OCTOPUS CREATIVE COMMUNICATION: 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.
OCTOPUS CREATIVE COMMUNICATION
Largest movements
- Tangible fixed assets +€34,447
up €34,447 (+68.2%), from €50,514 to €84,961
- Cash +€17,636
up €17,636 (+698%), from €2,528 to €20,164
mainly Debts after one year (+€49,358) and Depreciation (+€19,951)
- Receivables within one year +€6,324
up €6,324 (+7.4%), from €85,511 to €91,835
of which Other amounts receivable: +€7,215
- Debts after one year +€49,358
up €49,358 (+2,225%), from €2,218 to €51,576
- Trade debts +€13,568
up €13,568 (+91.8%), from €14,787 to €28,355
- Tax, wage and social debts -€7,763
down €7,763 (-20.3%), from €38,297 to €30,534
of which Taxes: -€17,616
- Current portion of long-term debt +€6,746
up €6,746 (+72.9%), from €9,247 to €15,993
- Reserves -€2,860
down €2,860 (-4.4%), from €65,010 to €62,150
- Staff costs +€64,949
up €64,949 (+138%), from €46,913 to €111,862
- Gross operating margin +€27,455
up €27,455 (+23.9%), from €114,951 to €142,406
- Taxes -€11,673
down €11,673 (-94.8%), from €12,314 to €641
- Financial charges +€5,266
up €5,266 (+161%), from €3,269 to €8,535
- Depreciation +€1,432
up €1,432 (+7.7%), from €18,519 to €19,951
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 | €147,259 | €205,882 | +€58,623 | +39.8% |
| Fixed assets | 21/28 | €50,614 | €85,061 | +€34,447 | +68.1% |
| Tangible fixed assets | 22/27 | €50,514 | €84,961 | +€34,447 | +68.2% |
| Furniture and vehicles | 24 | €50,514 | €84,961 | +€34,447 | +68.2% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €96,645 | €120,822 | +€24,177 | +25.0% |
| Amounts receivable within one year | 40/41 | €85,511 | €91,835 | +€6,324 | +7.4% |
| Trade receivables | 40 | €65,482 | €64,592 | -€890 | -1.4% |
| Other amounts receivable | 41 | €20,029 | €27,244 | +€7,215 | +36.0% |
| Cash at bank and in hand | 54/58 | €2,528 | €20,164 | +€17,636 | +698% |
| Deferred charges and accrued income | 490/1 | €8,606 | €8,823 | +€217 | +2.5% |
| Total equity and liabilities | 10/49 | €147,259 | €205,882 | +€58,623 | +39.8% |
| Equity | 10/15 | €82,710 | €79,425 | -€3,285 | -4.0% |
| Contributions | 10/11 | €17,010 | €17,010 | = | 0.0% |
| Reserves | 13 | €65,010 | €62,150 | -€2,860 | -4.4% |
| Distributable reserves | 133 | €65,010 | €62,150 | -€2,860 | -4.4% |
| Profit (loss) carried forward | 14 | €690 | €266 | -€424 | -61.5% |
| Amounts payable | 17/49 | €64,549 | €126,457 | +€61,908 | +95.9% |
| Amounts payable after more than one year | 17 | €2,218 | €51,576 | +€49,358 | +2,225% |
| Financial debts | 170/4 | €2,218 | €51,576 | +€49,358 | +2,225% |
| Amounts payable within one year | 42/48 | €62,331 | €74,881 | +€12,550 | +20.1% |
| Current portion of amounts payable after more than one year | 42 | €9,247 | €15,993 | +€6,746 | +72.9% |
| Trade debts | 44 | €14,787 | €28,355 | +€13,568 | +91.8% |
| Suppliers | 440/4 | €14,787 | €28,355 | +€13,568 | +91.8% |
| Taxes, remuneration and social security | 45 | €38,297 | €30,534 | -€7,763 | -20.3% |
| Taxes | 450/3 | €37,283 | €19,667 | -€17,616 | -47.2% |
| Remuneration and social security | 454/9 | €1,014 | €10,867 | +€9,853 | +972% |
| Non-recurring operating income | 76A | - | €16,094 | +€16,094 | |
| Remuneration, social security and pensions | 62 | €46,913 | €111,862 | +€64,949 | +138% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,519 | €19,951 | +€1,432 | +7.7% |
| Other operating charges | 640/8 | €2,427 | €1,418 | -€1,009 | -41.6% |
| Non-recurring operating charges | 66A | - | €4,420 | +€4,420 | |
| Gross operating margin | 9900 | €114,951 | €142,406 | +€27,455 | +23.9% |
| Operating profit (loss) | 9901 | €47,092 | €4,756 | -€42,336 | -89.9% |
| Financial income | 75/76B | €1,511 | €1,136 | -€375 | -24.8% |
| Recurring financial income | 75 | €1,511 | €1,136 | -€375 | -24.8% |
| Financial charges | 65/66B | €3,269 | €8,535 | +€5,266 | +161% |
| Recurring financial charges | 65 | €3,269 | €8,535 | +€5,266 | +161% |
| Profit (loss) for the period before taxes | 9903 | €45,334 | -€2,643 | -€47,977 | |
| Income taxes | 67/77 | €12,314 | €641 | -€11,673 | -94.8% |
| Profit (loss) for the period | 9904 | €33,020 | -€3,284 | -€36,304 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,020 | -€3,284 | -€36,304 |
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 31 October 2026 via checked.be.