OTM Consulting: 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.
OTM Consulting
Largest movements
- Cash +€49,814
up €49,814 (+30.0%), from €166,229 to €216,044
mainly Other debts (+€224,277) and Net result for the year (+€43,555)
- Receivables within one year -€14,818
down €14,818 (-36.2%), from €40,880 to €26,063
of which Trade receivables: -€18,634
- Other debts +€224,277
up €224,277 (+2470.4%), from €9,079 to €233,356
- Profit (loss) carried forward -€187,945
down €187,945 (-98.8%), from €190,164 to €2,220
- Gross operating margin -€31,477
down €31,477 (-36.0%), from €87,370 to €55,892
- Taxes -€6,376
down €6,376 (-35.7%), from €17,854 to €11,478
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €208,759 | €244,288 | +€35,529 | +17.0% |
| Fixed assets | 21/28 | €1,650 | €1,650 | = | 0.0% |
| Financial fixed assets | 28 | €1,650 | €1,650 | = | 0.0% |
| Current assets | 29/58 | €207,109 | €242,638 | +€35,529 | +17.2% |
| Amounts receivable within one year | 40/41 | €40,880 | €26,063 | -€14,818 | -36.2% |
| Trade receivables | 40 | €36,174 | €17,540 | -€18,634 | -51.5% |
| Other amounts receivable | 41 | €4,706 | €8,522 | +€3,816 | +81.1% |
| Cash at bank and in hand | 54/58 | €166,229 | €216,044 | +€49,814 | +30.0% |
| Deferred charges and accrued income | 490/1 | - | €532 | +€532 | |
| Total equity and liabilities | 10/49 | €208,759 | €244,288 | +€35,529 | +17.0% |
| Equity | 10/15 | €191,164 | €3,220 | -€187,945 | -98.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €190,164 | €2,220 | -€187,945 | -98.8% |
| Amounts payable | 17/49 | €17,595 | €241,069 | +€223,473 | +1270.1% |
| Amounts payable within one year | 42/48 | €17,595 | €241,069 | +€223,473 | +1270.1% |
| Trade debts | 44 | €1,294 | €1,246 | -€48 | -3.7% |
| Suppliers | 440/4 | €1,294 | €1,246 | -€48 | -3.7% |
| Taxes, remuneration and social security | 45 | €7,222 | €6,467 | -€755 | -10.5% |
| Taxes | 450/3 | €7,222 | €6,467 | -€755 | -10.5% |
| Other amounts payable | 47/48 | €9,079 | €233,356 | +€224,277 | +2470.4% |
| Other operating charges | 640/8 | €119 | €465 | +€347 | +291.8% |
| Gross operating margin | 9900 | €87,370 | €55,892 | -€31,477 | -36.0% |
| Operating profit (loss) | 9901 | €87,251 | €55,427 | -€31,824 | -36.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €102 | €394 | +€293 | +288.2% |
| Recurring financial charges | 65 | €102 | €394 | +€293 | +288.2% |
| Profit (loss) for the period before taxes | 9903 | €87,149 | €55,033 | -€32,116 | -36.9% |
| Income taxes | 67/77 | €17,854 | €11,478 | -€6,376 | -35.7% |
| Profit (loss) for the period | 9904 | €69,295 | €43,555 | -€25,740 | -37.1% |
| Profit (loss) for the period to be appropriated | 9905 | €69,295 | €43,555 | -€25,740 | -37.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.