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.
Oktopus
Largest movements
- Tangible fixed assets -€4,044
down €4,044 (-33.2%), from €12,164 to €8,120
of which Furniture and vehicles: -€2,630
- Receivables within one year +€3,088
up €3,088 (+4.6%), from €67,163 to €70,251
of which Trade receivables: +€2,436
- Short-term financial debts -€16,268
down €16,268 (-81.2%), from €20,032 to €3,764
- Reserves +€11,230
up €11,230 (+73.1%), from €15,371 to €26,601
- Tax, wage and social debts +€6,767
up €6,767 (+55.2%), from €12,263 to €19,029
- Current portion of long-term debt -€4,955
down €4,955 (-82.6%), from €6,000 to €1,045
- Trade debts +€4,371
up €4,371 (+126.3%), from €3,461 to €7,831
- Gross operating margin +€30,571
up €30,571 (+133.1%), from €22,964 to €53,535
- Financial income -€4,341
down €4,341 (-75.8%), from €5,726 to €1,385
of which Non-recurring financial income: -€5,690
- Taxes +€3,497
up €3,497 (+32.1%), from €10,907 to €14,405
- Financial charges -€2,214
down €2,214 (-92.7%), from €2,390 to €175
of which Financial charges: -€2,214
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.
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 | €79,477 | €78,371 | -€1,106 | -1.4% |
| Fixed assets | 21/28 | €12,164 | €8,120 | -€4,044 | -33.2% |
| Tangible fixed assets | 22/27 | €12,164 | €8,120 | -€4,044 | -33.2% |
| Land and buildings | 22 | €2,308 | €302 | -€2,006 | -86.9% |
| Plant, machinery and equipment | 23 | €2,172 | €2,764 | +€593 | +27.3% |
| Furniture and vehicles | 24 | €7,685 | €5,054 | -€2,630 | -34.2% |
| Current assets | 29/58 | €67,313 | €70,251 | +€2,938 | +4.4% |
| Amounts receivable within one year | 40/41 | €67,163 | €70,251 | +€3,088 | +4.6% |
| Trade receivables | 40 | €63,606 | €66,042 | +€2,436 | +3.8% |
| Other amounts receivable | 41 | €3,557 | €4,209 | +€652 | +18.3% |
| Deferred charges and accrued income | 490/1 | €150 | - | -€150 | |
| Total equity and liabilities | 10/49 | €79,477 | €78,371 | -€1,106 | -1.4% |
| Equity | 10/15 | €33,971 | €45,201 | +€11,230 | +33.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,371 | €26,601 | +€11,230 | +73.1% |
| Distributable reserves | 133 | €15,371 | €26,601 | +€11,230 | +73.1% |
| Amounts payable | 17/49 | €45,506 | €33,170 | -€12,336 | -27.1% |
| Amounts payable after more than one year | 17 | €1,251 | - | -€1,251 | |
| Financial debts | 170/4 | €1,251 | - | -€1,251 | |
| Amounts payable within one year | 42/48 | €44,255 | €33,170 | -€11,085 | -25.0% |
| Current portion of amounts payable after more than one year | 42 | €6,000 | €1,045 | -€4,955 | -82.6% |
| Financial debts | 43 | €20,032 | €3,764 | -€16,268 | -81.2% |
| Credit institutions | 430/8 | €20,032 | €3,764 | -€16,268 | -81.2% |
| Trade debts | 44 | €3,461 | €7,831 | +€4,371 | +126.3% |
| Suppliers | 440/4 | €3,461 | €7,831 | +€4,371 | +126.3% |
| Taxes, remuneration and social security | 45 | €12,263 | €19,029 | +€6,767 | +55.2% |
| Taxes | 450/3 | €12,263 | €19,029 | +€6,767 | +55.2% |
| Other amounts payable | 47/48 | €2,500 | €1,500 | -€1,000 | -40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,923 | €10,992 | +€70 | +0.6% |
| Other operating charges | 640/8 | €18,477 | €18,117 | -€360 | -2.0% |
| Gross operating margin | 9900 | €22,964 | €53,535 | +€30,571 | +133.1% |
| Operating profit (loss) | 9901 | -€6,436 | €24,425 | +€30,862 | |
| Financial income | 75/76B | €5,726 | €1,385 | -€4,341 | -75.8% |
| Recurring financial income | 75 | €36 | €1,385 | +€1,349 | +3739.2% |
| Non-recurring financial income | 76B | €5,690 | - | -€5,690 | |
| Financial charges | 65/66B | €2,390 | €175 | -€2,214 | -92.7% |
| Recurring financial charges | 65 | €2,390 | €175 | -€2,214 | -92.7% |
| Non-recurring financial charges | 66B | - | €175 | +€175 | |
| Profit (loss) for the period before taxes | 9903 | -€3,100 | €25,635 | +€28,735 | |
| Income taxes | 67/77 | €10,907 | €14,405 | +€3,497 | +32.1% |
| Profit (loss) for the period | 9904 | -€14,007 | €11,230 | +€25,237 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,007 | €11,230 | +€25,237 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.