OTIUM: 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.
OTIUM
Largest movements
- Tangible fixed assets -€22,140
down €22,140 (-8.1%), from €274,518 to €252,378
of which Furniture and vehicles: -€18,793
- Receivables within one year -€6,971
down €6,971 (-36.4%), from €19,175 to €12,204
of which Other amounts receivable: -€5,354
- Stocks and contracts +€5,300
up €5,300 (+27.1%), from €19,593 to €24,893
- Cash +€4,407
up €4,407 (+92.3%), from €4,775 to €9,182
mainly Depreciation (+€36,657) and Receivables within one year (+€6,971)
- Debts after one year -€33,062
down €33,062 (-16.5%), from €199,819 to €166,757
- Other debts +€4,487
up €4,487 (+42.0%), from €10,680 to €15,167
- Depreciation +€3,926
up €3,926 (+12.0%), from €32,731 to €36,657
- Other operating charges -€917
down €917 (-37.1%), from €2,472 to €1,555
- Gross operating margin -€770
down €770 (-1.5%), from €51,433 to €50,663
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 | €322,497 | €302,343 | -€20,154 | -6.2% |
| Fixed assets | 21/28 | €274,768 | €252,628 | -€22,140 | -8.1% |
| Tangible fixed assets | 22/27 | €274,518 | €252,378 | -€22,140 | -8.1% |
| Land and buildings | 22 | €115,781 | €112,543 | -€3,238 | -2.8% |
| Plant, machinery and equipment | 23 | €80,878 | €80,820 | -€58 | -0.1% |
| Furniture and vehicles | 24 | €77,808 | €59,015 | -€18,793 | -24.2% |
| Other tangible fixed assets | 26 | €51 | - | -€51 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €47,729 | €49,715 | +€1,987 | +4.2% |
| Stocks and contracts in progress | 3 | €19,593 | €24,893 | +€5,300 | +27.1% |
| Contracts in progress | 37 | €19,593 | €24,893 | +€5,300 | +27.1% |
| Amounts receivable within one year | 40/41 | €19,175 | €12,204 | -€6,971 | -36.4% |
| Trade receivables | 40 | €11,672 | €10,055 | -€1,617 | -13.9% |
| Other amounts receivable | 41 | €7,503 | €2,149 | -€5,354 | -71.4% |
| Cash at bank and in hand | 54/58 | €4,775 | €9,182 | +€4,407 | +92.3% |
| Deferred charges and accrued income | 490/1 | €4,186 | €3,437 | -€750 | -17.9% |
| Total equity and liabilities | 10/49 | €322,497 | €302,343 | -€20,154 | -6.2% |
| Equity | 10/15 | €67,292 | €70,384 | +€3,092 | +4.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €47,292 | €50,384 | +€3,092 | +6.5% |
| Distributable reserves | 133 | €47,292 | €50,384 | +€3,092 | +6.5% |
| Amounts payable | 17/49 | €255,205 | €231,959 | -€23,246 | -9.1% |
| Amounts payable after more than one year | 17 | €199,819 | €166,757 | -€33,062 | -16.5% |
| Financial debts | 170/4 | €199,819 | €166,757 | -€33,062 | -16.5% |
| Amounts payable within one year | 42/48 | €55,386 | €65,202 | +€9,816 | +17.7% |
| Current portion of amounts payable after more than one year | 42 | €32,028 | €33,138 | +€1,111 | +3.5% |
| Trade debts | 44 | €9,231 | €11,139 | +€1,908 | +20.7% |
| Suppliers | 440/4 | €9,231 | €11,139 | +€1,908 | +20.7% |
| Taxes, remuneration and social security | 45 | €3,447 | €5,757 | +€2,310 | +67.0% |
| Taxes | 450/3 | €3,447 | €5,757 | +€2,310 | +67.0% |
| Other amounts payable | 47/48 | €10,680 | €15,167 | +€4,487 | +42.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,731 | €36,657 | +€3,926 | +12.0% |
| Other operating charges | 640/8 | €2,472 | €1,555 | -€917 | -37.1% |
| Gross operating margin | 9900 | €51,433 | €50,663 | -€770 | -1.5% |
| Operating profit (loss) | 9901 | €16,230 | €12,450 | -€3,780 | -23.3% |
| Financial income | 75/76B | €98 | €43 | -€55 | -56.2% |
| Recurring financial income | 75 | €98 | €43 | -€55 | -56.2% |
| Financial charges | 65/66B | €5,981 | €5,927 | -€54 | -0.9% |
| Recurring financial charges | 65 | €5,981 | €5,927 | -€54 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €10,347 | €6,567 | -€3,781 | -36.5% |
| Income taxes | 67/77 | €3,687 | €3,475 | -€212 | -5.8% |
| Profit (loss) for the period | 9904 | €6,661 | €3,092 | -€3,569 | -53.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,661 | €3,092 | -€3,569 | -53.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.