OTIS: 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.
OTIS
Largest movements
- Receivables within one year +€2,083
up €2,083 (+2.9%), from €72,758 to €74,841
- Reserves +€1,893
up €1,893 (+17.7%), from €10,705 to €12,598
of which Distributable reserves: +€1,893
- Financial income +€259
up €259 (+9.7%), from €2,667 to €2,926
- Gross operating margin -€121
down €121 (-16.7%), from -€723 to -€843
- Taxes +€13
up €13 (+7.6%), from €176 to €189
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
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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,758 | €74,841 | +€2,083 | +2.9% |
| Current assets | 29/58 | €72,758 | €74,841 | +€2,083 | +2.9% |
| Amounts receivable within one year | 40/41 | €72,758 | €74,841 | +€2,083 | +2.9% |
| Other amounts receivable | 41 | €72,758 | €74,841 | +€2,083 | +2.9% |
| Total equity and liabilities | 10/49 | €72,758 | €74,841 | +€2,083 | +2.9% |
| Equity | 10/15 | €66,652 | €68,545 | +€1,893 | +2.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,705 | €12,598 | +€1,893 | +17.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €8,845 | €10,738 | +€1,893 | +21.4% |
| Profit (loss) carried forward | 14 | €49,747 | €49,747 | = | 0.0% |
| Amounts payable | 17/49 | €6,107 | €6,296 | +€189 | +3.1% |
| Amounts payable within one year | 42/48 | €6,107 | €6,296 | +€189 | +3.1% |
| Financial debts | 43 | €3 | €3 | = | 0.0% |
| Credit institutions | 430/8 | €3 | €3 | = | 0.0% |
| Trade debts | 44 | €5,928 | €5,928 | = | 0.0% |
| Suppliers | 440/4 | €5,928 | €5,928 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €176 | €365 | +€189 | +108% |
| Taxes | 450/3 | €176 | €365 | +€189 | +108% |
| Gross operating margin | 9900 | -€723 | -€843 | -€121 | -16.7% |
| Operating profit (loss) | 9901 | -€723 | -€843 | -€121 | -16.7% |
| Financial income | 75/76B | €2,667 | €2,926 | +€259 | +9.7% |
| Recurring financial income | 75 | €2,667 | €2,926 | +€259 | +9.7% |
| Financial charges | 65/66B | €8 | - | -€8 | |
| Recurring financial charges | 65 | €8 | - | -€8 | |
| Profit (loss) for the period before taxes | 9903 | €1,936 | €2,083 | +€147 | +7.6% |
| Income taxes | 67/77 | €176 | €189 | +€13 | +7.6% |
| Profit (loss) for the period | 9904 | €1,760 | €1,893 | +€133 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,760 | €1,893 | +€133 | +7.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.