OCTAGA: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
OCTAGA
Largest movements
- Receivables within one year +€5,225
up €5,225 (+77.4%), from €6,753 to €11,978
of which Trade receivables: +€3,733
- Tangible fixed assets -€710
down €710 (-26.6%), from €2,673 to €1,963
- Profit (loss) carried forward +€11,733
up €11,733 (+46.2%), from €25,418 to €37,150
- Tax, wage and social debts -€5,076
down €5,076 (-56.4%), from €9,003 to €3,927
- Other debts -€2,346
down €2,346 (-56.0%), from €4,185 to €1,840
- Gross operating margin -€7,308
down €7,308 (-30.8%), from €23,718 to €16,409
- Taxes -€1,330
down €1,330 (-27.3%), from €4,869 to €3,538
Change in the result, 2025 to 2026
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 2025 and 2026 balance sheets and the 2026 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 | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,587 | €47,656 | +€4,069 | +9.3% |
| Fixed assets | 21/28 | €6,993 | €6,283 | -€710 | -10.2% |
| Tangible fixed assets | 22/27 | €2,673 | €1,963 | -€710 | -26.6% |
| Land and buildings | 22 | €2,673 | €1,963 | -€710 | -26.6% |
| Financial fixed assets | 28 | €4,320 | €4,320 | = | 0.0% |
| Current assets | 29/58 | €36,593 | €41,373 | +€4,779 | +13.1% |
| Amounts receivable within one year | 40/41 | €6,753 | €11,978 | +€5,225 | +77.4% |
| Trade receivables | 40 | €6,753 | €10,486 | +€3,733 | +55.3% |
| Other amounts receivable | 41 | - | €1,492 | +€1,492 | |
| Cash at bank and in hand | 54/58 | €29,319 | €29,026 | -€293 | -1.0% |
| Deferred charges and accrued income | 490/1 | €522 | €370 | -€152 | -29.2% |
| Total equity and liabilities | 10/49 | €43,587 | €47,656 | +€4,069 | +9.3% |
| Equity | 10/15 | €26,918 | €38,650 | +€11,733 | +43.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,418 | €37,150 | +€11,733 | +46.2% |
| Amounts payable | 17/49 | €16,669 | €9,006 | -€7,663 | -46.0% |
| Amounts payable within one year | 42/48 | €16,669 | €9,006 | -€7,663 | -46.0% |
| Trade debts | 44 | €3,480 | €3,239 | -€242 | -6.9% |
| Suppliers | 440/4 | €3,480 | €3,239 | -€242 | -6.9% |
| Taxes, remuneration and social security | 45 | €9,003 | €3,927 | -€5,076 | -56.4% |
| Taxes | 450/3 | €9,003 | €3,927 | -€5,076 | -56.4% |
| Other amounts payable | 47/48 | €4,185 | €1,840 | -€2,346 | -56.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €710 | €710 | = | 0.0% |
| Other operating charges | 640/8 | €646 | €485 | -€160 | -24.8% |
| Gross operating margin | 9900 | €23,718 | €16,409 | -€7,308 | -30.8% |
| Operating profit (loss) | 9901 | €22,362 | €15,214 | -€7,148 | -32.0% |
| Financial income | 75/76B | €0 | €100 | +€100 | +90,955% |
| Recurring financial income | 75 | €0 | €100 | +€100 | +90,955% |
| Financial charges | 65/66B | €7 | €43 | +€36 | +501% |
| Recurring financial charges | 65 | €7 | €43 | +€36 | +501% |
| Profit (loss) for the period before taxes | 9903 | €22,355 | €15,271 | -€7,084 | -31.7% |
| Income taxes | 67/77 | €4,869 | €3,538 | -€1,330 | -27.3% |
| Profit (loss) for the period | 9904 | €17,486 | €11,733 | -€5,754 | -32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,486 | €11,733 | -€5,754 | -32.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.