OCTAL: what changed
OCTAL
Largest movements
- Cash -€26,820
down €26,820 (-68.7%), from €39,049 to €12,229
mainly Investment in fixed assets (net) (-€31,180) and Receivables within one year (-€17,754)
- Tangible fixed assets +€22,877
up €22,877 (+106%), from €21,628 to €44,505
of which Furniture and vehicles: +€23,423
- Receivables within one year +€17,754
up €17,754 (+137%), from €12,933 to €30,687
of which Trade receivables: +€16,656
- Deferred charges and accrued income +€1,024
new in 2025: €1,024
- Trade debts +€10,767
new in 2025: €10,767
- Tax, wage and social debts +€4,800
up €4,800 (+32.3%), from €14,881 to €19,681
of which Remuneration and social security: +€11,000
- Other debts -€1,259
down €1,259 (-54.7%), from €2,304 to €1,045
- Gross operating margin -€31,435
down €31,435 (-70.3%), from €44,739 to €13,304
- Purchases and services +€24,739
up €24,739 (+31.9%), from €77,433 to €102,172
- Taxes -€6,679
down €6,679 (-89.3%), from €7,481 to €803
- Turnover -€5,981
down €5,981 (-5.0%), from €119,077 to €113,097
- Depreciation +€3,032
up €3,032 (+57.5%), from €5,272 to €8,304
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 | €73,611 | €88,445 | +€14,834 | +20.2% |
| Fixed assets | 21/28 | €21,628 | €44,505 | +€22,877 | +106% |
| Tangible fixed assets | 22/27 | €21,628 | €44,505 | +€22,877 | +106% |
| Plant, machinery and equipment | 23 | €18,402 | €17,856 | -€547 | -3.0% |
| Furniture and vehicles | 24 | €3,226 | €26,649 | +€23,423 | +726% |
| Current assets | 29/58 | €51,983 | €43,940 | -€8,043 | -15.5% |
| Amounts receivable within one year | 40/41 | €12,933 | €30,687 | +€17,754 | +137% |
| Trade receivables | 40 | €10,280 | €26,936 | +€16,656 | +162% |
| Other amounts receivable | 41 | €2,653 | €3,751 | +€1,097 | +41.4% |
| Cash at bank and in hand | 54/58 | €39,049 | €12,229 | -€26,820 | -68.7% |
| Deferred charges and accrued income | 490/1 | - | €1,024 | +€1,024 | |
| Total equity and liabilities | 10/49 | €73,611 | €88,445 | +€14,834 | +20.2% |
| Equity | 10/15 | €56,425 | €56,640 | +€214 | +0.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,425 | €36,640 | +€214 | +0.6% |
| Amounts payable | 17/49 | €17,185 | €31,805 | +€14,620 | +85.1% |
| Amounts payable within one year | 42/48 | €17,185 | €31,492 | +€14,307 | +83.3% |
| Trade debts | 44 | - | €10,767 | +€10,767 | |
| Suppliers | 440/4 | - | €10,767 | +€10,767 | |
| Taxes, remuneration and social security | 45 | €14,881 | €19,681 | +€4,800 | +32.3% |
| Taxes | 450/3 | €14,881 | €8,681 | -€6,200 | -41.7% |
| Remuneration and social security | 454/9 | - | €11,000 | +€11,000 | |
| Other amounts payable | 47/48 | €2,304 | €1,045 | -€1,259 | -54.7% |
| Accrued charges and deferred income | 492/3 | - | €313 | +€313 | |
| Turnover | 70 | €119,077 | €113,097 | -€5,981 | -5.0% |
| Non-recurring operating income | 76A | - | €2,409 | +€2,409 | |
| Goods, raw materials, services and sundry goods | 60/61 | €77,433 | €102,172 | +€24,739 | +31.9% |
| Remuneration, social security and pensions | 62 | €2,294 | €474 | -€1,820 | -79.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,272 | €8,304 | +€3,032 | +57.5% |
| Other operating charges | 640/8 | €450 | €1,439 | +€989 | +220% |
| Gross operating margin | 9900 | €44,739 | €13,304 | -€31,435 | -70.3% |
| Operating profit (loss) | 9901 | €36,723 | €3,088 | -€33,636 | -91.6% |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €748 | €2,084 | +€1,337 | +179% |
| Recurring financial charges | 65 | €748 | €2,084 | +€1,337 | +179% |
| Profit (loss) for the period before taxes | 9903 | €35,976 | €1,017 | -€34,959 | -97.2% |
| Income taxes | 67/77 | €7,481 | €803 | -€6,679 | -89.3% |
| Profit (loss) for the period | 9904 | €28,494 | €214 | -€28,280 | -99.2% |
| Profit (loss) for the period to be appropriated | 9905 | €28,494 | €214 | -€28,280 | -99.2% |
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.