OCTOFISC: what changed
OCTOFISC
Largest movements
- Cash -€45,495
down €45,495 (-97.4%), from €46,699 to €1,204
mainly Receivables within one year (-€21,434) and Contributions, distributions and other (-€12,000)
- Receivables within one year +€21,434
up €21,434 (+4,724%), from €454 to €21,887
of which Trade receivables: +€13,102
- Tangible fixed assets -€7,242
down €7,242 (-28.8%), from €25,176 to €17,934
of which Furniture and vehicles: -€7,242
- Deferred charges and accrued income +€956
up €956 (+118%), from €813 to €1,768
- Reserves -€20,544
down €20,544 (-66.3%), from €30,976 to €10,431
- Other debts -€11,298
down €11,298 (-48.5%), from €23,298 to €12,000
- Debts after one year -€8,314
no longer reported in 2025 (was €8,314)
- Profit (loss) carried forward +€4,818
no longer reported in 2025 (was -€4,818)
- Tax, wage and social debts +€4,337
up €4,337 (+215%), from €2,019 to €6,356
of which Taxes: +€4,337
- Depreciation -€710
down €710 (-8.5%), from €8,306 to €7,596
- Other operating charges -€696
down €696 (-51.4%), from €1,356 to €659
- Financial income -€411
down €411 (-32.6%), from €1,260 to €849
- Financial charges -€407
down €407 (-31.9%), from €1,275 to €868
- Taxes +€380
up €380 (+39.9%), from €952 to €1,333
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 | €73,146 | €42,793 | -€30,352 | -41.5% |
| Fixed assets | 21/28 | €25,176 | €17,934 | -€7,242 | -28.8% |
| Tangible fixed assets | 22/27 | €25,176 | €17,934 | -€7,242 | -28.8% |
| Furniture and vehicles | 24 | €24,172 | €16,930 | -€7,242 | -30.0% |
| Other tangible fixed assets | 26 | €1,004 | €1,004 | = | 0.0% |
| Current assets | 29/58 | €47,970 | €24,859 | -€23,111 | -48.2% |
| Amounts receivable within one year | 40/41 | €454 | €21,887 | +€21,434 | +4,724% |
| Trade receivables | 40 | €454 | €13,556 | +€13,102 | +2,887% |
| Other amounts receivable | 41 | - | €8,332 | +€8,332 | |
| Current investments | 50/53 | €5 | - | -€5 | |
| Cash at bank and in hand | 54/58 | €46,699 | €1,204 | -€45,495 | -97.4% |
| Deferred charges and accrued income | 490/1 | €813 | €1,768 | +€956 | +118% |
| Total equity and liabilities | 10/49 | €73,146 | €42,793 | -€30,352 | -41.5% |
| Equity | 10/15 | €31,158 | €15,431 | -€15,727 | -50.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €30,976 | €10,431 | -€20,544 | -66.3% |
| Distributable reserves | 133 | €30,976 | €10,431 | -€20,544 | -66.3% |
| Profit (loss) carried forward | 14 | -€4,818 | - | +€4,818 | |
| Amounts payable | 17/49 | €41,988 | €27,362 | -€14,626 | -34.8% |
| Amounts payable after more than one year | 17 | €8,314 | - | -€8,314 | |
| Financial debts | 170/4 | €8,314 | - | -€8,314 | |
| Amounts payable within one year | 42/48 | €33,673 | €27,362 | -€6,311 | -18.7% |
| Current portion of amounts payable after more than one year | 42 | €7,940 | €8,314 | +€374 | +4.7% |
| Financial debts | 43 | €303 | €303 | = | 0.0% |
| Credit institutions | 430/8 | €303 | €303 | = | 0.0% |
| Trade debts | 44 | €113 | €388 | +€275 | +243% |
| Suppliers | 440/4 | €113 | €388 | +€275 | +243% |
| Taxes, remuneration and social security | 45 | €2,019 | €6,356 | +€4,337 | +215% |
| Taxes | 450/3 | €2,019 | €6,356 | +€4,337 | +215% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €23,298 | €12,000 | -€11,298 | -48.5% |
| Non-recurring operating income | 76A | €421 | - | -€421 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,306 | €7,596 | -€710 | -8.5% |
| Other operating charges | 640/8 | €1,356 | €659 | -€696 | -51.4% |
| Non-recurring operating charges | 66A | €200 | - | -€200 | |
| Gross operating margin | 9900 | €6,011 | €5,881 | -€130 | -2.2% |
| Operating profit (loss) | 9901 | -€3,850 | -€2,375 | +€1,476 | +38.3% |
| Financial income | 75/76B | €1,260 | €849 | -€411 | -32.6% |
| Recurring financial income | 75 | €1,260 | €849 | -€411 | -32.6% |
| Financial charges | 65/66B | €1,275 | €868 | -€407 | -31.9% |
| Recurring financial charges | 65 | €1,275 | €868 | -€407 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,865 | -€2,394 | +€1,471 | +38.1% |
| Income taxes | 67/77 | €952 | €1,333 | +€380 | +39.9% |
| Profit (loss) for the period | 9904 | -€4,818 | -€3,727 | +€1,091 | +22.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,818 | -€3,727 | +€1,091 | +22.6% |
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 3 November 2026 via checked.be.