OTIUM: what changed
What changed
OTIUM
NACE 47.521, Retail sale of hardware, building materials, paint and glass (general range)
filed annual accounts (NBB)
Net result for the year
€4,736
2025 · €1,626+€3,110
Equity
€178,552
2025 · €173,816+€4,736
Cash
€36
2025 · €278-€242
Balance sheet total
€201,834
2025 · €187,855+€13,979
Largest movements
Assets
- Receivables within one year +€16,966
up €16,966 (+14.8%), from €114,546 to €131,511
of which Trade receivables: +€19,849
Equity and liabilities
- Trade debts +€8,482
up €8,482 (+63.6%), from €13,346 to €21,828
- Profit (loss) carried forward +€4,736
up €4,736 (+263%), from €1,799 to €6,534
Income statement
- Gross operating margin +€3,948
up €3,948 (+17.3%), from €22,832 to €26,780
- Taxes +€762
new in 2026: €762
- Financial income -€671
down €671 (-19.7%), from €3,403 to €2,732
- Depreciation -€376
down €376 (-16.2%), from €2,315 to €1,939
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€1,626
Gross operating margin
+€3,948
Depreciation
+€376
Other operating charges
+€226
Financial income
-€671
Financial charges
-€7
Taxes
-€762
Result 2026
€4,736
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€242
Investment
€0
Financing
€0
Cash 2025
€278
From operations (derived)
-€242
Net result for the year
+€4,736
Depreciation
+€1,939
Receivables within one year
-€16,966
Deferred charges and accrued income
+€805
Trade debts
+€8,482
Tax, wage and social debts
+€762
Cash 2026
€36
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €187,855 | €201,834 | +€13,979 | +7.4% |
| Fixed assets | 21/28 | €67,740 | €65,800 | -€1,939 | -2.9% |
| Tangible fixed assets | 22/27 | €67,740 | €65,800 | -€1,939 | -2.9% |
| Land and buildings | 22 | €57,461 | €57,461 | = | 0.0% |
| Plant, machinery and equipment | 23 | €10,279 | €8,340 | -€1,939 | -18.9% |
| Current assets | 29/58 | €120,115 | €136,034 | +€15,919 | +13.3% |
| Amounts receivable within one year | 40/41 | €114,546 | €131,511 | +€16,966 | +14.8% |
| Trade receivables | 40 | €26,353 | €46,203 | +€19,849 | +75.3% |
| Other amounts receivable | 41 | €88,192 | €85,309 | -€2,884 | -3.3% |
| Cash at bank and in hand | 54/58 | €278 | €36 | -€242 | -87.0% |
| Deferred charges and accrued income | 490/1 | €5,291 | €4,486 | -€805 | -15.2% |
| Total equity and liabilities | 10/49 | €187,855 | €201,834 | +€13,979 | +7.4% |
| Equity | 10/15 | €173,816 | €178,552 | +€4,736 | +2.7% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €22,017 | €22,017 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,017 | €7,017 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,799 | €6,534 | +€4,736 | +263% |
| Amounts payable | 17/49 | €14,039 | €23,283 | +€9,244 | +65.8% |
| Amounts payable within one year | 42/48 | €14,039 | €23,283 | +€9,244 | +65.8% |
| Trade debts | 44 | €13,346 | €21,828 | +€8,482 | +63.6% |
| Suppliers | 440/4 | €13,346 | €21,828 | +€8,482 | +63.6% |
| Taxes, remuneration and social security | 45 | - | €762 | +€762 | |
| Taxes | 450/3 | - | €762 | +€762 | |
| Other amounts payable | 47/48 | €693 | €693 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,315 | €1,939 | -€376 | -16.2% |
| Other operating charges | 640/8 | €22,196 | €21,970 | -€226 | -1.0% |
| Gross operating margin | 9900 | €22,832 | €26,780 | +€3,948 | +17.3% |
| Operating profit (loss) | 9901 | -€1,679 | €2,870 | +€4,549 | |
| Financial income | 75/76B | €3,403 | €2,732 | -€671 | -19.7% |
| Recurring financial income | 75 | €3,403 | €2,732 | -€671 | -19.7% |
| Financial charges | 65/66B | €98 | €105 | +€7 | +6.7% |
| Recurring financial charges | 65 | €98 | €105 | +€7 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €1,626 | €5,498 | +€3,872 | +238% |
| Income taxes | 67/77 | - | €762 | +€762 | |
| Profit (loss) for the period | 9904 | €1,626 | €4,736 | +€3,110 | +191% |
| Profit (loss) for the period to be appropriated | 9905 | €1,626 | €4,736 | +€3,110 | +191% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.