OTHMAN B: 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.
OTHMAN B
Largest movements
- Tangible fixed assets +€29,665
new in 2025: €29,665
of which Plant, machinery and equipment: +€25,825
- Financial fixed assets +€19,500
new in 2025: €19,500
- Receivables within one year +€16,176
up €16,176 (+235%), from €6,874 to €23,050
- Cash +€7,752
new in 2025: €7,752
mainly Other debts (+€60,903) and Trade debts (+€32,093)
- Intangible fixed assets -€1,004
down €1,004 (-40.2%), from €2,500 to €1,496
- Other debts +€60,903
up €60,903 (+1,554%), from €3,920 to €64,823
- Trade debts +€32,093
up €32,093 (+21,868%), from €147 to €32,240
- Profit (loss) carried forward -€31,868
down €31,868, from €4,818 to -€27,049
- Short-term financial debts +€9,415
up €9,415 (+640%), from €1,470 to €10,885
- Tax, wage and social debts +€1,546
up €1,546 (+27.8%), from €5,559 to €7,105
- Turnover -€76,793
no longer reported in 2025 (was €76,793)
- Purchases and services -€69,389
no longer reported in 2025 (was €69,389)
- Gross operating margin -€31,677
down €31,677, from €7,404 to -€24,274
- Depreciation +€5,339
up €5,339 (+534%), from €1,000 to €6,339
- Taxes -€1,008
no longer reported in 2025 (was €1,008)
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 | €16,915 | €89,004 | +€72,089 | +426% |
| Fixed assets | 21/28 | €2,500 | €50,661 | +€48,161 | +1,926% |
| Intangible fixed assets | 21 | €2,500 | €1,496 | -€1,004 | -40.2% |
| Tangible fixed assets | 22/27 | - | €29,665 | +€29,665 | |
| Plant, machinery and equipment | 23 | - | €25,825 | +€25,825 | |
| Furniture and vehicles | 24 | - | €3,840 | +€3,840 | |
| Financial fixed assets | 28 | - | €19,500 | +€19,500 | |
| Current assets | 29/58 | €14,415 | €38,343 | +€23,928 | +166% |
| Stocks and contracts in progress | 3 | €7,541 | €7,541 | = | 0.0% |
| Stocks | 30/36 | €7,541 | €7,541 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,874 | €23,050 | +€16,176 | +235% |
| Trade receivables | 40 | €6,874 | €23,050 | +€16,176 | +235% |
| Cash at bank and in hand | 54/58 | - | €7,752 | +€7,752 | |
| Total equity and liabilities | 10/49 | €16,915 | €89,004 | +€72,089 | +426% |
| Equity | 10/15 | €5,818 | -€26,049 | -€31,868 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,818 | -€27,049 | -€31,868 | |
| Amounts payable | 17/49 | €11,096 | €115,053 | +€103,956 | +937% |
| Amounts payable within one year | 42/48 | €11,096 | €115,053 | +€103,956 | +937% |
| Financial debts | 43 | €1,470 | €10,885 | +€9,415 | +640% |
| Credit institutions | 430/8 | €1,470 | €10,885 | +€9,415 | +640% |
| Trade debts | 44 | €147 | €32,240 | +€32,093 | +21,868% |
| Suppliers | 440/4 | €147 | €32,240 | +€32,093 | +21,868% |
| Taxes, remuneration and social security | 45 | €5,559 | €7,105 | +€1,546 | +27.8% |
| Taxes | 450/3 | €5,559 | €7,105 | +€1,546 | +27.8% |
| Other amounts payable | 47/48 | €3,920 | €64,823 | +€60,903 | +1,554% |
| Turnover | 70 | €76,793 | - | -€76,793 | |
| Goods, raw materials, services and sundry goods | 60/61 | €69,389 | - | -€69,389 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €6,339 | +€5,339 | +534% |
| Other operating charges | 640/8 | €1,468 | €1,090 | -€378 | -25.8% |
| Gross operating margin | 9900 | €7,404 | -€24,274 | -€31,677 | |
| Operating profit (loss) | 9901 | €4,936 | -€31,703 | -€36,638 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €46 | €165 | +€119 | +256% |
| Recurring financial charges | 65 | €46 | €165 | +€119 | +256% |
| Profit (loss) for the period before taxes | 9903 | €4,889 | -€31,868 | -€36,757 | |
| Income taxes | 67/77 | €1,008 | - | -€1,008 | |
| Profit (loss) for the period | 9904 | €3,881 | -€31,868 | -€35,749 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,881 | -€31,868 | -€35,749 |
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 13 October 2026 via checked.be.