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
- Tangible fixed assets -€7,091
down €7,091 (-60.1%), from €11,806 to €4,715
of which Furniture and vehicles: -€6,964
- Receivables within one year -€2,900
down €2,900 (-27.6%), from €10,499 to €7,599
of which Trade receivables: -€3,404
- Cash -€1,793
down €1,793 (-2.3%), from €77,112 to €75,319
mainly Other debts (-€10,758) and Trade debts (-€4,302)
- Deferred charges and accrued income +€1,788
up €1,788 (+137%), from €1,307 to €3,095
- Other debts -€10,758
down €10,758 (-31.9%), from €33,721 to €22,963
- Reserves +€4,801
up €4,801 (+14.6%), from €32,973 to €37,774
of which Distributable reserves: +€4,801
- Trade debts -€4,302
down €4,302 (-72.2%), from €5,960 to €1,658
- Gross operating margin +€5,302
up €5,302 (+34.5%), from €15,360 to €20,662
- Taxes +€1,458
up €1,458 (+76.0%), from €1,918 to €3,376
- Other operating charges +€248
up €248 (+23.0%), from €1,077 to €1,325
- Depreciation -€236
down €236 (-2.9%), from €8,252 to €8,016
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 | €101,476 | €91,392 | -€10,084 | -9.9% |
| Fixed assets | 21/28 | €12,228 | €5,137 | -€7,091 | -58.0% |
| Tangible fixed assets | 22/27 | €11,806 | €4,715 | -€7,091 | -60.1% |
| Furniture and vehicles | 24 | €11,611 | €4,647 | -€6,964 | -60.0% |
| Other tangible fixed assets | 26 | €195 | €68 | -€127 | -65.1% |
| Financial fixed assets | 28 | €422 | €422 | = | 0.0% |
| Current assets | 29/58 | €89,248 | €86,255 | -€2,993 | -3.4% |
| Stocks and contracts in progress | 3 | €330 | €242 | -€88 | -26.7% |
| Stocks | 30/36 | €330 | €242 | -€88 | -26.7% |
| Amounts receivable within one year | 40/41 | €10,499 | €7,599 | -€2,900 | -27.6% |
| Trade receivables | 40 | €6,378 | €2,974 | -€3,404 | -53.4% |
| Other amounts receivable | 41 | €4,121 | €4,625 | +€504 | +12.2% |
| Cash at bank and in hand | 54/58 | €77,112 | €75,319 | -€1,793 | -2.3% |
| Deferred charges and accrued income | 490/1 | €1,307 | €3,095 | +€1,788 | +137% |
| Total equity and liabilities | 10/49 | €101,476 | €91,392 | -€10,084 | -9.9% |
| Equity | 10/15 | €61,337 | €66,138 | +€4,801 | +7.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €32,973 | €37,774 | +€4,801 | +14.6% |
| Non-distributable reserves | 130/1 | €6,190 | €6,190 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,190 | €6,190 | = | 0.0% |
| Distributable reserves | 133 | €26,783 | €31,584 | +€4,801 | +17.9% |
| Profit (loss) carried forward | 14 | €9,772 | €9,772 | = | 0.0% |
| Amounts payable | 17/49 | €40,139 | €25,254 | -€14,885 | -37.1% |
| Amounts payable within one year | 42/48 | €40,139 | €25,254 | -€14,885 | -37.1% |
| Trade debts | 44 | €5,960 | €1,658 | -€4,302 | -72.2% |
| Suppliers | 440/4 | €5,960 | €1,658 | -€4,302 | -72.2% |
| Taxes, remuneration and social security | 45 | €458 | €633 | +€175 | +38.2% |
| Taxes | 450/3 | €458 | €633 | +€175 | +38.2% |
| Other amounts payable | 47/48 | €33,721 | €22,963 | -€10,758 | -31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,252 | €8,016 | -€236 | -2.9% |
| Other operating charges | 640/8 | €1,077 | €1,325 | +€248 | +23.0% |
| Non-recurring operating charges | 66A | - | €68 | +€68 | |
| Gross operating margin | 9900 | €15,360 | €20,662 | +€5,302 | +34.5% |
| Operating profit (loss) | 9901 | €6,031 | €11,253 | +€5,222 | +86.6% |
| Financial income | 75/76B | €252 | €417 | +€165 | +65.5% |
| Recurring financial income | 75 | €252 | €417 | +€165 | +65.5% |
| Financial charges | 65/66B | €2,302 | €2,381 | +€79 | +3.4% |
| Recurring financial charges | 65 | €2,302 | €2,381 | +€79 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €3,981 | €9,289 | +€5,308 | +133% |
| Income taxes | 67/77 | €1,918 | €3,376 | +€1,458 | +76.0% |
| Profit (loss) for the period | 9904 | €2,063 | €5,913 | +€3,850 | +187% |
| Profit (loss) for the period to be appropriated | 9905 | €2,063 | €5,913 | +€3,850 | +187% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.