OCTOPIC: 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.
OCTOPIC
Largest movements
- Receivables within one year +€24,394
up €24,394 (+765%), from €3,189 to €27,583
of which Trade receivables: +€21,353
- Cash -€14,580
down €14,580 (-35.8%), from €40,684 to €26,105
mainly Receivables within one year (-€24,394) and Other debts (-€978)
- Tangible fixed assets -€1,723
down €1,723 (-37.2%), from €4,626 to €2,903
- Profit (loss) carried forward +€6,684
up €6,684 (+20.2%), from €33,168 to €39,852
- Trade debts +€2,157
up €2,157 (+295%), from €731 to €2,888
- Other debts -€978
no longer reported in 2025 (was €978)
- Gross operating margin +€18,604
up €18,604, from -€9,202 to €9,403
- Depreciation +€1,180
up €1,180 (+217%), from €543 to €1,723
- Taxes -€283
no longer reported in 2025 (was €283)
- Other operating charges +€260
up €260 (+38.8%), from €670 to €930
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 | €48,499 | €56,591 | +€8,092 | +16.7% |
| Fixed assets | 21/28 | €4,626 | €2,903 | -€1,723 | -37.2% |
| Tangible fixed assets | 22/27 | €4,626 | €2,903 | -€1,723 | -37.2% |
| Furniture and vehicles | 24 | €4,626 | €2,903 | -€1,723 | -37.2% |
| Current assets | 29/58 | €43,873 | €53,687 | +€9,814 | +22.4% |
| Amounts receivable within one year | 40/41 | €3,189 | €27,583 | +€24,394 | +765% |
| Trade receivables | 40 | €637 | €21,990 | +€21,353 | +3,350% |
| Other amounts receivable | 41 | €2,551 | €5,592 | +€3,041 | +119% |
| Cash at bank and in hand | 54/58 | €40,684 | €26,105 | -€14,580 | -35.8% |
| Total equity and liabilities | 10/49 | €48,499 | €56,591 | +€8,092 | +16.7% |
| Equity | 10/15 | €46,768 | €53,452 | +€6,684 | +14.3% |
| Contributions | 10/11 | €13,600 | €13,600 | = | 0.0% |
| Contributions outside capital | 11 | €13,600 | €13,600 | = | 0.0% |
| Share premium | 1100/10 | €13,600 | €13,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,168 | €39,852 | +€6,684 | +20.2% |
| Amounts payable | 17/49 | €1,731 | €3,138 | +€1,407 | +81.3% |
| Amounts payable within one year | 42/48 | €1,731 | €3,138 | +€1,407 | +81.3% |
| Trade debts | 44 | €731 | €2,888 | +€2,157 | +295% |
| Suppliers | 440/4 | €731 | €2,888 | +€2,157 | +295% |
| Taxes, remuneration and social security | 45 | €22 | €250 | +€228 | +1,020% |
| Taxes | 450/3 | €22 | €250 | +€228 | +1,020% |
| Other amounts payable | 47/48 | €978 | - | -€978 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €543 | €1,723 | +€1,180 | +217% |
| Other operating charges | 640/8 | €670 | €930 | +€260 | +38.8% |
| Gross operating margin | 9900 | -€9,202 | €9,403 | +€18,604 | |
| Operating profit (loss) | 9901 | -€10,414 | €6,750 | +€17,164 | |
| Financial charges | 65/66B | €47 | €66 | +€19 | +40.6% |
| Recurring financial charges | 65 | €47 | €66 | +€19 | +40.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,461 | €6,684 | +€17,145 | |
| Income taxes | 67/77 | €283 | - | -€283 | |
| Profit (loss) for the period | 9904 | -€10,744 | €6,684 | +€17,428 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,744 | €6,684 | +€17,428 |
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 27 October 2026 via checked.be.