OTARY BIS: 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.
OTARY BIS
Largest movements
- Cash -€874,633
down €874,633 (-65.8%), from €1.3m to €454,345
mainly Contributions, distributions and other (-€28.8m)
- Profit (loss) carried forward -€878,486
down €878,486 (-71.7%), from €1.2m to €346,625
- Financial income -€39.0m
down €39.0m (-58.2%), from €66.9m to €27.9m
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.
Derived cash bridge
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 | €55,205,050 | €54,310,905 | -€894,145 | -1.6% |
| Fixed assets | 21/28 | €53,820,551 | €53,820,551 | = | 0.0% |
| Financial fixed assets | 28 | €53,820,551 | €53,820,551 | = | 0.0% |
| Affiliated companies | 280/1 | €53,820,551 | €53,820,551 | = | 0.0% |
| Participating interests | 280 | €53,820,551 | €53,820,551 | = | 0.0% |
| Current assets | 29/58 | €1,384,499 | €490,354 | -€894,145 | -64.6% |
| Amounts receivable within one year | 40/41 | €55,521 | €36,009 | -€19,512 | -35.1% |
| Other amounts receivable | 41 | €55,521 | €36,009 | -€19,512 | -35.1% |
| Cash at bank and in hand | 54/58 | €1,328,978 | €454,345 | -€874,633 | -65.8% |
| Total equity and liabilities | 10/49 | €55,205,050 | €54,310,905 | -€894,145 | -1.6% |
| Equity | 10/15 | €55,185,611 | €54,307,125 | -€878,486 | -1.6% |
| Contributions | 10/11 | €49,055,000 | €49,055,000 | = | 0.0% |
| Capital | 10 | €49,055,000 | €49,055,000 | = | 0.0% |
| Issued capital | 100 | €49,055,000 | €49,055,000 | = | 0.0% |
| Reserves | 13 | €4,905,500 | €4,905,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,905,500 | €4,905,500 | = | 0.0% |
| Legal reserve | 130 | €4,905,500 | €4,905,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,225,111 | €346,625 | -€878,486 | -71.7% |
| Amounts payable | 17/49 | €19,439 | €3,780 | -€15,659 | -80.6% |
| Amounts payable within one year | 42/48 | €19,439 | €3,780 | -€15,659 | -80.6% |
| Trade debts | 44 | €19,439 | €3,780 | -€15,659 | -80.6% |
| Suppliers | 440/4 | €19,439 | €3,780 | -€15,659 | -80.6% |
| Operating charges | 60/66A | €26,432 | €13,846 | -€12,586 | -47.6% |
| Services and other goods | 61 | €25,357 | €12,854 | -€12,503 | -49.3% |
| Other operating charges | 640/8 | €1,075 | €992 | -€83 | -7.7% |
| Operating profit (loss) | 9901 | -€26,432 | -€13,846 | +€12,586 | +47.6% |
| Financial income | 75/76B | €66,918,889 | €27,948,200 | -€39.0m | -58.2% |
| Recurring financial income | 75 | €66,918,889 | €27,948,200 | -€39.0m | -58.2% |
| Income from financial fixed assets | 750 | €66,710,000 | €27,948,200 | -€38.8m | -58.1% |
| Income from current assets | 751 | €208,889 | - | -€208,889 | |
| Financial charges | 65/66B | €39,482 | €561 | -€38,922 | -98.6% |
| Recurring financial charges | 65 | €39,482 | €561 | -€38,922 | -98.6% |
| Other financial charges | 652/9 | €39,482 | €561 | -€38,922 | -98.6% |
| Profit (loss) for the period before taxes | 9903 | €66,852,975 | €27,933,793 | -€38.9m | -58.2% |
| Income taxes | 67/77 | €35,744 | -€3,921 | -€39,664 | |
| Taxes | 670/3 | €35,744 | - | -€35,744 | |
| Tax adjustments and reversals of tax provisions | 77 | - | €3,921 | +€3,921 | |
| Profit (loss) for the period | 9904 | €66,817,231 | €27,937,714 | -€38.9m | -58.2% |
| Profit (loss) for the period to be appropriated | 9905 | €66,817,231 | €27,937,714 | -€38.9m | -58.2% |
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 19 October 2026 via checked.be.