OT Construct & Development: 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.
OT Construct & Development
Largest movements
- Receivables within one year +€56,852
up €56,852 (+598.0%), from €9,507 to €66,358
of which Other amounts receivable: +€44,613
- Cash -€14,197
down €14,197 (-81.5%), from €17,411 to €3,214
mainly Contributions, distributions and other (-€100,194) and Receivables within one year (-€56,852)
- Tangible fixed assets -€10,544
down €10,544 (-43.9%), from €24,027 to €13,482
of which Furniture and vehicles: -€5,783
- Receivables after one year +€1,500
up €1,500 (+3.0%), from €50,000 to €51,500
- Other debts +€98,703
up €98,703 (+6618.4%), from €1,491 to €100,194
- Reserves -€65,448
down €65,448 (-100.0%), from €65,448 to €0
- Trade debts +€10,504
up €10,504 (+622.1%), from €1,688 to €12,192
- Tax, wage and social debts -€10,110
down €10,110 (-33.2%), from €30,497 to €20,387
- Gross operating margin -€6,773
down €6,773 (-9.4%), from €72,215 to €65,443
- Taxes -€4,015
down €4,015 (-26.9%), from €14,949 to €10,934
- Other operating charges +€3,800
up €3,800 (+203.3%), from €1,869 to €5,669
- Financial income +€2,483
up €2,483, from €0 to €2,483
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 | €101,711 | €135,541 | +€33,830 | +33.3% |
| Fixed assets | 21/28 | €24,027 | €13,482 | -€10,544 | -43.9% |
| Tangible fixed assets | 22/27 | €24,027 | €13,482 | -€10,544 | -43.9% |
| Furniture and vehicles | 24 | €13,547 | €7,764 | -€5,783 | -42.7% |
| Other tangible fixed assets | 26 | €10,479 | €5,718 | -€4,762 | -45.4% |
| Current assets | 29/58 | €77,685 | €122,059 | +€44,375 | +57.1% |
| Amounts receivable after more than one year | 29 | €50,000 | €51,500 | +€1,500 | +3.0% |
| Other amounts receivable | 291 | €50,000 | €51,500 | +€1,500 | +3.0% |
| Amounts receivable within one year | 40/41 | €9,507 | €66,358 | +€56,852 | +598.0% |
| Trade receivables | 40 | €9,507 | €21,745 | +€12,239 | +128.7% |
| Other amounts receivable | 41 | - | €44,613 | +€44,613 | |
| Cash at bank and in hand | 54/58 | €17,411 | €3,214 | -€14,197 | -81.5% |
| Deferred charges and accrued income | 490/1 | €767 | €987 | +€220 | +28.7% |
| Total equity and liabilities | 10/49 | €101,711 | €135,541 | +€33,830 | +33.3% |
| Equity | 10/15 | €67,948 | €2,500 | -€65,448 | -96.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €65,448 | €0 | -€65,448 | -100.0% |
| Distributable reserves | 133 | €65,448 | €0 | -€65,448 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €33,763 | €133,041 | +€99,278 | +294.0% |
| Amounts payable within one year | 42/48 | €33,763 | €133,041 | +€99,278 | +294.0% |
| Financial debts | 43 | €86 | €268 | +€181 | +210.7% |
| Credit institutions | 430/8 | €86 | €268 | +€181 | +210.7% |
| Trade debts | 44 | €1,688 | €12,192 | +€10,504 | +622.1% |
| Suppliers | 440/4 | €1,688 | €12,192 | +€10,504 | +622.1% |
| Taxes, remuneration and social security | 45 | €30,497 | €20,387 | -€10,110 | -33.2% |
| Taxes | 450/3 | €30,497 | €20,387 | -€10,110 | -33.2% |
| Other amounts payable | 47/48 | €1,491 | €100,194 | +€98,703 | +6618.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,152 | €5,807 | -€345 | -5.6% |
| Other operating charges | 640/8 | €1,869 | €5,669 | +€3,800 | +203.3% |
| Non-recurring operating charges | 66A | - | €10,479 | +€10,479 | |
| Gross operating margin | 9900 | €72,215 | €65,443 | -€6,773 | -9.4% |
| Operating profit (loss) | 9901 | €64,194 | €43,487 | -€20,707 | -32.3% |
| Financial income | 75/76B | €0 | €2,483 | +€2,483 | |
| Recurring financial income | 75 | €0 | €2,483 | +€2,483 | |
| Financial charges | 65/66B | €299 | €290 | -€9 | -3.1% |
| Recurring financial charges | 65 | €299 | €290 | -€9 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €63,895 | €45,681 | -€18,214 | -28.5% |
| Income taxes | 67/77 | €14,949 | €10,934 | -€4,015 | -26.9% |
| Profit (loss) for the period | 9904 | €48,946 | €34,746 | -€14,200 | -29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €48,946 | €34,746 | -€14,200 | -29.0% |
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 9 October 2026 via checked.be.