Freddy OTTE Consulting: what changed
Freddy OTTE Consulting
Largest movements
- Deferred charges and accrued income +€2,757
up €2,757 (+1,752%), from €157 to €2,914
- Tangible fixed assets -€2,673
down €2,673 (-25.0%), from €10,679 to €8,006
of which Plant, machinery and equipment: -€2,646
- Receivables within one year -€2,587
down €2,587 (-51.5%), from €5,026 to €2,439
of which Other amounts receivable: -€1,580
- Cash -€1,998
down €1,998 (-4.3%), from €46,285 to €44,287
mainly Net result for the year (-€3,771) and Deferred charges and accrued income (-€2,757)
- Profit (loss) carried forward -€3,771
down €3,771, from €2,975 to -€795
- Gross operating margin -€22,812
down €22,812 (-97.4%), from €23,419 to €608
- Taxes -€7,271
down €7,271 (-99.8%), from €7,288 to €17
- Depreciation +€1,004
up €1,004 (+36.3%), from €2,765 to €3,768
- Financial charges +€618
up €618, from -€568 to €50
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €102,423 | €97,922 | -€4,501 | -4.4% |
| Fixed assets | 21/28 | €10,679 | €8,006 | -€2,673 | -25.0% |
| Tangible fixed assets | 22/27 | €10,679 | €8,006 | -€2,673 | -25.0% |
| Plant, machinery and equipment | 23 | €5,716 | €3,070 | -€2,646 | -46.3% |
| Furniture and vehicles | 24 | - | €900 | +€900 | |
| Leasing and similar rights | 25 | €2,013 | €2,013 | = | 0.0% |
| Other tangible fixed assets | 26 | €2,951 | €2,024 | -€927 | -31.4% |
| Current assets | 29/58 | €91,743 | €89,915 | -€1,828 | -2.0% |
| Amounts receivable within one year | 40/41 | €5,026 | €2,439 | -€2,587 | -51.5% |
| Trade receivables | 40 | €3,445 | €2,439 | -€1,006 | -29.2% |
| Other amounts receivable | 41 | €1,580 | €0 | -€1,580 | -100% |
| Current investments | 50/53 | €40,275 | €40,275 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €46,285 | €44,287 | -€1,998 | -4.3% |
| Deferred charges and accrued income | 490/1 | €157 | €2,914 | +€2,757 | +1,752% |
| Total equity and liabilities | 10/49 | €102,423 | €97,922 | -€4,501 | -4.4% |
| Equity | 10/15 | €92,926 | €89,155 | -€3,771 | -4.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €77,551 | €77,551 | = | 0.0% |
| Distributable reserves | 133 | €77,551 | €77,551 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,975 | -€795 | -€3,771 | |
| Amounts payable | 17/49 | €9,497 | €8,766 | -€730 | -7.7% |
| Amounts payable within one year | 42/48 | €8,552 | €7,821 | -€730 | -8.5% |
| Trade debts | 44 | €5,781 | €5,726 | -€56 | -1.0% |
| Suppliers | 440/4 | €5,781 | €5,726 | -€56 | -1.0% |
| Taxes, remuneration and social security | 45 | €2,770 | €1,918 | -€852 | -30.7% |
| Taxes | 450/3 | €2,770 | €1,918 | -€852 | -30.7% |
| Other amounts payable | 47/48 | - | €177 | +€177 | |
| Accrued charges and deferred income | 492/3 | €945 | €945 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,765 | €3,768 | +€1,004 | +36.3% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €23,419 | €608 | -€22,812 | -97.4% |
| Operating profit (loss) | 9901 | €20,127 | -€3,704 | -€23,831 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | -€568 | €50 | +€618 | |
| Recurring financial charges | 65 | -€568 | €50 | +€618 | |
| Profit (loss) for the period before taxes | 9903 | €20,695 | -€3,754 | -€24,449 | |
| Income taxes | 67/77 | €7,288 | €17 | -€7,271 | -99.8% |
| Profit (loss) for the period | 9904 | €13,407 | -€3,771 | -€17,178 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,407 | -€3,771 | -€17,178 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.