OKTOPUS: what changed
Two fiscal 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.
What changed
OKTOPUS
NACE 80.010, Investigation and private security services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€55,630
2024 · €685,690-€741,320
Equity
€2.8m
2024 · €2.9m-€55,630
Cash
-
not filed
Balance sheet total
€11.0m
2024 · €8.8m+€2.3m
Largest movements
Assets
- Receivables within one year +€2.2m
up €2.2m (+31.2%), from €7.1m to €9.3m
of which Trade receivables: +€2.3m
Equity and liabilities
- Tax, wage and social debts +€1.6m
up €1.6m (+103.7%), from €1.5m to €3.1m
of which Remuneration and social security: +€2.2m
- Trade debts +€565,772
up €565,772 (+71.1%), from €795,407 to €1.4m
Income statement
- Services and other goods +€432,667
up €432,667 (+20.7%), from €2.1m to €2.5m
- Staff costs -€121,915
down €121,915 (-2.6%), from €4.6m to €4.5m
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.
Result 2024
€685,690
Turnover
+€95,649
Other operating income
+€6,065
Goods and materials
+€90,328
Services and other goods
-€432,667
Staff costs
+€121,915
Depreciation
+€4,436
Write-downs
-€17,263
Other operating charges
-€539
Other operating items
-€700,100
Financial income
+€94,051
Financial charges
-€1,708
Taxes
-€1,487
Result 2025
-€55,630
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,794,147 | €11,046,830 | +€2.3m | +25.6% |
| Fixed assets | 21/28 | €64,036 | €50,863 | -€13,173 | -20.6% |
| Tangible fixed assets | 22/27 | €64,036 | €50,863 | -€13,173 | -20.6% |
| Furniture and vehicles | 24 | €57,870 | €48,361 | -€9,509 | -16.4% |
| Other tangible fixed assets | 26 | €6,166 | €2,502 | -€3,664 | -59.4% |
| Current assets | 29/58 | €8,730,111 | €10,995,967 | +€2.3m | +26.0% |
| Amounts receivable after more than one year | 29 | €14,226 | €14,226 | -€0 | 0.0% |
| Other amounts receivable | 291 | €14,226 | €14,226 | -€0 | 0.0% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €7,053,194 | €9,250,907 | +€2.2m | +31.2% |
| Trade receivables | 40 | €883,289 | €3,225,061 | +€2.3m | +265.1% |
| Other amounts receivable | 41 | €6,169,905 | €6,025,846 | -€144,059 | -2.3% |
| Deferred charges and accrued income | 490/1 | €1,662,691 | €1,730,834 | +€68,143 | +4.1% |
| Total equity and liabilities | 10/49 | €8,794,147 | €11,046,830 | +€2.3m | +25.6% |
| Equity | 10/15 | €2,862,999 | €2,807,369 | -€55,630 | -1.9% |
| Contributions | 10/11 | €4,983,680 | €4,983,680 | = | 0.0% |
| Capital | 10 | €4,983,680 | €4,983,680 | = | 0.0% |
| Issued capital | 100 | €4,983,680 | €4,983,680 | = | 0.0% |
| Reserves | 13 | €198,367 | €198,367 | = | 0.0% |
| Non-distributable reserves | 130/1 | €198,367 | €198,367 | = | 0.0% |
| Legal reserve | 130 | €198,367 | €198,367 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,319,048 | -€2,374,678 | -€55,630 | -2.4% |
| Amounts payable | 17/49 | €5,931,148 | €8,239,461 | +€2.3m | +38.9% |
| Amounts payable within one year | 42/48 | €2,598,542 | €4,824,346 | +€2.2m | +85.7% |
| Trade debts | 44 | €795,407 | €1,361,179 | +€565,772 | +71.1% |
| Suppliers | 440/4 | €795,407 | €1,361,179 | +€565,772 | +71.1% |
| Taxes, remuneration and social security | 45 | €1,544,052 | €3,144,955 | +€1.6m | +103.7% |
| Taxes | 450/3 | €708,497 | €93,845 | -€614,652 | -86.8% |
| Remuneration and social security | 454/9 | €835,555 | €3,051,110 | +€2.2m | +265.2% |
| Other amounts payable | 47/48 | €259,083 | €318,212 | +€59,129 | +22.8% |
| Accrued charges and deferred income | 492/3 | €3,332,606 | €3,415,115 | +€82,509 | +2.5% |
| Operating income | 70/76A | €10,524,533 | €10,626,247 | +€101,714 | +1.0% |
| Turnover | 70 | €10,475,824 | €10,571,473 | +€95,649 | +0.9% |
| Other operating income | 74 | €48,709 | €54,774 | +€6,065 | +12.5% |
| Operating charges | 60/66A | €9,979,057 | €10,912,947 | +€933,890 | +9.4% |
| Goods for resale, raw materials and consumables | 60 | €3,169,519 | €3,079,191 | -€90,328 | -2.8% |
| Purchases | 600/8 | €3,169,519 | €3,079,191 | -€90,328 | -2.8% |
| Services and other goods | 61 | €2,086,512 | €2,519,179 | +€432,667 | +20.7% |
| Remuneration, social security and pensions | 62 | €4,605,920 | €4,484,005 | -€121,915 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,609 | €13,173 | -€4,436 | -25.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €95,607 | €112,870 | +€17,263 | +18.1% |
| Other operating charges | 640/8 | €3,890 | €4,429 | +€539 | +13.9% |
| Non-recurring operating charges | 66A | - | €700,100 | +€700,100 | |
| Operating profit (loss) | 9901 | €545,476 | -€286,700 | -€832,176 | |
| Financial income | 75/76B | €142,257 | €236,308 | +€94,051 | +66.1% |
| Recurring financial income | 75 | €142,257 | €236,308 | +€94,051 | +66.1% |
| Income from current assets | 751 | €142,257 | €236,308 | +€94,051 | +66.1% |
| Financial charges | 65/66B | €1,943 | €3,651 | +€1,708 | +87.9% |
| Recurring financial charges | 65 | €1,943 | €3,651 | +€1,708 | +87.9% |
| Debt charges | 650 | - | €0 | = | |
| Other financial charges | 652/9 | €1,943 | €3,651 | +€1,708 | +87.9% |
| Profit (loss) for the period before taxes | 9903 | €685,790 | -€54,043 | -€739,833 | |
| Income taxes | 67/77 | €100 | €1,587 | +€1,487 | +1487.0% |
| Taxes | 670/3 | €100 | €1,587 | +€1,487 | +1487.0% |
| Profit (loss) for the period | 9904 | €685,690 | -€55,630 | -€741,320 | |
| Profit (loss) for the period to be appropriated | 9905 | €685,690 | -€55,630 | -€741,320 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.