OTACA: what changed
Two fiscal 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.
What changed
OTACA
NACE 47.716, Retail sale of clothing and accessories for women, men, children and babies (general range)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€54,309
2024 · €14,143+€40,167
Equity
€839,870
2024 · €785,561+€54,309
Cash
€75,694
2024 · €86,634-€10,940
Balance sheet total
€3.8m
2024 · €4.1m-€281,937
Largest movements
Assets
- Tangible fixed assets -€238,907
down €238,907 (-6.3%), from €3.8m to €3.6m
of which Land and buildings: -€123,446
Equity and liabilities
- Debts after one year -€203,929
down €203,929 (-7.5%), from €2.7m to €2.5m
- Other debts -€156,719
down €156,719 (-43.2%), from €362,874 to €206,155
- Profit (loss) carried forward +€56,272
up €56,272 (+37.0%), from -€152,222 to -€95,950
Income statement
- Gross operating margin +€28,524
up €28,524 (+4.9%), from €576,532 to €605,056
- Other operating charges -€23,109
down €23,109 (-36.8%), from €62,833 to €39,724
- Staff costs +€16,865
up €16,865 (+8.4%), from €200,658 to €217,524
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.
Result 2024
€14,143
Gross operating margin
+€28,524
Staff costs
-€16,865
Depreciation
+€2,847
Other operating charges
+€23,109
Financial income
-€112
Financial charges
+€2,674
Taxes
-€10
Result 2025
€54,309
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.
From operations
+€189,514
Investment
-€3
Financing
-€200,451
Cash 2024
€86,634
From operations (derived)
+€189,514
Net result for the year
+€54,309
Depreciation
+€238,907
Receivables within one year
+€32,157
Deferred charges and accrued income
-€65
Provisions
-€1,011
Trade debts
+€11,483
Tax, wage and social debts
-€2,295
Other debts
-€156,719
Accrued charges and deferred income
+€12,747
Investment (derived)
-€3
Current investments
-€3
Financing
-€200,451
Debts after one year
-€203,929
Current portion of long-term debt
+€3,412
Short-term financial debts
+€66
Cash 2025
€75,694
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,128,047 | €3,846,110 | -€281,937 | -6.8% |
| Fixed assets | 21/28 | €3,820,014 | €3,581,107 | -€238,907 | -6.3% |
| Tangible fixed assets | 22/27 | €3,819,594 | €3,580,687 | -€238,907 | -6.3% |
| Land and buildings | 22 | €1,925,888 | €1,802,442 | -€123,446 | -6.4% |
| Plant, machinery and equipment | 23 | €1,020 | €733 | -€286 | -28.1% |
| Furniture and vehicles | 24 | €2,371 | €1,186 | -€1,186 | -50.0% |
| Leasing and similar rights | 25 | €1,890,316 | €1,776,327 | -€113,989 | -6.0% |
| Financial fixed assets | 28 | €420 | €420 | = | 0.0% |
| Current assets | 29/58 | €308,032 | €265,002 | -€43,030 | -14.0% |
| Amounts receivable within one year | 40/41 | €170,806 | €138,650 | -€32,157 | -18.8% |
| Trade receivables | 40 | €169,502 | €119,340 | -€50,161 | -29.6% |
| Other amounts receivable | 41 | €1,305 | €19,309 | +€18,004 | +1379.8% |
| Current investments | 50/53 | €779 | €782 | +€3 | +0.4% |
| Cash at bank and in hand | 54/58 | €86,634 | €75,694 | -€10,940 | -12.6% |
| Deferred charges and accrued income | 490/1 | €49,812 | €49,877 | +€65 | +0.1% |
| Total equity and liabilities | 10/49 | €4,128,047 | €3,846,110 | -€281,937 | -6.8% |
| Equity | 10/15 | €785,561 | €839,870 | +€54,309 | +6.9% |
| Contributions | 10/11 | €913,500 | €913,500 | = | 0.0% |
| Reserves | 13 | €24,283 | €22,320 | -€1,963 | -8.1% |
| Tax-exempt reserves | 132 | €17,783 | €15,820 | -€1,963 | -11.0% |
| Distributable reserves | 133 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€152,222 | -€95,950 | +€56,272 | +37.0% |
| Provisions and deferred taxes | 16 | €9,156 | €8,145 | -€1,011 | -11.0% |
| Deferred taxes | 168 | €9,156 | €8,145 | -€1,011 | -11.0% |
| Amounts payable | 17/49 | €3,333,329 | €2,998,094 | -€335,235 | -10.1% |
| Amounts payable after more than one year | 17 | €2,735,372 | €2,531,443 | -€203,929 | -7.5% |
| Financial debts | 170/4 | €2,735,372 | €2,531,443 | -€203,929 | -7.5% |
| Amounts payable within one year | 42/48 | €596,278 | €452,224 | -€144,053 | -24.2% |
| Current portion of amounts payable after more than one year | 42 | €200,517 | €203,929 | +€3,412 | +1.7% |
| Financial debts | 43 | €5,445 | €5,511 | +€66 | +1.2% |
| Credit institutions | 430/8 | €5,445 | €5,511 | +€66 | +1.2% |
| Trade debts | 44 | €14,392 | €25,875 | +€11,483 | +79.8% |
| Suppliers | 440/4 | €14,392 | €25,875 | +€11,483 | +79.8% |
| Taxes, remuneration and social security | 45 | €13,050 | €10,755 | -€2,295 | -17.6% |
| Taxes | 450/3 | €3,567 | €3,186 | -€381 | -10.7% |
| Remuneration and social security | 454/9 | €9,483 | €7,569 | -€1,914 | -20.2% |
| Other amounts payable | 47/48 | €362,874 | €206,155 | -€156,719 | -43.2% |
| Accrued charges and deferred income | 492/3 | €1,680 | €14,427 | +€12,747 | +758.9% |
| Remuneration, social security and pensions | 62 | €200,658 | €217,524 | +€16,865 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €241,754 | €238,907 | -€2,847 | -1.2% |
| Other operating charges | 640/8 | €62,833 | €39,724 | -€23,109 | -36.8% |
| Gross operating margin | 9900 | €576,532 | €605,056 | +€28,524 | +4.9% |
| Operating profit (loss) | 9901 | €71,287 | €108,900 | +€37,614 | +52.8% |
| Financial income | 75/76B | €184 | €73 | -€112 | -60.6% |
| Recurring financial income | 75 | €184 | €73 | -€112 | -60.6% |
| Financial charges | 65/66B | €58,173 | €55,498 | -€2,674 | -4.6% |
| Recurring financial charges | 65 | €58,173 | €55,498 | -€2,674 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €13,298 | €53,475 | +€40,177 | +302.1% |
| Transfer from deferred taxes | 780 | €1,011 | €1,011 | = | 0.0% |
| Income taxes | 67/77 | €167 | €177 | +€10 | +5.9% |
| Profit (loss) for the period | 9904 | €14,143 | €54,309 | +€40,167 | +284.0% |
| Transfer from tax-exempt reserves | 789 | €1,963 | €1,963 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,106 | €56,272 | +€40,167 | +249.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.