OTIX: 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.
OTIX
Largest movements
- Current investments -€150,000
no longer reported in 2025 (was €150,000)
- Cash +€96,899
up €96,899 (+138.2%), from €70,099 to €166,997
mainly Current investments (+€150,000) and Net result for the year (+€88,502)
- Financial fixed assets +€19,357
up €19,357 (+19.7%), from €98,231 to €117,588
- Tangible fixed assets +€5,035
up €5,035 (+38.3%), from €13,147 to €18,182
of which Furniture and vehicles: +€5,378
- Receivables within one year -€3,739
down €3,739 (-16.0%), from €23,350 to €19,611
of which Other amounts receivable: -€3,131
- Reserves -€24,318
down €24,318 (-7.6%), from €319,918 to €295,601
of which Distributable reserves: -€24,318
- Other debts -€8,160
no longer reported in 2025 (was €8,160)
- Gross operating margin +€41,206
up €41,206 (+42.7%), from €96,491 to €137,697
- Taxes +€17,935
up €17,935 (+87.4%), from €20,524 to €38,460
- Financial charges +€4,433
up €4,433 (+685.2%), from €647 to €5,080
- Financial income -€4,283
down €4,283 (-58.1%), from €7,366 to €3,083
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 | €359,196 | €326,915 | -€32,281 | -9.0% |
| Fixed assets | 21/28 | €111,378 | €135,770 | +€24,392 | +21.9% |
| Tangible fixed assets | 22/27 | €13,147 | €18,182 | +€5,035 | +38.3% |
| Land and buildings | 22 | €1,372 | €1,029 | -€343 | -25.0% |
| Furniture and vehicles | 24 | €11,775 | €17,153 | +€5,378 | +45.7% |
| Financial fixed assets | 28 | €98,231 | €117,588 | +€19,357 | +19.7% |
| Current assets | 29/58 | €247,817 | €191,145 | -€56,673 | -22.9% |
| Amounts receivable within one year | 40/41 | €23,350 | €19,611 | -€3,739 | -16.0% |
| Trade receivables | 40 | €17,467 | €16,859 | -€608 | -3.5% |
| Other amounts receivable | 41 | €5,883 | €2,752 | -€3,131 | -53.2% |
| Current investments | 50/53 | €150,000 | - | -€150,000 | |
| Cash at bank and in hand | 54/58 | €70,099 | €166,997 | +€96,899 | +138.2% |
| Deferred charges and accrued income | 490/1 | €4,368 | €4,536 | +€168 | +3.8% |
| Total equity and liabilities | 10/49 | €359,196 | €326,915 | -€32,281 | -9.0% |
| Equity | 10/15 | €332,318 | €308,001 | -€24,318 | -7.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €319,918 | €295,601 | -€24,318 | -7.6% |
| Tax-exempt reserves | 132 | €5,186 | €5,186 | = | 0.0% |
| Distributable reserves | 133 | €314,733 | €290,415 | -€24,318 | -7.7% |
| Amounts payable | 17/49 | €26,877 | €18,914 | -€7,963 | -29.6% |
| Amounts payable within one year | 42/48 | €26,088 | €18,489 | -€7,599 | -29.1% |
| Trade debts | 44 | €2,535 | €1,575 | -€959 | -37.8% |
| Suppliers | 440/4 | €2,535 | €1,575 | -€959 | -37.8% |
| Taxes, remuneration and social security | 45 | €15,393 | €16,914 | +€1,521 | +9.9% |
| Taxes | 450/3 | €12,883 | €16,914 | +€4,031 | +31.3% |
| Remuneration and social security | 454/9 | €2,510 | - | -€2,510 | |
| Other amounts payable | 47/48 | €8,160 | - | -€8,160 | |
| Accrued charges and deferred income | 492/3 | €789 | €425 | -€364 | -46.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,177 | €7,453 | +€277 | +3.9% |
| Other operating charges | 640/8 | €1,513 | €1,285 | -€228 | -15.1% |
| Gross operating margin | 9900 | €96,491 | €137,697 | +€41,206 | +42.7% |
| Operating profit (loss) | 9901 | €87,801 | €128,959 | +€41,157 | +46.9% |
| Financial income | 75/76B | €7,366 | €3,083 | -€4,283 | -58.1% |
| Recurring financial income | 75 | €7,366 | €3,083 | -€4,283 | -58.1% |
| Financial charges | 65/66B | €647 | €5,080 | +€4,433 | +685.2% |
| Recurring financial charges | 65 | €647 | €5,080 | +€4,433 | +685.2% |
| Profit (loss) for the period before taxes | 9903 | €94,520 | €126,962 | +€32,442 | +34.3% |
| Income taxes | 67/77 | €20,524 | €38,460 | +€17,935 | +87.4% |
| Profit (loss) for the period | 9904 | €73,996 | €88,502 | +€14,506 | +19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €73,996 | €88,502 | +€14,506 | +19.6% |
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 12 October 2026 via checked.be.