OTG 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.
OTG CONSULT
Largest movements
- Intangible fixed assets -€12,125
no longer reported in 2025 (was €12,125)
- Receivables within one year +€11,777
up €11,777 (+35.1%), from €33,591 to €45,368
of which Other amounts receivable: +€7,574
- Cash -€1,608
down €1,608 (-17.6%), from €9,112 to €7,504
mainly Receivables within one year (-€11,777) and Trade debts (-€5,785)
- Stocks and contracts -€1,131
down €1,131 (-28.8%), from €3,931 to €2,801
- Deferred charges and accrued income +€859
up €859 (+21.9%), from €3,922 to €4,780
- Trade debts -€5,785
down €5,785 (-53.5%), from €10,814 to €5,030
- Profit (loss) carried forward +€4,892
up €4,892 (+15.3%), from €31,947 to €36,840
- Tax, wage and social debts -€1,854
down €1,854 (-81.8%), from €2,266 to €412
- Gross operating margin +€11,933
up €11,933 (+94.8%), from €12,592 to €24,524
- Taxes +€2,043
up €2,043 (+86.0%), from €2,376 to €4,419
- Other operating charges +€1,562
up €1,562 (+178%), from €878 to €2,440
- Depreciation -€632
down €632 (-4.7%), from €13,568 to €12,936
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 | €69,155 | €66,116 | -€3,039 | -4.4% |
| Fixed assets | 21/28 | €18,598 | €5,662 | -€12,936 | -69.6% |
| Intangible fixed assets | 21 | €12,125 | - | -€12,125 | |
| Tangible fixed assets | 22/27 | €5,674 | €4,862 | -€811 | -14.3% |
| Furniture and vehicles | 24 | €423 | €200 | -€222 | -52.6% |
| Other tangible fixed assets | 26 | €5,251 | €4,662 | -€589 | -11.2% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €50,556 | €60,454 | +€9,897 | +19.6% |
| Stocks and contracts in progress | 3 | €3,931 | €2,801 | -€1,131 | -28.8% |
| Stocks | 30/36 | €3,931 | €2,801 | -€1,131 | -28.8% |
| Amounts receivable within one year | 40/41 | €33,591 | €45,368 | +€11,777 | +35.1% |
| Trade receivables | 40 | €334 | €4,538 | +€4,204 | +1,260% |
| Other amounts receivable | 41 | €33,257 | €40,831 | +€7,574 | +22.8% |
| Cash at bank and in hand | 54/58 | €9,112 | €7,504 | -€1,608 | -17.6% |
| Deferred charges and accrued income | 490/1 | €3,922 | €4,780 | +€859 | +21.9% |
| Total equity and liabilities | 10/49 | €69,155 | €66,116 | -€3,039 | -4.4% |
| Equity | 10/15 | €50,547 | €55,440 | +€4,892 | +9.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,947 | €36,840 | +€4,892 | +15.3% |
| Amounts payable | 17/49 | €18,607 | €10,677 | -€7,931 | -42.6% |
| Amounts payable within one year | 42/48 | €18,607 | €10,677 | -€7,931 | -42.6% |
| Trade debts | 44 | €10,814 | €5,030 | -€5,785 | -53.5% |
| Suppliers | 440/4 | €10,814 | €5,030 | -€5,785 | -53.5% |
| Taxes, remuneration and social security | 45 | €2,266 | €412 | -€1,854 | -81.8% |
| Taxes | 450/3 | €2,266 | €412 | -€1,854 | -81.8% |
| Other amounts payable | 47/48 | €5,527 | €5,235 | -€292 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,568 | €12,936 | -€632 | -4.7% |
| Other operating charges | 640/8 | €878 | €2,440 | +€1,562 | +178% |
| Gross operating margin | 9900 | €12,592 | €24,524 | +€11,933 | +94.8% |
| Operating profit (loss) | 9901 | -€1,854 | €9,149 | +€11,003 | |
| Financial income | 75/76B | €1,809 | €1,753 | -€56 | -3.1% |
| Recurring financial income | 75 | €1,809 | €1,753 | -€56 | -3.1% |
| Financial charges | 65/66B | €1,421 | €1,591 | +€169 | +11.9% |
| Recurring financial charges | 65 | €1,421 | €1,591 | +€169 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,466 | €9,311 | +€10,778 | |
| Income taxes | 67/77 | €2,376 | €4,419 | +€2,043 | +86.0% |
| Profit (loss) for the period | 9904 | -€3,842 | €4,892 | +€8,735 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,842 | €4,892 | +€8,735 |
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 21 October 2026 via checked.be.