OCTOPUS THREE: 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 THREE
Largest movements
- Receivables within one year +€970
up €970 (+5.6%), from €17,415 to €18,385
- Deferred charges and accrued income -€800
down €800 (-51.2%), from €1,563 to €763
- Profit (loss) carried forward -€1,269
down €1,269 (-11.6%), from -€10,935 to -€12,204
- Other debts +€1,046
up €1,046 (+23.2%), from €4,510 to €5,556
- Trade debts +€400
new in 2025: €400
- Gross operating margin +€960
up €960 (+43.8%), from -€2,193 to -€1,233
- Financial charges -€181
down €181 (-83.4%), from €217 to €36
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 | €18,992 | €19,169 | +€177 | +0.9% |
| Current assets | 29/58 | €18,992 | €19,169 | +€177 | +0.9% |
| Amounts receivable within one year | 40/41 | €17,415 | €18,385 | +€970 | +5.6% |
| Other amounts receivable | 41 | €17,415 | €18,385 | +€970 | +5.6% |
| Cash at bank and in hand | 54/58 | €13 | €20 | +€7 | +50.6% |
| Deferred charges and accrued income | 490/1 | €1,563 | €763 | -€800 | -51.2% |
| Total equity and liabilities | 10/49 | €18,992 | €19,169 | +€177 | +0.9% |
| Equity | 10/15 | €14,482 | €13,213 | -€1,269 | -8.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,817 | €6,817 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,817 | €6,817 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,817 | €6,817 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,935 | -€12,204 | -€1,269 | -11.6% |
| Amounts payable | 17/49 | €4,510 | €5,956 | +€1,446 | +32.1% |
| Amounts payable within one year | 42/48 | €4,510 | €5,956 | +€1,446 | +32.1% |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Other amounts payable | 47/48 | €4,510 | €5,556 | +€1,046 | +23.2% |
| Gross operating margin | 9900 | -€2,193 | -€1,233 | +€960 | +43.8% |
| Operating profit (loss) | 9901 | -€2,193 | -€1,233 | +€960 | +43.8% |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Financial charges | 65/66B | €217 | €36 | -€181 | -83.4% |
| Recurring financial charges | 65 | €217 | €36 | -€181 | -83.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,395 | -€1,269 | +€1,126 | +47.0% |
| Profit (loss) for the period | 9904 | -€2,395 | -€1,269 | +€1,126 | +47.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,395 | -€1,269 | +€1,126 | +47.0% |
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.