OCTANTO: 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.
OCTANTO
Largest movements
- Tangible fixed assets -€16,165
down €16,165 (-22.7%), from €71,169 to €55,004
of which Furniture and vehicles: -€13,065
- Receivables within one year -€7,795
down €7,795 (-60.5%), from €12,880 to €5,085
of which Trade receivables: -€7,795
- Cash +€5,211
up €5,211 (+11.0%), from €47,518 to €52,729
mainly Depreciation (+€19,523) and Net result for the year (+€8,796)
- Other debts -€12,618
down €12,618 (-54.3%), from €23,232 to €10,613
- Debts after one year -€11,097
down €11,097 (-34.8%), from €31,896 to €20,799
- Reserves +€8,796
up €8,796 (+25.9%), from €33,903 to €42,699
of which Distributable reserves: +€8,796
- Trade debts -€3,962
down €3,962 (-44.1%), from €8,979 to €5,017
- Financial charges +€649
up €649 (+19.5%), from €3,334 to €3,983
- Taxes -€501
down €501 (-8.6%), from €5,805 to €5,304
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 | €133,897 | €115,494 | -€18,403 | -13.7% |
| Fixed assets | 21/28 | €71,169 | €55,004 | -€16,165 | -22.7% |
| Tangible fixed assets | 22/27 | €71,169 | €55,004 | -€16,165 | -22.7% |
| Land and buildings | 22 | €17,139 | €14,231 | -€2,908 | -17.0% |
| Plant, machinery and equipment | 23 | €1,660 | €1,467 | -€192 | -11.6% |
| Furniture and vehicles | 24 | €52,371 | €39,306 | -€13,065 | -24.9% |
| Current assets | 29/58 | €62,727 | €60,490 | -€2,237 | -3.6% |
| Amounts receivable within one year | 40/41 | €12,880 | €5,085 | -€7,795 | -60.5% |
| Trade receivables | 40 | €12,880 | €5,085 | -€7,795 | -60.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €47,518 | €52,729 | +€5,211 | +11.0% |
| Deferred charges and accrued income | 490/1 | €2,329 | €2,676 | +€347 | +14.9% |
| Total equity and liabilities | 10/49 | €133,897 | €115,494 | -€18,403 | -13.7% |
| Equity | 10/15 | €52,503 | €61,299 | +€8,796 | +16.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,903 | €42,699 | +€8,796 | +25.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €33,903 | €42,699 | +€8,796 | +25.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €81,394 | €54,195 | -€27,199 | -33.4% |
| Amounts payable after more than one year | 17 | €31,896 | €20,799 | -€11,097 | -34.8% |
| Financial debts | 170/4 | €31,896 | €20,799 | -€11,097 | -34.8% |
| Amounts payable within one year | 42/48 | €49,360 | €33,396 | -€15,964 | -32.3% |
| Current portion of amounts payable after more than one year | 42 | €10,926 | €11,097 | +€172 | +1.6% |
| Financial debts | 43 | €520 | €614 | +€94 | +18.0% |
| Credit institutions | 430/8 | €520 | €614 | +€94 | +18.0% |
| Trade debts | 44 | €8,979 | €5,017 | -€3,962 | -44.1% |
| Suppliers | 440/4 | €8,979 | €5,017 | -€3,962 | -44.1% |
| Taxes, remuneration and social security | 45 | €5,703 | €6,054 | +€351 | +6.2% |
| Taxes | 450/3 | €5,703 | €6,054 | +€351 | +6.2% |
| Other amounts payable | 47/48 | €23,232 | €10,613 | -€12,618 | -54.3% |
| Accrued charges and deferred income | 492/3 | €138 | €0 | -€138 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,835 | €19,523 | -€311 | -1.6% |
| Other operating charges | 640/8 | €822 | €917 | +€95 | +11.5% |
| Gross operating margin | 9900 | €38,538 | €38,523 | -€14 | 0.0% |
| Operating profit (loss) | 9901 | €17,881 | €18,083 | +€202 | +1.1% |
| Financial charges | 65/66B | €3,334 | €3,983 | +€649 | +19.5% |
| Recurring financial charges | 65 | €3,334 | €3,983 | +€649 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | €14,547 | €14,100 | -€447 | -3.1% |
| Income taxes | 67/77 | €5,805 | €5,304 | -€501 | -8.6% |
| Profit (loss) for the period | 9904 | €8,742 | €8,796 | +€54 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,742 | €8,796 | +€54 | +0.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.