Dries Otten: 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.
Dries Otten
Largest movements
- Cash -€3,268
down €3,268 (-42.0%), from €7,783 to €4,515
mainly Tax, wage and social debts (-€15,266) and Deferred charges and accrued income (-€573)
- Receivables within one year -€2,471
down €2,471 (-3.0%), from €82,289 to €79,819
of which Other amounts receivable: -€2,284
- Tangible fixed assets -€1,127
down €1,127 (-57.2%), from €1,970 to €842
of which Furniture and vehicles: -€1,046
- Tax, wage and social debts -€15,266
down €15,266 (-55.4%), from €27,569 to €12,303
of which Taxes: -€13,860
- Profit (loss) carried forward +€8,467
up €8,467 (+14.8%), from €57,107 to €65,574
- Gross operating margin -€65,172
down €65,172 (-85.5%), from €76,244 to €11,073
- Taxes -€12,799
down €12,799 (-80.9%), from €15,819 to €3,021
- Financial income +€2,303
up €2,303 (+111%), from €2,071 to €4,375
- Depreciation -€781
down €781 (-40.9%), from €1,909 to €1,127
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 | €92,781 | €86,489 | -€6,293 | -6.8% |
| Fixed assets | 21/28 | €1,970 | €842 | -€1,127 | -57.2% |
| Tangible fixed assets | 22/27 | €1,970 | €842 | -€1,127 | -57.2% |
| Plant, machinery and equipment | 23 | €81 | - | -€81 | |
| Furniture and vehicles | 24 | €1,888 | €842 | -€1,046 | -55.4% |
| Current assets | 29/58 | €90,812 | €85,647 | -€5,165 | -5.7% |
| Amounts receivable within one year | 40/41 | €82,289 | €79,819 | -€2,471 | -3.0% |
| Trade receivables | 40 | €6,217 | €6,031 | -€186 | -3.0% |
| Other amounts receivable | 41 | €76,072 | €73,788 | -€2,284 | -3.0% |
| Cash at bank and in hand | 54/58 | €7,783 | €4,515 | -€3,268 | -42.0% |
| Deferred charges and accrued income | 490/1 | €739 | €1,312 | +€573 | +77.6% |
| Total equity and liabilities | 10/49 | €92,781 | €86,489 | -€6,293 | -6.8% |
| Equity | 10/15 | €60,607 | €69,074 | +€8,467 | +14.0% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,107 | €65,574 | +€8,467 | +14.8% |
| Amounts payable | 17/49 | €32,175 | €17,415 | -€14,760 | -45.9% |
| Amounts payable within one year | 42/48 | €32,175 | €17,415 | -€14,760 | -45.9% |
| Trade debts | 44 | €4,606 | €5,112 | +€506 | +11.0% |
| Suppliers | 440/4 | €4,606 | €5,112 | +€506 | +11.0% |
| Taxes, remuneration and social security | 45 | €27,569 | €12,303 | -€15,266 | -55.4% |
| Taxes | 450/3 | €25,519 | €11,659 | -€13,860 | -54.3% |
| Remuneration and social security | 454/9 | €2,050 | €644 | -€1,406 | -68.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,909 | €1,127 | -€781 | -40.9% |
| Other operating charges | 640/8 | €3,424 | €2,746 | -€678 | -19.8% |
| Gross operating margin | 9900 | €76,244 | €11,073 | -€65,172 | -85.5% |
| Operating profit (loss) | 9901 | €70,911 | €7,199 | -€63,712 | -89.8% |
| Financial income | 75/76B | €2,071 | €4,375 | +€2,303 | +111% |
| Recurring financial income | 75 | €2,071 | €4,375 | +€2,303 | +111% |
| Financial charges | 65/66B | €57 | €86 | +€29 | +51.3% |
| Recurring financial charges | 65 | €57 | €86 | +€29 | +51.3% |
| Profit (loss) for the period before taxes | 9903 | €72,926 | €11,488 | -€61,438 | -84.2% |
| Income taxes | 67/77 | €15,819 | €3,021 | -€12,799 | -80.9% |
| Profit (loss) for the period | 9904 | €57,107 | €8,467 | -€48,639 | -85.2% |
| Profit (loss) for the period to be appropriated | 9905 | €57,107 | €8,467 | -€48,639 | -85.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.