Otium Consumer: 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 Consumer
Largest movements
- Deferred charges and accrued income +€72.9m
up €72.9m (+34918.3%), from €208,852 to €73.1m
- Cash -€21.8m
down €21.8m (-100.0%), from €21.8m to €1,007
mainly Deferred charges and accrued income (-€72.9m) and Other debts (-€20.8m)
- Receivables within one year +€16.2m
up €16.2m (+49.3%), from €32.9m to €49.2m
- Current investments -€10.6m
down €10.6m (-100.0%), from €10.6m to €0
- Receivables after one year -€2.4m
down €2.4m (-100.0%), from €2.4m to €0
- Profit (loss) carried forward +€75.0m
up €75.0m (+679.0%), from €11.1m to €86.1m
- Other debts -€20.8m
down €20.8m (-100.0%), from €20.8m to €1,593
- Financial income -€141.4m
down €141.4m (-64.9%), from €218.0m to €76.6m
of which Non-recurring financial income: -€144.2m
- Taxes +€781,607
new in 2025: €781,607
- Financial charges -€529,346
down €529,346 (-75.7%), from €698,913 to €169,567
of which Financial charges: -€493,080
- Gross operating margin -€99,628
down €99,628 (-25.5%), from -€390,081 to -€489,709
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 | €88,882,816 | €143,624,905 | +€54.7m | +61.6% |
| Fixed assets | 21/28 | €20,924,215 | €21,324,342 | +€400,127 | +1.9% |
| Financial fixed assets | 28 | €20,924,215 | €21,324,342 | +€400,127 | +1.9% |
| Current assets | 29/58 | €67,958,601 | €122,300,563 | +€54.3m | +80.0% |
| Amounts receivable after more than one year | 29 | €2,398,276 | €0 | -€2.4m | -100.0% |
| Other amounts receivable | 291 | €2,398,276 | €0 | -€2.4m | -100.0% |
| Amounts receivable within one year | 40/41 | €32,933,593 | €49,162,877 | +€16.2m | +49.3% |
| Other amounts receivable | 41 | €32,933,593 | €49,162,877 | +€16.2m | +49.3% |
| Current investments | 50/53 | €10,595,160 | €0 | -€10.6m | -100.0% |
| Cash at bank and in hand | 54/58 | €21,822,720 | €1,007 | -€21.8m | -100.0% |
| Deferred charges and accrued income | 490/1 | €208,852 | €73,136,678 | +€72.9m | +34918.3% |
| Total equity and liabilities | 10/49 | €88,882,816 | €143,624,905 | +€54.7m | +61.6% |
| Equity | 10/15 | €62,558,949 | €137,598,015 | +€75.0m | +119.9% |
| Contributions | 10/11 | €51,508,200 | €51,508,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,050,749 | €86,089,815 | +€75.0m | +679.0% |
| Amounts payable | 17/49 | €26,323,867 | €6,026,890 | -€20.3m | -77.1% |
| Amounts payable after more than one year | 17 | €4,999,494 | €4,391,973 | -€607,521 | -12.2% |
| Financial debts | 170/4 | €4,999,494 | €4,391,973 | -€607,521 | -12.2% |
| Amounts payable within one year | 42/48 | €21,324,373 | €927,407 | -€20.4m | -95.7% |
| Current portion of amounts payable after more than one year | 42 | €348,712 | €0 | -€348,712 | -100.0% |
| Trade debts | 44 | €176,086 | €144,207 | -€31,879 | -18.1% |
| Suppliers | 440/4 | €176,086 | €144,207 | -€31,879 | -18.1% |
| Taxes, remuneration and social security | 45 | - | €781,607 | +€781,607 | |
| Taxes | 450/3 | - | €781,607 | +€781,607 | |
| Other amounts payable | 47/48 | €20,799,575 | €1,593 | -€20.8m | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €707,511 | +€707,511 | |
| Other operating charges | 640/8 | €1,026 | €1,303 | +€277 | +26.9% |
| Non-recurring operating charges | 66A | €194,719 | €114,062 | -€80,657 | -41.4% |
| Gross operating margin | 9900 | -€390,081 | -€489,709 | -€99,628 | -25.5% |
| Operating profit (loss) | 9901 | -€585,826 | -€605,074 | -€19,248 | -3.3% |
| Financial income | 75/76B | €217,977,251 | €76,595,313 | -€141.4m | -64.9% |
| Recurring financial income | 75 | €644,777 | €3,478,006 | +€2.8m | +439.4% |
| Non-recurring financial income | 76B | €217,332,474 | €73,117,307 | -€144.2m | -66.4% |
| Financial charges | 65/66B | €698,913 | €169,567 | -€529,346 | -75.7% |
| Recurring financial charges | 65 | €612,494 | €119,414 | -€493,080 | -80.5% |
| Non-recurring financial charges | 66B | €86,419 | €50,153 | -€36,266 | -42.0% |
| Profit (loss) for the period before taxes | 9903 | €216,692,511 | €75,820,672 | -€140.9m | -65.0% |
| Income taxes | 67/77 | - | €781,607 | +€781,607 | |
| Profit (loss) for the period | 9904 | €216,692,511 | €75,039,065 | -€141.7m | -65.4% |
| Profit (loss) for the period to be appropriated | 9905 | €216,692,511 | €75,039,065 | -€141.7m | -65.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.