OCTO: 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.
OCTO
Largest movements
- Cash -€8,749
down €8,749 (-12.7%), from €68,739 to €59,990
mainly Net result for the year (-€6,568) and Trade debts (-€4,637)
- Tangible fixed assets -€3,730
down €3,730 (-9.3%), from €39,979 to €36,249
- Profit (loss) carried forward -€5,406
down €5,406 (-11.6%), from -€46,792 to -€52,198
- Trade debts -€4,637
no longer reported in 2025 (was €4,637)
- Reserves -€1,161
down €1,161 (-17.7%), from €6,545 to €5,383
- Gross operating margin +€317
up €317 (+15.0%), from -€2,115 to -€1,798
- Financial charges +€49
up €49 (+882%), from €6 to €54
- Other operating charges +€40
up €40 (+3.0%), from €1,333 to €1,373
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.
Derived cash bridge
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 | €109,156 | €96,700 | -€12,457 | -11.4% |
| Fixed assets | 21/28 | €39,979 | €36,249 | -€3,730 | -9.3% |
| Tangible fixed assets | 22/27 | €39,979 | €36,249 | -€3,730 | -9.3% |
| Land and buildings | 22 | €39,979 | €36,249 | -€3,730 | -9.3% |
| Current assets | 29/58 | €69,177 | €60,451 | -€8,726 | -12.6% |
| Cash at bank and in hand | 54/58 | €68,739 | €59,990 | -€8,749 | -12.7% |
| Deferred charges and accrued income | 490/1 | €439 | €461 | +€22 | +5.1% |
| Total equity and liabilities | 10/49 | €109,156 | €96,700 | -€12,457 | -11.4% |
| Equity | 10/15 | €59,752 | €53,185 | -€6,568 | -11.0% |
| Contributions | 10/11 | €99,999 | €99,999 | = | 0.0% |
| Reserves | 13 | €6,545 | €5,383 | -€1,161 | -17.7% |
| Tax-exempt reserves | 132 | €6,545 | €5,383 | -€1,161 | -17.7% |
| Profit (loss) carried forward | 14 | -€46,792 | -€52,198 | -€5,406 | -11.6% |
| Provisions and deferred taxes | 16 | €2,182 | €1,794 | -€387 | -17.7% |
| Deferred taxes | 168 | €2,182 | €1,794 | -€387 | -17.7% |
| Amounts payable | 17/49 | €47,222 | €41,720 | -€5,502 | -11.7% |
| Amounts payable within one year | 42/48 | €47,047 | €41,720 | -€5,326 | -11.3% |
| Trade debts | 44 | €4,637 | - | -€4,637 | |
| Suppliers | 440/4 | €4,637 | - | -€4,637 | |
| Other amounts payable | 47/48 | €42,410 | €41,720 | -€689 | -1.6% |
| Accrued charges and deferred income | 492/3 | €176 | - | -€176 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,730 | €3,730 | = | 0.0% |
| Other operating charges | 640/8 | €1,333 | €1,373 | +€40 | +3.0% |
| Gross operating margin | 9900 | -€2,115 | -€1,798 | +€317 | +15.0% |
| Operating profit (loss) | 9901 | -€7,178 | -€6,901 | +€278 | +3.9% |
| Financial charges | 65/66B | €6 | €54 | +€49 | +882% |
| Recurring financial charges | 65 | €6 | €54 | +€49 | +882% |
| Profit (loss) for the period before taxes | 9903 | -€7,184 | -€6,955 | +€229 | +3.2% |
| Transfer from deferred taxes | 780 | €387 | €387 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€6,797 | -€6,568 | +€229 | +3.4% |
| Transfer from tax-exempt reserves | 789 | €1,161 | €1,161 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,635 | -€5,406 | +€229 | +4.1% |
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 26 October 2026 via checked.be.