OTAH CONSULT: 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.
OTAH CONSULT
Largest movements
- Receivables within one year -€24,661
down €24,661 (-89.2%), from €27,661 to €3,000
of which Trade receivables: -€24,661
- Cash -€8,242
down €8,242 (-5.2%), from €158,804 to €150,562
mainly Trade debts (-€42,451) and Contributions, distributions and other (-€0)
- Trade debts -€42,451
down €42,451 (-77.7%), from €54,617 to €12,166
- Tax, wage and social debts +€5,035
up €5,035 (+40.6%), from €12,403 to €17,437
- Profit (loss) carried forward +€4,130
up €4,130 (+5.9%), from €70,494 to €74,624
- Gross operating margin -€74,174
down €74,174 (-94.2%), from €78,751 to €4,577
- Taxes -€16,189
no longer reported in 2024 (was €16,189)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €187,616 | €154,329 | -€33,287 | -17.7% |
| Fixed assets | 21/28 | €1,151 | €767 | -€384 | -33.4% |
| Tangible fixed assets | 22/27 | €1,151 | €767 | -€384 | -33.4% |
| Furniture and vehicles | 24 | €1,151 | €767 | -€384 | -33.4% |
| Current assets | 29/58 | €186,465 | €153,562 | -€32,903 | -17.6% |
| Amounts receivable within one year | 40/41 | €27,661 | €3,000 | -€24,661 | -89.2% |
| Trade receivables | 40 | €24,661 | - | -€24,661 | |
| Other amounts receivable | 41 | €3,000 | €3,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €158,804 | €150,562 | -€8,242 | -5.2% |
| Total equity and liabilities | 10/49 | €187,616 | €154,329 | -€33,287 | -17.7% |
| Equity | 10/15 | €76,494 | €80,624 | +€4,130 | +5.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,494 | €74,624 | +€4,130 | +5.9% |
| Amounts payable | 17/49 | €111,122 | €73,705 | -€37,417 | -33.7% |
| Amounts payable within one year | 42/48 | €111,122 | €73,705 | -€37,417 | -33.7% |
| Trade debts | 44 | €54,617 | €12,166 | -€42,451 | -77.7% |
| Suppliers | 440/4 | €54,617 | €12,166 | -€42,451 | -77.7% |
| Taxes, remuneration and social security | 45 | €12,403 | €17,437 | +€5,035 | +40.6% |
| Taxes | 450/3 | €12,403 | €17,437 | +€5,035 | +40.6% |
| Other amounts payable | 47/48 | €44,102 | €44,102 | -€0 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24 | €384 | +€360 | +1,512% |
| Other operating charges | 640/8 | €384 | €63 | -€321 | -83.6% |
| Gross operating margin | 9900 | €78,751 | €4,577 | -€74,174 | -94.2% |
| Operating profit (loss) | 9901 | €78,343 | €4,130 | -€74,213 | -94.7% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €363 | - | -€363 | |
| Recurring financial charges | 65 | €363 | - | -€363 | |
| Profit (loss) for the period before taxes | 9903 | €77,980 | €4,130 | -€73,850 | -94.7% |
| Income taxes | 67/77 | €16,189 | - | -€16,189 | |
| Profit (loss) for the period | 9904 | €61,792 | €4,130 | -€57,662 | -93.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,792 | €4,130 | -€57,662 | -93.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.