OTCSOLUTIONS: 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.
OTCSOLUTIONS
Largest movements
- Receivables within one year +€58,517
up €58,517 (+7.9%), from €742,868 to €801,384
of which Other amounts receivable: +€49,713
- Stocks and contracts -€34,490
down €34,490 (-6.0%), from €576,583 to €542,093
- Profit (loss) carried forward +€236,330
up €236,330 (+47.3%), from €499,359 to €735,689
- Short-term financial debts -€165,518
down €165,518 (-82.8%), from €200,000 to €34,482
- Tax, wage and social debts -€50,487
down €50,487 (-25.7%), from €196,706 to €146,220
of which Taxes: -€52,845
- Trade debts +€22,851
up €22,851 (+11.3%), from €201,893 to €224,744
- Gross operating margin +€38,468
up €38,468 (+4.2%), from €917,764 to €956,233
- Other operating charges +€9,701
up €9,701 (+286.2%), from €3,389 to €13,091
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.
Cash bridge derived
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 | €1,526,594 | €1,557,320 | +€30,726 | +2.0% |
| Fixed assets | 21/28 | €605 | - | -€605 | |
| Tangible fixed assets | 22/27 | €605 | - | -€605 | |
| Furniture and vehicles | 24 | €605 | - | -€605 | |
| Current assets | 29/58 | €1,525,989 | €1,557,320 | +€31,331 | +2.1% |
| Stocks and contracts in progress | 3 | €576,583 | €542,093 | -€34,490 | -6.0% |
| Stocks | 30/36 | €576,583 | €542,093 | -€34,490 | -6.0% |
| Amounts receivable within one year | 40/41 | €742,868 | €801,384 | +€58,517 | +7.9% |
| Trade receivables | 40 | €640,053 | €648,856 | +€8,803 | +1.4% |
| Other amounts receivable | 41 | €102,815 | €152,528 | +€49,713 | +48.4% |
| Cash at bank and in hand | 54/58 | €182,125 | €193,375 | +€11,250 | +6.2% |
| Deferred charges and accrued income | 490/1 | €24,413 | €20,467 | -€3,946 | -16.2% |
| Total equity and liabilities | 10/49 | €1,526,594 | €1,557,320 | +€30,726 | +2.0% |
| Equity | 10/15 | €567,559 | €803,889 | +€236,330 | +41.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €499,359 | €735,689 | +€236,330 | +47.3% |
| Amounts payable | 17/49 | €959,035 | €753,430 | -€205,605 | -21.4% |
| Amounts payable within one year | 42/48 | €959,035 | €753,430 | -€205,605 | -21.4% |
| Financial debts | 43 | €200,000 | €34,482 | -€165,518 | -82.8% |
| Credit institutions | 430/8 | €200,000 | €34,482 | -€165,518 | -82.8% |
| Trade debts | 44 | €201,893 | €224,744 | +€22,851 | +11.3% |
| Suppliers | 440/4 | €201,893 | €224,744 | +€22,851 | +11.3% |
| Taxes, remuneration and social security | 45 | €196,706 | €146,220 | -€50,487 | -25.7% |
| Taxes | 450/3 | €110,642 | €57,796 | -€52,845 | -47.8% |
| Remuneration and social security | 454/9 | €86,065 | €88,423 | +€2,359 | +2.7% |
| Other amounts payable | 47/48 | €360,436 | €347,984 | -€12,452 | -3.5% |
| Remuneration, social security and pensions | 62 | €553,121 | €555,521 | +€2,400 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €830 | €605 | -€225 | -27.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,923 | - | -€5,923 | |
| Other operating charges | 640/8 | €3,389 | €13,091 | +€9,701 | +286.2% |
| Gross operating margin | 9900 | €917,764 | €956,233 | +€38,468 | +4.2% |
| Operating profit (loss) | 9901 | €354,501 | €387,016 | +€32,515 | +9.2% |
| Financial income | 75/76B | €380 | €1,020 | +€640 | +168.6% |
| Recurring financial income | 75 | €380 | €1,020 | +€640 | +168.6% |
| Financial charges | 65/66B | €27,578 | €33,713 | +€6,135 | +22.2% |
| Recurring financial charges | 65 | €27,578 | €33,713 | +€6,135 | +22.2% |
| Profit (loss) for the period before taxes | 9903 | €327,303 | €354,323 | +€27,020 | +8.3% |
| Income taxes | 67/77 | €110,642 | €117,993 | +€7,351 | +6.6% |
| Profit (loss) for the period | 9904 | €216,661 | €236,330 | +€19,669 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €216,661 | €236,330 | +€19,669 | +9.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.