OCTOLON: what changed
OCTOLON
Largest movements
- Financial fixed assets +€1.1m
up €1.1m (+179%), from €613,683 to €1.7m
- Cash +€161,093
up €161,093 (+706%), from €22,819 to €183,912
mainly Net result for the year (+€724,015) and Contributions, distributions and other (+€398,278)
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Receivables within one year +€37,599
up €37,599 (+112%), from €33,461 to €71,060
of which Trade receivables: +€48,376
- Revaluation surpluses +€1.1m
up €1.1m (+5,657%), from €19,413 to €1.1m
- Other debts +€91,331
up €91,331 (+17.9%), from €510,706 to €602,038
- Reserves +€24,015
up €24,015 (+83.1%), from €28,902 to €52,917
- Gross operating margin -€703,574
down €703,574 (-84.3%), from €834,201 to €130,627
- Financial income +€617,629
up €617,629 (+3,413%), from €18,096 to €635,725
- Taxes -€177,106
down €177,106 (-85.3%), from €207,572 to €30,466
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 | €734,046 | €1,983,557 | +€1.2m | +170% |
| Fixed assets | 21/28 | €624,934 | €1,726,682 | +€1.1m | +176% |
| Tangible fixed assets | 22/27 | €11,251 | €14,721 | +€3,470 | +30.8% |
| Plant, machinery and equipment | 23 | €1,207 | €14,109 | +€12,901 | +1,069% |
| Furniture and vehicles | 24 | €10,044 | €613 | -€9,432 | -93.9% |
| Financial fixed assets | 28 | €613,683 | €1,711,961 | +€1.1m | +179% |
| Current assets | 29/58 | €109,111 | €256,875 | +€147,764 | +135% |
| Amounts receivable within one year | 40/41 | €33,461 | €71,060 | +€37,599 | +112% |
| Trade receivables | 40 | €19,461 | €67,837 | +€48,376 | +249% |
| Other amounts receivable | 41 | €14,000 | €3,224 | -€10,776 | -77.0% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €22,819 | €183,912 | +€161,093 | +706% |
| Deferred charges and accrued income | 490/1 | €2,831 | €1,903 | -€928 | -32.8% |
| Total equity and liabilities | 10/49 | €734,046 | €1,983,557 | +€1.2m | +170% |
| Equity | 10/15 | €66,915 | €1,189,207 | +€1.1m | +1,677% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €19,413 | €1,117,691 | +€1.1m | +5,657% |
| Reserves | 13 | €28,902 | €52,917 | +€24,015 | +83.1% |
| Distributable reserves | 133 | €28,902 | €52,917 | +€24,015 | +83.1% |
| Amounts payable | 17/49 | €667,131 | €794,350 | +€127,219 | +19.1% |
| Amounts payable within one year | 42/48 | €667,131 | €794,350 | +€127,219 | +19.1% |
| Trade debts | 44 | €1,463 | €18,336 | +€16,873 | +1,153% |
| Suppliers | 440/4 | €1,463 | €18,336 | +€16,873 | +1,153% |
| Taxes, remuneration and social security | 45 | €154,961 | €173,975 | +€19,014 | +12.3% |
| Taxes | 450/3 | €154,961 | €173,975 | +€19,014 | +12.3% |
| Other amounts payable | 47/48 | €510,706 | €602,038 | +€91,331 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,129 | €9,794 | -€4,335 | -30.7% |
| Other operating charges | 640/8 | €1,580 | €1,129 | -€451 | -28.5% |
| Non-recurring operating charges | 66A | - | €817 | +€817 | |
| Gross operating margin | 9900 | €834,201 | €130,627 | -€703,574 | -84.3% |
| Operating profit (loss) | 9901 | €818,492 | €118,887 | -€699,605 | -85.5% |
| Financial income | 75/76B | €18,096 | €635,725 | +€617,629 | +3,413% |
| Recurring financial income | 75 | €18,096 | €635,725 | +€617,629 | +3,413% |
| Financial charges | 65/66B | €123 | €131 | +€8 | +6.9% |
| Recurring financial charges | 65 | €123 | €131 | +€8 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | €836,465 | €754,481 | -€81,984 | -9.8% |
| Income taxes | 67/77 | €207,572 | €30,466 | -€177,106 | -85.3% |
| Profit (loss) for the period | 9904 | €628,893 | €724,015 | +€95,122 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €628,893 | €724,015 | +€95,122 | +15.1% |
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 7 November 2026 via checked.be.