OT FI: 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 FI
Largest movements
- Tangible fixed assets +€46,466
up €46,466 (+2987.3%), from €1,555 to €48,021
- Receivables within one year +€10,811
up €10,811 (+107.8%), from €10,032 to €20,842
of which Trade receivables: +€10,358
- Cash -€7,297
down €7,297 (-86.3%), from €8,451 to €1,154
mainly Investment in fixed assets (net) (-€50,035) and Receivables within one year (-€10,811)
- Debts after one year +€33,019
new in 2025: €33,019
- Current portion of long-term debt +€7,753
new in 2025: €7,753
- Profit (loss) carried forward +€6,805
up €6,805 (+107.2%), from €6,350 to €13,155
- Trade debts +€1,909
up €1,909 (+546.7%), from €349 to €2,258
- Tax, wage and social debts +€1,670
up €1,670 (+26.9%), from €6,203 to €7,874
of which Remuneration and social security: +€3,797
- Gross operating margin +€21,436
up €21,436 (+126.0%), from €17,017 to €38,452
- Staff costs +€16,053
up €16,053 (+206.7%), from €7,766 to €23,819
- Depreciation +€3,547
up €3,547 (+16468.7%), from €22 to €3,569
- Financial charges +€772
up €772 (+3276.4%), from €24 to €796
- Taxes +€542
up €542 (+27.0%), from €2,005 to €2,547
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 | €20,038 | €70,201 | +€50,163 | +250.3% |
| Fixed assets | 21/28 | €1,555 | €48,021 | +€46,466 | +2987.3% |
| Tangible fixed assets | 22/27 | €1,555 | €48,021 | +€46,466 | +2987.3% |
| Furniture and vehicles | 24 | €1,555 | €48,021 | +€46,466 | +2987.3% |
| Current assets | 29/58 | €18,483 | €22,180 | +€3,697 | +20.0% |
| Amounts receivable within one year | 40/41 | €10,032 | €20,842 | +€10,811 | +107.8% |
| Trade receivables | 40 | €9,737 | €20,095 | +€10,358 | +106.4% |
| Other amounts receivable | 41 | €295 | €748 | +€453 | +153.8% |
| Cash at bank and in hand | 54/58 | €8,451 | €1,154 | -€7,297 | -86.3% |
| Deferred charges and accrued income | 490/1 | - | €184 | +€184 | |
| Total equity and liabilities | 10/49 | €20,038 | €70,201 | +€50,163 | +250.3% |
| Equity | 10/15 | €9,350 | €16,155 | +€6,805 | +72.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,350 | €13,155 | +€6,805 | +107.2% |
| Amounts payable | 17/49 | €10,688 | €54,047 | +€43,358 | +405.7% |
| Amounts payable after more than one year | 17 | - | €33,019 | +€33,019 | |
| Financial debts | 170/4 | - | €33,019 | +€33,019 | |
| Amounts payable within one year | 42/48 | €10,688 | €21,028 | +€10,339 | +96.7% |
| Current portion of amounts payable after more than one year | 42 | - | €7,753 | +€7,753 | |
| Trade debts | 44 | €349 | €2,258 | +€1,909 | +546.7% |
| Suppliers | 440/4 | €349 | €2,258 | +€1,909 | +546.7% |
| Taxes, remuneration and social security | 45 | €6,203 | €7,874 | +€1,670 | +26.9% |
| Taxes | 450/3 | €5,155 | €3,028 | -€2,127 | -41.3% |
| Remuneration and social security | 454/9 | €1,048 | €4,846 | +€3,797 | +362.3% |
| Other amounts payable | 47/48 | €4,136 | €3,143 | -€993 | -24.0% |
| Remuneration, social security and pensions | 62 | €7,766 | €23,819 | +€16,053 | +206.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22 | €3,569 | +€3,547 | +16468.7% |
| Other operating charges | 640/8 | €50 | €58 | +€8 | +16.0% |
| Gross operating margin | 9900 | €17,017 | €38,452 | +€21,436 | +126.0% |
| Operating profit (loss) | 9901 | €9,179 | €11,007 | +€1,828 | +19.9% |
| Financial charges | 65/66B | €24 | €796 | +€772 | +3276.4% |
| Recurring financial charges | 65 | €24 | €796 | +€772 | +3276.4% |
| Profit (loss) for the period before taxes | 9903 | €9,155 | €10,211 | +€1,056 | +11.5% |
| Income taxes | 67/77 | €2,005 | €2,547 | +€542 | +27.0% |
| Profit (loss) for the period | 9904 | €7,150 | €7,664 | +€514 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,150 | €7,664 | +€514 | +7.2% |
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.