OCTANE: 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.
OCTANE
Largest movements
- Tangible fixed assets -€27,000
down €27,000 (-31.4%), from €85,870 to €58,870
of which Furniture and vehicles: -€85,870
- Receivables within one year -€22,684
down €22,684 (-69.4%), from €32,686 to €10,002
of which Trade receivables: -€23,565
- Stocks and contracts -€20,000
down €20,000 (-100.0%), from €20,000 to €0
- Cash -€11,133
down €11,133 (-62.1%), from €17,916 to €6,783
mainly Net result for the year (-€35,887) and Trade debts (-€20,287)
- Profit (loss) carried forward -€35,887
down €35,887 (-68.5%), from -€52,414 to -€88,300
- Trade debts -€20,287
down €20,287 (-98.4%), from €20,621 to €334
- Debts after one year -€16,000
down €16,000 (-21.3%), from €75,000 to €59,000
- Other debts -€13,971
down €13,971 (-99.8%), from €14,000 to €29
- Tax, wage and social debts +€5,015
up €5,015 (+1496.4%), from €335 to €5,351
- Gross operating margin -€19,209
down €19,209, from €14,159 to -€5,049
- Other operating charges -€608
down €608 (-99.0%), from €613 to €6
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.
Cash bridge derived
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 | €157,543 | €76,414 | -€81,129 | -51.5% |
| Fixed assets | 21/28 | €86,912 | €59,600 | -€27,312 | -31.4% |
| Intangible fixed assets | 21 | €1,042 | €730 | -€312 | -30.0% |
| Tangible fixed assets | 22/27 | €85,870 | €58,870 | -€27,000 | -31.4% |
| Furniture and vehicles | 24 | €85,870 | €0 | -€85,870 | -100.0% |
| Other tangible fixed assets | 26 | - | €58,870 | +€58,870 | |
| Current assets | 29/58 | €70,631 | €16,814 | -€53,817 | -76.2% |
| Stocks and contracts in progress | 3 | €20,000 | €0 | -€20,000 | -100.0% |
| Stocks | 30/36 | €20,000 | €0 | -€20,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €32,686 | €10,002 | -€22,684 | -69.4% |
| Trade receivables | 40 | €31,753 | €8,189 | -€23,565 | -74.2% |
| Other amounts receivable | 41 | €933 | €1,813 | +€881 | +94.4% |
| Cash at bank and in hand | 54/58 | €17,916 | €6,783 | -€11,133 | -62.1% |
| Deferred charges and accrued income | 490/1 | €29 | €29 | = | 0.0% |
| Total equity and liabilities | 10/49 | €157,543 | €76,414 | -€81,129 | -51.5% |
| Equity | 10/15 | €47,586 | €11,700 | -€35,887 | -75.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,414 | -€88,300 | -€35,887 | -68.5% |
| Amounts payable | 17/49 | €109,956 | €64,714 | -€45,242 | -41.1% |
| Amounts payable after more than one year | 17 | €75,000 | €59,000 | -€16,000 | -21.3% |
| Other amounts payable | 178/9 | €75,000 | €59,000 | -€16,000 | -21.3% |
| Amounts payable within one year | 42/48 | €34,956 | €5,714 | -€29,242 | -83.7% |
| Trade debts | 44 | €20,621 | €334 | -€20,287 | -98.4% |
| Suppliers | 440/4 | €20,621 | €334 | -€20,287 | -98.4% |
| Taxes, remuneration and social security | 45 | €335 | €5,351 | +€5,015 | +1496.4% |
| Taxes | 450/3 | €335 | €5,351 | +€5,015 | +1496.4% |
| Other amounts payable | 47/48 | €14,000 | €29 | -€13,971 | -99.8% |
| Non-recurring operating income | 76A | - | €4,400 | +€4,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,312 | €27,312 | = | 0.0% |
| Other operating charges | 640/8 | €613 | €6 | -€608 | -99.0% |
| Gross operating margin | 9900 | €14,159 | -€5,049 | -€19,209 | |
| Operating profit (loss) | 9901 | -€13,766 | -€32,367 | -€18,601 | -135.1% |
| Financial income | 75/76B | €53 | €1 | -€53 | -98.5% |
| Recurring financial income | 75 | €53 | €1 | -€53 | -98.5% |
| Financial charges | 65/66B | €3,519 | €3,520 | +€1 | 0.0% |
| Recurring financial charges | 65 | €3,519 | €3,520 | +€1 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€17,232 | -€35,887 | -€18,655 | -108.3% |
| Profit (loss) for the period | 9904 | -€17,232 | -€35,887 | -€18,655 | -108.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,232 | -€35,887 | -€18,655 | -108.3% |
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 12 October 2026 via checked.be.