Octopouces: 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.
Octopouces
Largest movements
- Cash +€47,159
up €47,159 (+47.6%), from €99,032 to €146,191
mainly Net result for the year (+€108,356) and Other debts (+€47,979)
- Deferred charges and accrued income -€4,368
down €4,368 (-31.7%), from €13,774 to €9,406
- Tangible fixed assets -€1,733
down €1,733 (-22.8%), from €7,587 to €5,854
of which Other tangible fixed assets: -€938
- Other debts +€47,979
up €47,979 (+91.4%), from €52,500 to €100,479
- Tax, wage and social debts -€23,780
down €23,780 (-52.5%), from €45,254 to €21,474
of which Taxes: -€23,837
- Reserves +€13,000
new in 2025: €13,000
- Trade debts +€9,100
up €9,100 (+2,121%), from €429 to €9,529
- Profit (loss) carried forward -€4,644
down €4,644 (-92.6%), from €5,013 to €369
- Gross operating margin +€69,825
up €69,825 (+95.9%), from €72,823 to €142,648
- Taxes +€16,615
up €16,615 (+119%), from €14,003 to €30,618
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 | €122,393 | €163,451 | +€41,058 | +33.5% |
| Fixed assets | 21/28 | €9,587 | €7,854 | -€1,733 | -18.1% |
| Tangible fixed assets | 22/27 | €7,587 | €5,854 | -€1,733 | -22.8% |
| Plant, machinery and equipment | 23 | €1,656 | €861 | -€795 | -48.0% |
| Other tangible fixed assets | 26 | €5,931 | €4,993 | -€938 | -15.8% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €112,806 | €155,597 | +€42,791 | +37.9% |
| Cash at bank and in hand | 54/58 | €99,032 | €146,191 | +€47,159 | +47.6% |
| Deferred charges and accrued income | 490/1 | €13,774 | €9,406 | -€4,368 | -31.7% |
| Total equity and liabilities | 10/49 | €122,393 | €163,451 | +€41,058 | +33.5% |
| Equity | 10/15 | €23,613 | €31,969 | +€8,356 | +35.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €13,000 | +€13,000 | |
| Distributable reserves | 133 | - | €13,000 | +€13,000 | |
| Profit (loss) carried forward | 14 | €5,013 | €369 | -€4,644 | -92.6% |
| Amounts payable | 17/49 | €98,780 | €131,482 | +€32,702 | +33.1% |
| Amounts payable within one year | 42/48 | €98,780 | €131,482 | +€32,702 | +33.1% |
| Current portion of amounts payable after more than one year | 42 | €597 | - | -€597 | |
| Trade debts | 44 | €429 | €9,529 | +€9,100 | +2,121% |
| Suppliers | 440/4 | €429 | €9,529 | +€9,100 | +2,121% |
| Taxes, remuneration and social security | 45 | €45,254 | €21,474 | -€23,780 | -52.5% |
| Taxes | 450/3 | €44,586 | €20,749 | -€23,837 | -53.5% |
| Remuneration and social security | 454/9 | €668 | €725 | +€57 | +8.5% |
| Other amounts payable | 47/48 | €52,500 | €100,479 | +€47,979 | +91.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,846 | €1,733 | -€113 | -6.1% |
| Other operating charges | 640/8 | €632 | €710 | +€78 | +12.3% |
| Gross operating margin | 9900 | €72,823 | €142,648 | +€69,825 | +95.9% |
| Operating profit (loss) | 9901 | €70,345 | €140,205 | +€69,860 | +99.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,148 | €1,232 | +€84 | +7.3% |
| Recurring financial charges | 65 | €1,148 | €1,232 | +€84 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €69,197 | €138,974 | +€69,777 | +101% |
| Income taxes | 67/77 | €14,003 | €30,618 | +€16,615 | +119% |
| Profit (loss) for the period | 9904 | €55,194 | €108,356 | +€53,162 | +96.3% |
| Profit (loss) for the period to be appropriated | 9905 | €55,194 | €108,356 | +€53,162 | +96.3% |
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 22 October 2026 via checked.be.