OTCHO: 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.
OTCHO
Largest movements
- Cash -€4,817
down €4,817 (-78.6%), from €6,125 to €1,308
mainly Other debts (-€4,739) and Receivables within one year (-€4,570)
- Receivables within one year +€4,570
up €4,570 (+1,268%), from €360 to €4,931
of which Trade receivables: +€4,931
- Deferred charges and accrued income -€1,163
down €1,163 (-99.1%), from €1,174 to €11
- Other debts -€4,739
down €4,739 (-87.8%), from €5,397 to €659
- Profit (loss) carried forward +€1,699
up €1,699, from -€1,699 to €0
- Reserves +€1,002
up €1,002 (+441%), from €227 to €1,230
- Tax, wage and social debts +€718
up €718 (+1,264%), from €57 to €775
- Trade debts -€90
down €90 (-51.0%), from €176 to €86
- Gross operating margin +€4,258
up €4,258, from -€1,205 to €3,053
- Taxes +€254
up €254, from €0 to €254
- Financial charges -€239
down €239 (-73.4%), from €325 to €87
- Other operating charges -€156
down €156 (-92.8%), from €168 to €12
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 | €7,659 | €6,250 | -€1,410 | -18.4% |
| Current assets | 29/58 | €7,659 | €6,250 | -€1,410 | -18.4% |
| Amounts receivable within one year | 40/41 | €360 | €4,931 | +€4,570 | +1,268% |
| Trade receivables | 40 | €0 | €4,931 | +€4,931 | |
| Other amounts receivable | 41 | €360 | €0 | -€360 | -100% |
| Cash at bank and in hand | 54/58 | €6,125 | €1,308 | -€4,817 | -78.6% |
| Deferred charges and accrued income | 490/1 | €1,174 | €11 | -€1,163 | -99.1% |
| Total equity and liabilities | 10/49 | €7,659 | €6,250 | -€1,410 | -18.4% |
| Equity | 10/15 | €2,029 | €4,730 | +€2,701 | +133% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €227 | €1,230 | +€1,002 | +441% |
| Distributable reserves | 133 | €227 | €1,230 | +€1,002 | +441% |
| Profit (loss) carried forward | 14 | -€1,699 | €0 | +€1,699 | |
| Amounts payable | 17/49 | €5,630 | €1,520 | -€4,110 | -73.0% |
| Amounts payable within one year | 42/48 | €5,630 | €1,520 | -€4,110 | -73.0% |
| Trade debts | 44 | €176 | €86 | -€90 | -51.0% |
| Suppliers | 440/4 | €176 | €86 | -€90 | -51.0% |
| Taxes, remuneration and social security | 45 | €57 | €775 | +€718 | +1,264% |
| Taxes | 450/3 | €57 | €775 | +€718 | +1,264% |
| Other amounts payable | 47/48 | €5,397 | €659 | -€4,739 | -87.8% |
| Other operating charges | 640/8 | €168 | €12 | -€156 | -92.8% |
| Gross operating margin | 9900 | -€1,205 | €3,053 | +€4,258 | |
| Operating profit (loss) | 9901 | -€1,373 | €3,041 | +€4,414 | |
| Financial charges | 65/66B | €325 | €87 | -€239 | -73.4% |
| Recurring financial charges | 65 | €325 | €87 | -€239 | -73.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,699 | €2,954 | +€4,653 | |
| Income taxes | 67/77 | €0 | €254 | +€254 | |
| Profit (loss) for the period | 9904 | -€1,699 | €2,701 | +€4,399 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,699 | €2,701 | +€4,399 |
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 14 October 2026 via checked.be.