OT CONSULTING: 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 CONSULTING
Largest movements
- Cash -€26,740
down €26,740 (-45.7%), from €58,547 to €31,807
mainly Other debts (-€92,741) and Receivables within one year (-€10,767)
- Receivables within one year +€10,767
up €10,767 (+77.2%), from €13,942 to €24,710
of which Other amounts receivable: +€12,610
- Tangible fixed assets -€10,094
down €10,094 (-21.4%), from €47,125 to €37,031
- Other debts -€92,741
no longer reported in 2025 (was €92,741)
- Profit (loss) carried forward +€53,229
up €53,229 (+336.3%), from €15,829 to €69,059
- Tax, wage and social debts +€14,937
up €14,937 (+158.5%), from €9,423 to €24,360
- Trade debts -€1,492
down €1,492 (-98.0%), from €1,521 to €30
- Gross operating margin +€54,172
up €54,172 (+232.9%), from €23,262 to €77,434
- Taxes +€10,037
up €10,037 (+249.8%), from €4,019 to €14,056
- Depreciation +€6,748
up €6,748 (+201.7%), from €3,346 to €10,094
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 | €119,615 | €93,548 | -€26,066 | -21.8% |
| Fixed assets | 21/28 | €47,125 | €37,031 | -€10,094 | -21.4% |
| Tangible fixed assets | 22/27 | €47,125 | €37,031 | -€10,094 | -21.4% |
| Furniture and vehicles | 24 | €47,125 | €37,031 | -€10,094 | -21.4% |
| Current assets | 29/58 | €72,489 | €56,517 | -€15,972 | -22.0% |
| Amounts receivable within one year | 40/41 | €13,942 | €24,710 | +€10,767 | +77.2% |
| Trade receivables | 40 | €13,942 | €12,100 | -€1,842 | -13.2% |
| Other amounts receivable | 41 | - | €12,610 | +€12,610 | |
| Cash at bank and in hand | 54/58 | €58,547 | €31,807 | -€26,740 | -45.7% |
| Total equity and liabilities | 10/49 | €119,615 | €93,548 | -€26,066 | -21.8% |
| Equity | 10/15 | €15,929 | €69,159 | +€53,229 | +334.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,829 | €69,059 | +€53,229 | +336.3% |
| Amounts payable | 17/49 | €103,685 | €24,389 | -€79,296 | -76.5% |
| Amounts payable within one year | 42/48 | €103,685 | €24,389 | -€79,296 | -76.5% |
| Trade debts | 44 | €1,521 | €30 | -€1,492 | -98.0% |
| Suppliers | 440/4 | €1,521 | €30 | -€1,492 | -98.0% |
| Taxes, remuneration and social security | 45 | €9,423 | €24,360 | +€14,937 | +158.5% |
| Taxes | 450/3 | €9,423 | €24,360 | +€14,937 | +158.5% |
| Other amounts payable | 47/48 | €92,741 | - | -€92,741 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,346 | €10,094 | +€6,748 | +201.7% |
| Gross operating margin | 9900 | €23,262 | €77,434 | +€54,172 | +232.9% |
| Operating profit (loss) | 9901 | €19,916 | €67,340 | +€47,423 | +238.1% |
| Financial charges | 65/66B | €68 | €54 | -€14 | -20.6% |
| Recurring financial charges | 65 | €68 | €54 | -€14 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €19,848 | €67,286 | +€47,437 | +239.0% |
| Income taxes | 67/77 | €4,019 | €14,056 | +€10,037 | +249.8% |
| Profit (loss) for the period | 9904 | €15,829 | €53,229 | +€37,400 | +236.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,829 | €53,229 | +€37,400 | +236.3% |
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 9 October 2026 via checked.be.