OTISTA: 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.
OTISTA
Largest movements
- Receivables within one year -€12,983
down €12,983 (-32.2%), from €40,287 to €27,304
- Cash -€10,126
down €10,126 (-57.9%), from €17,498 to €7,372
mainly Other debts (-€27,000) and Net result for the year (-€934)
- Tangible fixed assets -€3,280
down €3,280 (-10.4%), from €31,502 to €28,223
- Other debts -€27,000
no longer reported in 2025 (was €27,000)
- Trade debts +€1,182
new in 2025: €1,182
- Profit (loss) carried forward -€934
down €934 (-9.4%), from -€9,933 to -€10,867
- Gross operating margin -€8,519
down €8,519 (-63.6%), from €13,393 to €4,873
- Other operating charges +€3,411
up €3,411 (+227.1%), from €1,502 to €4,913
- Financial income +€670
up €670 (+33.5%), from €1,999 to €2,669
- Financial charges -€213
down €213 (-42.8%), from €497 to €284
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 | €90,280 | €63,898 | -€26,383 | -29.2% |
| Fixed assets | 21/28 | €31,502 | €28,223 | -€3,280 | -10.4% |
| Tangible fixed assets | 22/27 | €31,502 | €28,223 | -€3,280 | -10.4% |
| Land and buildings | 22 | €31,502 | €28,223 | -€3,280 | -10.4% |
| Current assets | 29/58 | €58,778 | €35,675 | -€23,103 | -39.3% |
| Amounts receivable after more than one year | 29 | €890 | €890 | = | 0.0% |
| Other amounts receivable | 291 | €890 | €890 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €40,287 | €27,304 | -€12,983 | -32.2% |
| Other amounts receivable | 41 | €40,287 | €27,304 | -€12,983 | -32.2% |
| Cash at bank and in hand | 54/58 | €17,498 | €7,372 | -€10,126 | -57.9% |
| Deferred charges and accrued income | 490/1 | €102 | €109 | +€6 | +6.2% |
| Total equity and liabilities | 10/49 | €90,280 | €63,898 | -€26,383 | -29.2% |
| Equity | 10/15 | €62,930 | €61,996 | -€934 | -1.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €10,863 | €10,863 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,207 | €6,207 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7 | €7 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,062 | €1,062 | = | 0.0% |
| Distributable reserves | 133 | €3,593 | €3,593 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,933 | -€10,867 | -€934 | -9.4% |
| Amounts payable | 17/49 | €27,350 | €1,902 | -€25,448 | -93.0% |
| Amounts payable within one year | 42/48 | €27,000 | €1,182 | -€25,818 | -95.6% |
| Trade debts | 44 | - | €1,182 | +€1,182 | |
| Suppliers | 440/4 | - | €1,182 | +€1,182 | |
| Other amounts payable | 47/48 | €27,000 | - | -€27,000 | |
| Accrued charges and deferred income | 492/3 | €350 | €720 | +€370 | +105.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,280 | €3,280 | = | 0.0% |
| Other operating charges | 640/8 | €1,502 | €4,913 | +€3,411 | +227.1% |
| Gross operating margin | 9900 | €13,393 | €4,873 | -€8,519 | -63.6% |
| Operating profit (loss) | 9901 | €8,611 | -€3,319 | -€11,930 | |
| Financial income | 75/76B | €1,999 | €2,669 | +€670 | +33.5% |
| Recurring financial income | 75 | €1,999 | €2,669 | +€670 | +33.5% |
| Financial charges | 65/66B | €497 | €284 | -€213 | -42.8% |
| Recurring financial charges | 65 | €497 | €284 | -€213 | -42.8% |
| Profit (loss) for the period before taxes | 9903 | €10,113 | -€934 | -€11,047 | |
| Profit (loss) for the period | 9904 | €10,113 | -€934 | -€11,047 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,113 | -€934 | -€11,047 |
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 2 October 2026 via checked.be.