O.T.C.: 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.
O.T.C.
Largest movements
- Receivables within one year -€2,325
down €2,325 (-52.0%), from €4,476 to €2,150
- Tangible fixed assets -€359
down €359 (-46.1%), from €779 to €420
- Profit (loss) carried forward -€3,590
down €3,590 (-60.6%), from €5,923 to €2,334
- Trade debts +€787
new in 2025: €787
- Gross operating margin +€970
up €970 (+25.8%), from -€3,762 to -€2,791
- Financial income -€476
down €476 (-99.9%), from €476 to €0
- Other operating charges +€386
up €386 (+4599.0%), from €8 to €395
- Depreciation +€61
up €61 (+20.5%), from €298 to €359
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
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 | €13,980 | €11,177 | -€2,803 | -20.1% |
| Fixed assets | 21/28 | €779 | €420 | -€359 | -46.1% |
| Tangible fixed assets | 22/27 | €779 | €420 | -€359 | -46.1% |
| Furniture and vehicles | 24 | €779 | €420 | -€359 | -46.1% |
| Current assets | 29/58 | €13,201 | €10,757 | -€2,444 | -18.5% |
| Amounts receivable within one year | 40/41 | €4,476 | €2,150 | -€2,325 | -52.0% |
| Other amounts receivable | 41 | €4,476 | €2,150 | -€2,325 | -52.0% |
| Current investments | 50/53 | €37 | €37 | +€0 | +0.5% |
| Cash at bank and in hand | 54/58 | €559 | €439 | -€119 | -21.4% |
| Deferred charges and accrued income | 490/1 | €8,130 | €8,130 | = | 0.0% |
| Total equity and liabilities | 10/49 | €13,980 | €11,177 | -€2,803 | -20.1% |
| Equity | 10/15 | €13,980 | €10,390 | -€3,590 | -25.7% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,923 | €2,334 | -€3,590 | -60.6% |
| Amounts payable | 17/49 | - | €787 | +€787 | |
| Amounts payable within one year | 42/48 | - | €787 | +€787 | |
| Trade debts | 44 | - | €787 | +€787 | |
| Suppliers | 440/4 | - | €787 | +€787 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €298 | €359 | +€61 | +20.5% |
| Other operating charges | 640/8 | €8 | €395 | +€386 | +4599.0% |
| Gross operating margin | 9900 | -€3,762 | -€2,791 | +€970 | +25.8% |
| Operating profit (loss) | 9901 | -€4,068 | -€3,545 | +€523 | +12.9% |
| Financial income | 75/76B | €476 | €0 | -€476 | -99.9% |
| Recurring financial income | 75 | €476 | €0 | -€476 | -99.9% |
| Financial charges | 65/66B | €45 | €45 | +€0 | +0.2% |
| Recurring financial charges | 65 | €45 | €45 | +€0 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,637 | -€3,590 | +€47 | +1.3% |
| Profit (loss) for the period | 9904 | -€3,637 | -€3,590 | +€47 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,637 | -€3,590 | +€47 | +1.3% |
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 12 October 2026 via checked.be.