OCTOGRAF: what changed
OCTOGRAF
Largest movements
- Receivables within one year +€13,221
up €13,221 (+78.2%), from €16,916 to €30,137
of which Trade receivables: +€13,778
- Cash -€7,615
down €7,615 (-91.2%), from €8,348 to €734
mainly Receivables within one year (-€13,221) and Stocks and contracts (-€3,588)
- Stocks and contracts +€3,588
up €3,588 (+33.2%), from €10,800 to €14,388
- Tangible fixed assets -€3,469
down €3,469 (-20.2%), from €17,194 to €13,726
of which Plant, machinery and equipment: -€4,316
- Trade debts +€4,462
up €4,462 (+464%), from €962 to €5,425
- Tax, wage and social debts +€3,978
up €3,978 (+30.3%), from €13,143 to €17,121
of which Remuneration and social security: +€4,730
- Profit (loss) carried forward -€3,303
down €3,303 (-7.8%), from €42,320 to €39,016
- Staff costs +€22,237
up €22,237 (+102%), from €21,705 to €43,942
- Gross operating margin +€12,974
up €12,974 (+34.9%), from €37,197 to €50,171
- Taxes -€2,063
down €2,063 (-87.1%), from €2,367 to €304
- Financial charges -€839
down €839 (-66.3%), from €1,265 to €426
- Depreciation +€536
up €536 (+8.0%), from €6,688 to €7,224
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 | €58,940 | €64,062 | +€5,122 | +8.7% |
| Fixed assets | 21/28 | €21,796 | €17,987 | -€3,809 | -17.5% |
| Intangible fixed assets | 21 | €1,602 | €1,262 | -€340 | -21.2% |
| Tangible fixed assets | 22/27 | €17,194 | €13,726 | -€3,469 | -20.2% |
| Plant, machinery and equipment | 23 | €14,285 | €9,968 | -€4,316 | -30.2% |
| Furniture and vehicles | 24 | €2,910 | €3,757 | +€848 | +29.1% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €37,144 | €46,075 | +€8,931 | +24.0% |
| Stocks and contracts in progress | 3 | €10,800 | €14,388 | +€3,588 | +33.2% |
| Stocks | 30/36 | €10,800 | €14,388 | +€3,588 | +33.2% |
| Amounts receivable within one year | 40/41 | €16,916 | €30,137 | +€13,221 | +78.2% |
| Trade receivables | 40 | €12,136 | €25,914 | +€13,778 | +114% |
| Other amounts receivable | 41 | €4,780 | €4,223 | -€557 | -11.6% |
| Cash at bank and in hand | 54/58 | €8,348 | €734 | -€7,615 | -91.2% |
| Deferred charges and accrued income | 490/1 | €1,080 | €817 | -€263 | -24.4% |
| Total equity and liabilities | 10/49 | €58,940 | €64,062 | +€5,122 | +8.7% |
| Equity | 10/15 | €44,820 | €41,516 | -€3,303 | -7.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,320 | €39,016 | -€3,303 | -7.8% |
| Amounts payable | 17/49 | €14,120 | €22,546 | +€8,426 | +59.7% |
| Amounts payable within one year | 42/48 | €14,120 | €22,546 | +€8,426 | +59.7% |
| Financial debts | 43 | €15 | - | -€15 | |
| Credit institutions | 430/8 | €15 | - | -€15 | |
| Trade debts | 44 | €962 | €5,425 | +€4,462 | +464% |
| Suppliers | 440/4 | €962 | €5,425 | +€4,462 | +464% |
| Taxes, remuneration and social security | 45 | €13,143 | €17,121 | +€3,978 | +30.3% |
| Taxes | 450/3 | €8,422 | €7,670 | -€752 | -8.9% |
| Remuneration and social security | 454/9 | €4,721 | €9,451 | +€4,730 | +100% |
| Remuneration, social security and pensions | 62 | €21,705 | €43,942 | +€22,237 | +102% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,688 | €7,224 | +€536 | +8.0% |
| Other operating charges | 640/8 | €1,698 | €1,612 | -€86 | -5.1% |
| Non-recurring operating charges | 66A | €300 | - | -€300 | |
| Gross operating margin | 9900 | €37,197 | €50,171 | +€12,974 | +34.9% |
| Operating profit (loss) | 9901 | €6,805 | -€2,607 | -€9,412 | |
| Financial income | 75/76B | - | €34 | +€34 | |
| Recurring financial income | 75 | - | €34 | +€34 | |
| Financial charges | 65/66B | €1,265 | €426 | -€839 | -66.3% |
| Recurring financial charges | 65 | €1,265 | €426 | -€839 | -66.3% |
| Profit (loss) for the period before taxes | 9903 | €5,541 | -€2,999 | -€8,540 | |
| Income taxes | 67/77 | €2,367 | €304 | -€2,063 | -87.1% |
| Profit (loss) for the period | 9904 | €3,174 | -€3,303 | -€6,477 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,174 | -€3,303 | -€6,477 |
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 8 November 2026 via checked.be.