OTBI: 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.
OTBI
Largest movements
- Receivables within one year -€36,621
down €36,621 (-24.7%), from €148,158 to €111,537
of which Trade receivables: -€52,655
- Cash +€26,418
up €26,418 (+172.0%), from €15,361 to €41,779
mainly Net result for the year (+€43,154) and Receivables within one year (+€36,621)
- Profit (loss) carried forward +€23,154
up €23,154 (+49.5%), from €46,789 to €69,943
- Trade debts -€19,994
down €19,994 (-63.3%), from €31,582 to €11,588
- Other debts -€7,471
down €7,471 (-24.1%), from €31,000 to €23,529
- Tax, wage and social debts -€4,549
down €4,549 (-12.2%), from €37,327 to €32,778
of which Remuneration and social security: -€7,900
- Gross operating margin +€10,550
up €10,550 (+17.9%), from €58,887 to €69,437
- Financial charges +€4,663
up €4,663 (+2168.9%), from €215 to €4,878
- Taxes +€2,703
up €2,703 (+17.1%), from €15,832 to €18,535
- Other operating charges -€1,846
down €1,846 (-45.4%), from €4,066 to €2,220
- Depreciation -€1,343
down €1,343 (-64.8%), from €2,074 to €731
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 | €166,321 | €156,248 | -€10,073 | -6.1% |
| Fixed assets | 21/28 | €2,802 | €2,084 | -€718 | -25.6% |
| Tangible fixed assets | 22/27 | €2,802 | €2,084 | -€718 | -25.6% |
| Plant, machinery and equipment | 23 | - | €1,635 | +€1,635 | |
| Furniture and vehicles | 24 | €2,802 | €449 | -€2,353 | -84.0% |
| Current assets | 29/58 | €163,519 | €154,163 | -€9,356 | -5.7% |
| Amounts receivable within one year | 40/41 | €148,158 | €111,537 | -€36,621 | -24.7% |
| Trade receivables | 40 | €147,382 | €94,727 | -€52,655 | -35.7% |
| Other amounts receivable | 41 | €776 | €16,810 | +€16,034 | +2066.2% |
| Cash at bank and in hand | 54/58 | €15,361 | €41,779 | +€26,418 | +172.0% |
| Deferred charges and accrued income | 490/1 | - | €847 | +€847 | |
| Total equity and liabilities | 10/49 | €166,321 | €156,248 | -€10,073 | -6.1% |
| Equity | 10/15 | €51,789 | €74,943 | +€23,154 | +44.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,789 | €69,943 | +€23,154 | +49.5% |
| Amounts payable | 17/49 | €114,532 | €81,305 | -€33,227 | -29.0% |
| Amounts payable after more than one year | 17 | €9,046 | €8,947 | -€99 | -1.1% |
| Financial debts | 170/4 | €9,046 | €8,947 | -€99 | -1.1% |
| Amounts payable within one year | 42/48 | €105,486 | €72,358 | -€33,128 | -31.4% |
| Current portion of amounts payable after more than one year | 42 | €5,577 | €4,463 | -€1,114 | -20.0% |
| Trade debts | 44 | €31,582 | €11,588 | -€19,994 | -63.3% |
| Suppliers | 440/4 | €31,582 | €11,588 | -€19,994 | -63.3% |
| Taxes, remuneration and social security | 45 | €37,327 | €32,778 | -€4,549 | -12.2% |
| Taxes | 450/3 | €29,427 | €32,778 | +€3,351 | +11.4% |
| Remuneration and social security | 454/9 | €7,900 | - | -€7,900 | |
| Other amounts payable | 47/48 | €31,000 | €23,529 | -€7,471 | -24.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,074 | €731 | -€1,343 | -64.8% |
| Other operating charges | 640/8 | €4,066 | €2,220 | -€1,846 | -45.4% |
| Gross operating margin | 9900 | €58,887 | €69,437 | +€10,550 | +17.9% |
| Operating profit (loss) | 9901 | €52,747 | €66,486 | +€13,739 | +26.0% |
| Financial income | 75/76B | - | €80 | +€80 | |
| Recurring financial income | 75 | - | €80 | +€80 | |
| Financial charges | 65/66B | €215 | €4,878 | +€4,663 | +2168.9% |
| Recurring financial charges | 65 | €215 | €4,878 | +€4,663 | +2168.9% |
| Profit (loss) for the period before taxes | 9903 | €52,532 | €61,688 | +€9,156 | +17.4% |
| Income taxes | 67/77 | €15,832 | €18,535 | +€2,703 | +17.1% |
| Profit (loss) for the period | 9904 | €36,700 | €43,154 | +€6,454 | +17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,700 | €43,154 | +€6,454 | +17.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.