OCTOPLUS: 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.
OCTOPLUS
Largest movements
- Receivables within one year +€11,091
up €11,091 (+2,199%), from €504 to €11,595
of which Trade receivables: +€8,955
- Cash +€10,830
up €10,830 (+26.7%), from €40,601 to €51,432
mainly Net result for the year (+€29,925) and Depreciation (+€15,439)
- Tangible fixed assets -€10,101
down €10,101 (-12.3%), from €82,380 to €72,279
of which Furniture and vehicles: -€12,600
- Reserves +€29,925
up €29,925 (+51.6%), from €57,983 to €87,908
- Tax, wage and social debts -€10,324
down €10,324 (-51.8%), from €19,931 to €9,607
- Debts after one year -€10,319
down €10,319 (-25.9%), from €39,838 to €29,518
- Trade debts +€4,338
up €4,338 (+254%), from €1,707 to €6,045
- Other debts -€2,260
down €2,260 (-80.5%), from €2,808 to €548
- Gross operating margin +€13,303
up €13,303 (+30.5%), from €43,670 to €56,973
- Depreciation +€8,191
up €8,191 (+113%), from €7,248 to €15,439
- Financial charges +€664
up €664 (+28.3%), from €2,344 to €3,008
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 | €135,200 | €148,149 | +€12,948 | +9.6% |
| Fixed assets | 21/28 | €82,380 | €72,279 | -€10,101 | -12.3% |
| Tangible fixed assets | 22/27 | €82,380 | €72,279 | -€10,101 | -12.3% |
| Land and buildings | 22 | €23,890 | €26,389 | +€2,499 | +10.5% |
| Furniture and vehicles | 24 | €58,490 | €45,890 | -€12,600 | -21.5% |
| Current assets | 29/58 | €52,821 | €75,870 | +€23,049 | +43.6% |
| Amounts receivable within one year | 40/41 | €504 | €11,595 | +€11,091 | +2,199% |
| Trade receivables | 40 | €504 | €9,459 | +€8,955 | +1,775% |
| Other amounts receivable | 41 | - | €2,136 | +€2,136 | |
| Cash at bank and in hand | 54/58 | €40,601 | €51,432 | +€10,830 | +26.7% |
| Deferred charges and accrued income | 490/1 | €11,715 | €12,843 | +€1,128 | +9.6% |
| Total equity and liabilities | 10/49 | €135,200 | €148,149 | +€12,948 | +9.6% |
| Equity | 10/15 | €60,983 | €90,908 | +€29,925 | +49.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €57,983 | €87,908 | +€29,925 | +51.6% |
| Distributable reserves | 133 | €57,983 | €87,908 | +€29,925 | +51.6% |
| Amounts payable | 17/49 | €74,217 | €57,240 | -€16,977 | -22.9% |
| Amounts payable after more than one year | 17 | €39,838 | €29,518 | -€10,319 | -25.9% |
| Financial debts | 170/4 | €39,838 | €29,518 | -€10,319 | -25.9% |
| Amounts payable within one year | 42/48 | €34,379 | €26,519 | -€7,860 | -22.9% |
| Current portion of amounts payable after more than one year | 42 | €9,934 | €10,319 | +€385 | +3.9% |
| Trade debts | 44 | €1,707 | €6,045 | +€4,338 | +254% |
| Suppliers | 440/4 | €1,707 | €6,045 | +€4,338 | +254% |
| Taxes, remuneration and social security | 45 | €19,931 | €9,607 | -€10,324 | -51.8% |
| Taxes | 450/3 | €19,931 | €9,607 | -€10,324 | -51.8% |
| Other amounts payable | 47/48 | €2,808 | €548 | -€2,260 | -80.5% |
| Accrued charges and deferred income | 492/3 | - | €1,203 | +€1,203 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,248 | €15,439 | +€8,191 | +113% |
| Other operating charges | 640/8 | €377 | €736 | +€360 | +95.4% |
| Gross operating margin | 9900 | €43,670 | €56,973 | +€13,303 | +30.5% |
| Operating profit (loss) | 9901 | €36,045 | €40,797 | +€4,752 | +13.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,344 | €3,008 | +€664 | +28.3% |
| Recurring financial charges | 65 | €2,344 | €3,008 | +€664 | +28.3% |
| Profit (loss) for the period before taxes | 9903 | €33,701 | €37,789 | +€4,088 | +12.1% |
| Income taxes | 67/77 | €7,818 | €7,864 | +€46 | +0.6% |
| Profit (loss) for the period | 9904 | €25,883 | €29,925 | +€4,042 | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,883 | €29,925 | +€4,042 | +15.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.