OTH Inspection: 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.
OTH Inspection
Largest movements
- Current investments -€44,478
down €44,478 (-87.5%), from €50,860 to €6,382
- Cash -€23,372
down €23,372 (-27.2%), from €86,015 to €62,643
mainly Contributions, distributions and other (-€211,000) and Tax, wage and social debts (-€16,306)
- Receivables within one year -€18,250
down €18,250 (-25.0%), from €73,127 to €54,877
- Reserves -€167,156
no longer reported in 2025 (was €167,156)
- Other debts +€71,209
up €71,209 (+41932.3%), from €170 to €71,379
- Profit (loss) carried forward +€24,741
new in 2025: €24,741
- Tax, wage and social debts -€16,306
down €16,306 (-33.1%), from €49,209 to €32,904
- Gross operating margin +€5,201
up €5,201 (+6.1%), from €85,050 to €90,251
- Financial income +€2,208
up €2,208 (+209.9%), from €1,052 to €3,260
- Financial charges +€926
up €926 (+25.7%), from €3,611 to €4,538
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 | €220,385 | €132,808 | -€87,577 | -39.7% |
| Fixed assets | 21/28 | €7,417 | €6,636 | -€781 | -10.5% |
| Tangible fixed assets | 22/27 | €7,417 | €6,636 | -€781 | -10.5% |
| Furniture and vehicles | 24 | €1,141 | €1,384 | +€243 | +21.3% |
| Other tangible fixed assets | 26 | €6,276 | €5,252 | -€1,024 | -16.3% |
| Current assets | 29/58 | €212,968 | €126,172 | -€86,796 | -40.8% |
| Amounts receivable within one year | 40/41 | €73,127 | €54,877 | -€18,250 | -25.0% |
| Trade receivables | 40 | €73,127 | €54,877 | -€18,250 | -25.0% |
| Current investments | 50/53 | €50,860 | €6,382 | -€44,478 | -87.5% |
| Cash at bank and in hand | 54/58 | €86,015 | €62,643 | -€23,372 | -27.2% |
| Deferred charges and accrued income | 490/1 | €2,966 | €2,270 | -€696 | -23.5% |
| Total equity and liabilities | 10/49 | €220,385 | €132,808 | -€87,577 | -39.7% |
| Equity | 10/15 | €169,656 | €27,241 | -€142,415 | -83.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €167,156 | - | -€167,156 | |
| Distributable reserves | 133 | €167,156 | - | -€167,156 | |
| Profit (loss) carried forward | 14 | - | €24,741 | +€24,741 | |
| Amounts payable | 17/49 | €50,729 | €105,567 | +€54,838 | +108.1% |
| Amounts payable within one year | 42/48 | €50,729 | €105,567 | +€54,838 | +108.1% |
| Trade debts | 44 | €1,350 | €1,284 | -€66 | -4.9% |
| Suppliers | 440/4 | €1,350 | €1,284 | -€66 | -4.9% |
| Taxes, remuneration and social security | 45 | €49,209 | €32,904 | -€16,306 | -33.1% |
| Taxes | 450/3 | €49,209 | €32,904 | -€16,306 | -33.1% |
| Other amounts payable | 47/48 | €170 | €71,379 | +€71,209 | +41932.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,675 | €1,967 | +€293 | +17.5% |
| Other operating charges | 640/8 | €364 | €727 | +€362 | +99.5% |
| Gross operating margin | 9900 | €85,050 | €90,251 | +€5,201 | +6.1% |
| Operating profit (loss) | 9901 | €83,011 | €87,557 | +€4,546 | +5.5% |
| Financial income | 75/76B | €1,052 | €3,260 | +€2,208 | +209.9% |
| Recurring financial income | 75 | €1,052 | €3,260 | +€2,208 | +209.9% |
| Financial charges | 65/66B | €3,611 | €4,538 | +€926 | +25.7% |
| Recurring financial charges | 65 | €3,611 | €4,538 | +€926 | +25.7% |
| Profit (loss) for the period before taxes | 9903 | €80,452 | €86,280 | +€5,828 | +7.2% |
| Income taxes | 67/77 | €16,897 | €17,695 | +€797 | +4.7% |
| Profit (loss) for the period | 9904 | €63,555 | €68,585 | +€5,030 | +7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €63,555 | €68,585 | +€5,030 | +7.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.