O.T.I.: 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.I.
Largest movements
- Tangible fixed assets -€9,387
down €9,387 (-50.0%), from €18,775 to €9,387
- Receivables within one year -€4,722
down €4,722 (-37.7%), from €12,526 to €7,804
of which Other amounts receivable: -€10,541
- Cash +€1,679
up €1,679 (+33.5%), from €5,010 to €6,689
mainly Depreciation (+€9,387) and Receivables within one year (+€4,722)
- Profit (loss) carried forward -€5,688
down €5,688 (-27.0%), from -€21,053 to -€26,741
- Current portion of long-term debt -€5,366
no longer reported in 2025 (was €5,366)
- Other debts -€3,182
down €3,182 (-54.8%), from €5,802 to €2,620
- Tax, wage and social debts +€3,163
up €3,163 (+62.1%), from €5,095 to €8,257
of which Remuneration and social security: +€2,437
- Short-term financial debts -€3,138
no longer reported in 2025 (was €3,138)
- Depreciation +€4,000
up €4,000 (+74.3%), from €5,387 to €9,387
- Gross operating margin -€2,384
down €2,384 (-27.9%), from €8,557 to €6,173
- Other operating charges +€842
up €842 (+136%), from €619 to €1,461
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 | €36,595 | €24,036 | -€12,559 | -34.3% |
| Fixed assets | 21/28 | €18,931 | €9,543 | -€9,387 | -49.6% |
| Tangible fixed assets | 22/27 | €18,775 | €9,387 | -€9,387 | -50.0% |
| Furniture and vehicles | 24 | €18,775 | €9,387 | -€9,387 | -50.0% |
| Financial fixed assets | 28 | €156 | €156 | = | 0.0% |
| Current assets | 29/58 | €17,665 | €14,493 | -€3,172 | -18.0% |
| Amounts receivable within one year | 40/41 | €12,526 | €7,804 | -€4,722 | -37.7% |
| Trade receivables | 40 | €1,985 | €7,804 | +€5,819 | +293% |
| Other amounts receivable | 41 | €10,541 | - | -€10,541 | |
| Cash at bank and in hand | 54/58 | €5,010 | €6,689 | +€1,679 | +33.5% |
| Deferred charges and accrued income | 490/1 | €129 | - | -€129 | |
| Total equity and liabilities | 10/49 | €36,595 | €24,036 | -€12,559 | -34.3% |
| Equity | 10/15 | €12,407 | €6,719 | -€5,688 | -45.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,860 | €14,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,053 | -€26,741 | -€5,688 | -27.0% |
| Amounts payable | 17/49 | €24,188 | €17,318 | -€6,871 | -28.4% |
| Amounts payable after more than one year | 17 | €4,788 | €4,788 | = | 0.0% |
| Financial debts | 170/4 | €4,788 | €4,788 | = | 0.0% |
| Amounts payable within one year | 42/48 | €19,400 | €12,530 | -€6,871 | -35.4% |
| Current portion of amounts payable after more than one year | 42 | €5,366 | - | -€5,366 | |
| Financial debts | 43 | €3,138 | - | -€3,138 | |
| Credit institutions | 430/8 | €3,138 | - | -€3,138 | |
| Trade debts | 44 | - | €1,652 | +€1,652 | |
| Suppliers | 440/4 | - | €1,652 | +€1,652 | |
| Taxes, remuneration and social security | 45 | €5,095 | €8,257 | +€3,163 | +62.1% |
| Taxes | 450/3 | €5,095 | €5,820 | +€726 | +14.2% |
| Remuneration and social security | 454/9 | - | €2,437 | +€2,437 | |
| Other amounts payable | 47/48 | €5,802 | €2,620 | -€3,182 | -54.8% |
| Non-recurring operating income | 76A | - | €5,785 | +€5,785 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,387 | €9,387 | +€4,000 | +74.3% |
| Other operating charges | 640/8 | €619 | €1,461 | +€842 | +136% |
| Gross operating margin | 9900 | €8,557 | €6,173 | -€2,384 | -27.9% |
| Operating profit (loss) | 9901 | €2,551 | -€4,675 | -€7,226 | |
| Financial charges | 65/66B | €55 | €89 | +€34 | +61.9% |
| Recurring financial charges | 65 | €55 | €89 | +€34 | +61.9% |
| Profit (loss) for the period before taxes | 9903 | €2,496 | -€4,764 | -€7,260 | |
| Profit (loss) for the period | 9904 | €2,496 | -€4,764 | -€7,260 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,496 | -€4,764 | -€7,260 |
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 19 October 2026 via checked.be.