Octopush-e: 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.
Octopush-e
Largest movements
- Deferred charges and accrued income -€24,000
no longer reported in 2025 (was €24,000)
- Receivables within one year -€18,076
down €18,076 (-56.7%), from €31,869 to €13,793
- Cash +€11,832
up €11,832 (+145%), from €8,179 to €20,011
mainly Net result for the year (+€54,378) and Deferred charges and accrued income (+€24,000)
- Reserves +€50,186
up €50,186 (+110%), from €45,633 to €95,819
- Debts after one year -€40,812
down €40,812 (-32.3%), from €126,437 to €85,625
- Trade debts -€33,989
down €33,989 (-99.5%), from €34,156 to €167
- Current portion of long-term debt -€6,997
down €6,997 (-30.7%), from €22,809 to €15,812
- Profit (loss) carried forward +€4,192
no longer reported in 2025 (was -€4,192)
- Financial income +€49,918
up €49,918 (+31,999%), from €156 to €50,074
- Taxes +€9,988
up €9,988 (+166,467%), from €6 to €9,994
- Gross operating margin +€5,969
up €5,969 (+34.4%), from €17,356 to €23,325
- Financial charges +€3,336
up €3,336 (+309%), from €1,079 to €4,415
- Staff costs +€1,920
new in 2025: €1,920
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 | €234,378 | €203,271 | -€31,107 | -13.3% |
| Fixed assets | 21/28 | €170,330 | €169,467 | -€863 | -0.5% |
| Intangible fixed assets | 21 | €1,875 | €1,406 | -€469 | -25.0% |
| Tangible fixed assets | 22/27 | €5,122 | €4,728 | -€394 | -7.7% |
| Plant, machinery and equipment | 23 | €2,688 | €2,016 | -€672 | -25.0% |
| Furniture and vehicles | 24 | €2,434 | €2,712 | +€278 | +11.4% |
| Financial fixed assets | 28 | €163,333 | €163,333 | = | 0.0% |
| Current assets | 29/58 | €64,048 | €33,804 | -€30,244 | -47.2% |
| Amounts receivable within one year | 40/41 | €31,869 | €13,793 | -€18,076 | -56.7% |
| Other amounts receivable | 41 | €31,869 | €13,793 | -€18,076 | -56.7% |
| Cash at bank and in hand | 54/58 | €8,179 | €20,011 | +€11,832 | +145% |
| Deferred charges and accrued income | 490/1 | €24,000 | - | -€24,000 | |
| Total equity and liabilities | 10/49 | €234,378 | €203,271 | -€31,107 | -13.3% |
| Equity | 10/15 | €44,441 | €98,819 | +€54,378 | +122% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €45,633 | €95,819 | +€50,186 | +110% |
| Distributable reserves | 133 | €45,633 | €95,819 | +€50,186 | +110% |
| Profit (loss) carried forward | 14 | -€4,192 | - | +€4,192 | |
| Amounts payable | 17/49 | €189,937 | €104,452 | -€85,485 | -45.0% |
| Amounts payable after more than one year | 17 | €126,437 | €85,625 | -€40,812 | -32.3% |
| Financial debts | 170/4 | €126,437 | €85,625 | -€40,812 | -32.3% |
| Amounts payable within one year | 42/48 | €63,140 | €18,827 | -€44,313 | -70.2% |
| Current portion of amounts payable after more than one year | 42 | €22,809 | €15,812 | -€6,997 | -30.7% |
| Trade debts | 44 | €34,156 | €167 | -€33,989 | -99.5% |
| Suppliers | 440/4 | €34,156 | €167 | -€33,989 | -99.5% |
| Taxes, remuneration and social security | 45 | €3,022 | €2,848 | -€174 | -5.8% |
| Taxes | 450/3 | €182 | €6 | -€176 | -96.7% |
| Remuneration and social security | 454/9 | €2,840 | €2,842 | +€2 | +0.1% |
| Other amounts payable | 47/48 | €3,153 | - | -€3,153 | |
| Accrued charges and deferred income | 492/3 | €360 | - | -€360 | |
| Remuneration, social security and pensions | 62 | - | €1,920 | +€1,920 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,354 | €2,412 | +€58 | +2.5% |
| Other operating charges | 640/8 | €262 | €280 | +€18 | +6.9% |
| Gross operating margin | 9900 | €17,356 | €23,325 | +€5,969 | +34.4% |
| Operating profit (loss) | 9901 | €14,740 | €18,713 | +€3,973 | +27.0% |
| Financial income | 75/76B | €156 | €50,074 | +€49,918 | +31,999% |
| Recurring financial income | 75 | €156 | €50,074 | +€49,918 | +31,999% |
| Financial charges | 65/66B | €1,079 | €4,415 | +€3,336 | +309% |
| Recurring financial charges | 65 | €1,079 | €4,415 | +€3,336 | +309% |
| Profit (loss) for the period before taxes | 9903 | €13,817 | €64,372 | +€50,555 | +366% |
| Income taxes | 67/77 | €6 | €9,994 | +€9,988 | +166,467% |
| Profit (loss) for the period | 9904 | €13,811 | €54,378 | +€40,567 | +294% |
| Profit (loss) for the period to be appropriated | 9905 | €13,811 | €54,378 | +€40,567 | +294% |
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 18 October 2026 via checked.be.