OTICS CONSULTING: 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.
OTICS CONSULTING
Largest movements
- Tangible fixed assets +€16,705
up €16,705 (+629.0%), from €2,656 to €19,361
of which Plant, machinery and equipment: +€14,804
- Receivables within one year +€3,873
up €3,873 (+34.4%), from €11,251 to €15,124
of which Trade receivables: +€4,132
- Cash -€3,230
down €3,230 (-9.5%), from €34,111 to €30,881
mainly Contributions, distributions and other (-€58,593) and Investment in fixed assets (net) (-€19,106)
- Other debts +€15,650
up €15,650 (+44.3%), from €35,300 to €50,950
- Tax, wage and social debts +€2,458
up €2,458 (+31.7%), from €7,762 to €10,220
- Trade debts -€846
down €846 (-45.5%), from €1,859 to €1,013
- Gross operating margin +€25,539
up €25,539 (+43.9%), from €58,128 to €83,667
- Taxes +€6,194
up €6,194 (+38.7%), from €16,000 to €22,194
- Depreciation +€1,593
up €1,593 (+196.9%), from €809 to €2,401
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,018 | €65,365 | +€17,348 | +36.1% |
| Fixed assets | 21/28 | €2,656 | €19,361 | +€16,705 | +629.0% |
| Tangible fixed assets | 22/27 | €2,656 | €19,361 | +€16,705 | +629.0% |
| Land and buildings | 22 | €1,409 | €3,310 | +€1,901 | +134.9% |
| Plant, machinery and equipment | 23 | €1,247 | €16,051 | +€14,804 | +1187.0% |
| Current assets | 29/58 | €45,362 | €46,005 | +€643 | +1.4% |
| Amounts receivable within one year | 40/41 | €11,251 | €15,124 | +€3,873 | +34.4% |
| Trade receivables | 40 | €9,946 | €14,078 | +€4,132 | +41.5% |
| Other amounts receivable | 41 | €1,304 | €1,045 | -€259 | -19.9% |
| Cash at bank and in hand | 54/58 | €34,111 | €30,881 | -€3,230 | -9.5% |
| Total equity and liabilities | 10/49 | €48,018 | €65,365 | +€17,348 | +36.1% |
| Equity | 10/15 | €3,096 | €3,181 | +€85 | +2.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €596 | €596 | = | 0.0% |
| Non-distributable reserves | 130/1 | €596 | €596 | = | 0.0% |
| Reserves not available under the articles | 1311 | €596 | €596 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,001 | €1,086 | +€85 | +8.5% |
| Amounts payable | 17/49 | €44,921 | €62,184 | +€17,262 | +38.4% |
| Amounts payable within one year | 42/48 | €44,921 | €62,184 | +€17,262 | +38.4% |
| Trade debts | 44 | €1,859 | €1,013 | -€846 | -45.5% |
| Suppliers | 440/4 | €1,859 | €1,013 | -€846 | -45.5% |
| Taxes, remuneration and social security | 45 | €7,762 | €10,220 | +€2,458 | +31.7% |
| Taxes | 450/3 | €7,762 | €10,220 | +€2,458 | +31.7% |
| Other amounts payable | 47/48 | €35,300 | €50,950 | +€15,650 | +44.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €809 | €2,401 | +€1,593 | +196.9% |
| Other operating charges | 640/8 | €372 | €368 | -€4 | -1.0% |
| Gross operating margin | 9900 | €58,128 | €83,667 | +€25,539 | +43.9% |
| Operating profit (loss) | 9901 | €56,947 | €80,897 | +€23,950 | +42.1% |
| Financial charges | 65/66B | €43 | €26 | -€17 | -40.3% |
| Recurring financial charges | 65 | €43 | €26 | -€17 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | €56,904 | €80,871 | +€23,967 | +42.1% |
| Income taxes | 67/77 | €16,000 | €22,194 | +€6,194 | +38.7% |
| Profit (loss) for the period | 9904 | €40,904 | €58,678 | +€17,774 | +43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €40,904 | €58,678 | +€17,774 | +43.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.