OKTOPlus: 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.
OKTOPlus
Largest movements
- Receivables within one year +€37,012
up €37,012 (+112%), from €32,995 to €70,007
- Tangible fixed assets -€5,752
down €5,752 (-29.0%), from €19,849 to €14,097
of which Furniture and vehicles: -€5,000
- Deferred charges and accrued income +€1,310
up €1,310 (+1,731%), from €76 to €1,386
- Reserves +€22,691
up €22,691 (+118%), from €19,284 to €41,975
- Tax, wage and social debts +€7,111
up €7,111 (+61.6%), from €11,548 to €18,659
of which Taxes: +€7,146
- Trade debts +€2,318
up €2,318 (+21.6%), from €10,722 to €13,041
- Gross operating margin +€17,662
up €17,662 (+68.8%), from €25,681 to €43,343
- Taxes +€5,562
up €5,562 (+85.0%), from €6,541 to €12,103
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 | €53,954 | €86,075 | +€32,120 | +59.5% |
| Fixed assets | 21/28 | €19,849 | €14,097 | -€5,752 | -29.0% |
| Tangible fixed assets | 22/27 | €19,849 | €14,097 | -€5,752 | -29.0% |
| Land and buildings | 22 | €2,113 | €1,676 | -€437 | -20.7% |
| Plant, machinery and equipment | 23 | €2,340 | €2,025 | -€315 | -13.5% |
| Furniture and vehicles | 24 | €15,396 | €10,396 | -€5,000 | -32.5% |
| Current assets | 29/58 | €34,105 | €71,977 | +€37,872 | +111% |
| Amounts receivable within one year | 40/41 | €32,995 | €70,007 | +€37,012 | +112% |
| Other amounts receivable | 41 | €32,995 | €70,007 | +€37,012 | +112% |
| Cash at bank and in hand | 54/58 | €1,034 | €584 | -€450 | -43.5% |
| Deferred charges and accrued income | 490/1 | €76 | €1,386 | +€1,310 | +1,731% |
| Total equity and liabilities | 10/49 | €53,954 | €86,075 | +€32,120 | +59.5% |
| Equity | 10/15 | €31,684 | €54,375 | +€22,691 | +71.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €19,284 | €41,975 | +€22,691 | +118% |
| Distributable reserves | 133 | €19,284 | €41,975 | +€22,691 | +118% |
| Amounts payable | 17/49 | €22,270 | €31,700 | +€9,429 | +42.3% |
| Amounts payable within one year | 42/48 | €22,270 | €31,700 | +€9,429 | +42.3% |
| Trade debts | 44 | €10,722 | €13,041 | +€2,318 | +21.6% |
| Suppliers | 440/4 | €10,722 | €13,041 | +€2,318 | +21.6% |
| Taxes, remuneration and social security | 45 | €11,548 | €18,659 | +€7,111 | +61.6% |
| Taxes | 450/3 | €11,497 | €18,644 | +€7,146 | +62.2% |
| Remuneration and social security | 454/9 | €51 | €16 | -€35 | -69.3% |
| Non-recurring operating income | 76A | €6,000 | - | -€6,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,992 | €7,162 | +€170 | +2.4% |
| Other operating charges | 640/8 | €1,182 | €798 | -€384 | -32.5% |
| Gross operating margin | 9900 | €25,681 | €43,343 | +€17,662 | +68.8% |
| Operating profit (loss) | 9901 | €17,507 | €35,383 | +€17,876 | +102% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €410 | €594 | +€184 | +44.9% |
| Recurring financial charges | 65 | €410 | €594 | +€184 | +44.9% |
| Profit (loss) for the period before taxes | 9903 | €17,097 | €34,794 | +€17,697 | +104% |
| Income taxes | 67/77 | €6,541 | €12,103 | +€5,562 | +85.0% |
| Profit (loss) for the period | 9904 | €10,556 | €22,691 | +€12,135 | +115% |
| Profit (loss) for the period to be appropriated | 9905 | €10,556 | €22,691 | +€12,135 | +115% |
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 24 October 2026 via checked.be.