OTHMAN: 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.
OTHMAN
Largest movements
- Stocks and contracts +€24,100
new in 2023: €24,100
- Receivables within one year -€16,135
down €16,135 (-58.6%), from €27,526 to €11,391
of which Trade receivables: -€15,831
- Cash +€3,829
up €3,829 (+119.4%), from €3,206 to €7,035
- Tangible fixed assets -€2,080
no longer reported in 2023 (was €2,080)
of which Furniture and vehicles: -€1,721
- Other debts +€16,948
up €16,948 (+24.9%), from €68,185 to €85,133
- Trade debts -€15,348
down €15,348 (-86.5%), from €17,746 to €2,398
- Tax, wage and social debts +€5,935
up €5,935 (+1170.4%), from €507 to €6,442
of which Remuneration and social security: +€3,880
- Profit (loss) carried forward +€2,064
up €2,064 (+3.0%), from -€67,817 to -€65,753
No income-statement line moved by more than 1% of the activity.
From the 2022 result to the 2023 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,833 | €47,432 | +€9,599 | +25.4% |
| Fixed assets | 21/28 | €6,986 | €4,906 | -€2,080 | -29.8% |
| Tangible fixed assets | 22/27 | €2,080 | - | -€2,080 | |
| Plant, machinery and equipment | 23 | €359 | - | -€359 | |
| Furniture and vehicles | 24 | €1,721 | - | -€1,721 | |
| Financial fixed assets | 28 | €4,906 | €4,906 | +€0 | 0.0% |
| Current assets | 29/58 | €30,847 | €42,526 | +€11,679 | +37.9% |
| Stocks and contracts in progress | 3 | - | €24,100 | +€24,100 | |
| Stocks | 30/36 | - | €24,100 | +€24,100 | |
| Amounts receivable within one year | 40/41 | €27,526 | €11,391 | -€16,135 | -58.6% |
| Trade receivables | 40 | €26,931 | €11,100 | -€15,831 | -58.8% |
| Other amounts receivable | 41 | €595 | €291 | -€304 | -51.2% |
| Cash at bank and in hand | 54/58 | €3,206 | €7,035 | +€3,829 | +119.4% |
| Deferred charges and accrued income | 490/1 | €115 | - | -€115 | |
| Total equity and liabilities | 10/49 | €37,833 | €47,432 | +€9,599 | +25.4% |
| Equity | 10/15 | -€48,605 | -€46,541 | +€2,064 | +4.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | - | €18,592 | +€18,592 | |
| Share premium | 1100/10 | - | €18,592 | +€18,592 | |
| Reserves | 13 | €620 | €620 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€67,817 | -€65,753 | +€2,064 | +3.0% |
| Amounts payable | 17/49 | €86,438 | €93,973 | +€7,535 | +8.7% |
| Amounts payable within one year | 42/48 | €86,438 | €93,973 | +€7,535 | +8.7% |
| Trade debts | 44 | €17,746 | €2,398 | -€15,348 | -86.5% |
| Suppliers | 440/4 | €17,746 | €2,398 | -€15,348 | -86.5% |
| Taxes, remuneration and social security | 45 | €507 | €6,442 | +€5,935 | +1170.4% |
| Taxes | 450/3 | €208 | €2,263 | +€2,055 | +987.6% |
| Remuneration and social security | 454/9 | €299 | €4,179 | +€3,880 | +1297.6% |
| Other amounts payable | 47/48 | €68,185 | €85,133 | +€16,948 | +24.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.