OKTUPOES: 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.
OKTUPOES
Largest movements
- Cash +€10,124
up €10,124 (+486%), from €2,083 to €12,207
mainly Depreciation (+€7,806) and Tax, wage and social debts (+€2,860)
- Tangible fixed assets -€7,806
down €7,806 (-40.2%), from €19,408 to €11,602
of which Furniture and vehicles: -€4,799
- Stocks and contracts -€2,290
down €2,290 (-26.4%), from €8,667 to €6,377
- Receivables within one year -€1,697
down €1,697 (-84.8%), from €2,000 to €303
of which Trade receivables: -€2,000
- Tax, wage and social debts +€2,860
up €2,860 (+873%), from €328 to €3,188
- Trade debts -€2,549
no longer reported in 2025 (was €2,549)
- Other debts -€1,711
down €1,711 (-5.9%), from €28,912 to €27,201
- Profit (loss) carried forward -€686
down €686 (-3.5%), from -€19,506 to -€20,191
- Gross operating margin +€3,136
up €3,136 (+60.4%), from €5,188 to €8,324
- Depreciation +€526
up €526 (+7.2%), from €7,280 to €7,806
- Other operating charges +€408
up €408 (+72.6%), from €562 to €970
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 | €32,282 | €30,489 | -€1,793 | -5.6% |
| Fixed assets | 21/28 | €19,408 | €11,602 | -€7,806 | -40.2% |
| Tangible fixed assets | 22/27 | €19,408 | €11,602 | -€7,806 | -40.2% |
| Furniture and vehicles | 24 | €10,504 | €5,704 | -€4,799 | -45.7% |
| Other tangible fixed assets | 26 | €8,904 | €5,898 | -€3,007 | -33.8% |
| Current assets | 29/58 | €12,874 | €18,887 | +€6,013 | +46.7% |
| Stocks and contracts in progress | 3 | €8,667 | €6,377 | -€2,290 | -26.4% |
| Stocks | 30/36 | €8,667 | €6,377 | -€2,290 | -26.4% |
| Amounts receivable within one year | 40/41 | €2,000 | €303 | -€1,697 | -84.8% |
| Trade receivables | 40 | €2,000 | - | -€2,000 | |
| Other amounts receivable | 41 | - | €303 | +€303 | |
| Cash at bank and in hand | 54/58 | €2,083 | €12,207 | +€10,124 | +486% |
| Deferred charges and accrued income | 490/1 | €124 | - | -€124 | |
| Total equity and liabilities | 10/49 | €32,282 | €30,489 | -€1,793 | -5.6% |
| Equity | 10/15 | €494 | -€191 | -€686 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,506 | -€20,191 | -€686 | -3.5% |
| Amounts payable | 17/49 | €31,788 | €30,681 | -€1,108 | -3.5% |
| Amounts payable within one year | 42/48 | €31,788 | €30,388 | -€1,400 | -4.4% |
| Trade debts | 44 | €2,549 | - | -€2,549 | |
| Suppliers | 440/4 | €2,549 | - | -€2,549 | |
| Taxes, remuneration and social security | 45 | €328 | €3,188 | +€2,860 | +873% |
| Taxes | 450/3 | €328 | €3,188 | +€2,860 | +873% |
| Other amounts payable | 47/48 | €28,912 | €27,201 | -€1,711 | -5.9% |
| Accrued charges and deferred income | 492/3 | - | €292 | +€292 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,280 | €7,806 | +€526 | +7.2% |
| Other operating charges | 640/8 | €562 | €970 | +€408 | +72.6% |
| Gross operating margin | 9900 | €5,188 | €8,324 | +€3,136 | +60.4% |
| Operating profit (loss) | 9901 | -€2,654 | -€452 | +€2,202 | +83.0% |
| Financial charges | 65/66B | €109 | €63 | -€46 | -42.0% |
| Recurring financial charges | 65 | €109 | €63 | -€46 | -42.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,762 | -€515 | +€2,248 | +81.4% |
| Income taxes | 67/77 | €160 | €171 | +€11 | +6.8% |
| Profit (loss) for the period | 9904 | -€2,922 | -€686 | +€2,237 | +76.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,922 | -€686 | +€2,237 | +76.5% |
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 14 October 2026 via checked.be.