | €295,564 | €214,048 | -€81,516 | -27.6% |
| Current portion of amounts payable after more than one year | 42 | €30,409 | - | -€30,409 | |
| Trade debts | 44 | €402 | €1,945 | +€1,543 | +384% |
| Suppliers | 440/4 | €402 | €1,945 | +€1,543 | +384% |
| Other amounts payable | 47/48 | €264,754 | €212,103 | -€52,651 | -19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,700 | €1,500 | -€200 | -11.8% |
| Other operating charges | 640/8 | €539 | €556 | +€17 | +3.2% |
| Gross operating margin | 9900 | €75,495 | €73,928 | -€1,567 | -2.1% |
| Operating profit (loss) | 9901 | €73,256 | €71,872 | -€1,384 | -1.9% |
| Financial income | 75/76B | €35,564 | €43,063 | +€7,499 | +21.1% |
| Recurring financial income | 75 | €35,564 | €43,063 | +€7,499 | +21.1% |
| Financial charges | 65/66B | €4,972 | €3,526 | -€1,446 | -29.1% |
| Recurring financial charges | 65 | €4,972 | €3,526 | -€1,446 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | €103,848 | €111,409 | +€7,561 | +7.3% |
| Income taxes | 67/77 | €17,673 | €17,596 | -€77 | -0.4% |
| Profit (loss) for the period | 9904 | €86,175 | €93,814 | +€7,639 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €86,175 | €93,814 | +€7,639 | +8.9% |
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 3 November 2026 via checked.be.