OTOCONSULT: 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.
OTOCONSULT
Largest movements
- Intangible fixed assets -€25,000
down €25,000 (-10.6%), from €236,370 to €211,370
- Cash +€11,191
up €11,191 (+9.3%), from €119,958 to €131,149
mainly Net result for the year (+€67,622) and Depreciation (+€25,021)
- Receivables within one year -€6,093
down €6,093 (-42.5%), from €14,321 to €8,229
of which Other amounts receivable: -€7,521
- Reserves +€67,622
up €67,622 (+75.1%), from €90,004 to €157,626
- Trade debts -€56,911
down €56,911 (-23.8%), from €239,154 to €182,243
- Tax, wage and social debts -€29,072
down €29,072 (-80.2%), from €36,255 to €7,184
of which Taxes: -€23,252
- Gross operating margin -€37,420
down €37,420 (-23.5%), from €159,391 to €121,971
- Staff costs -€16,119
down €16,119 (-88.1%), from €18,304 to €2,185
- Depreciation +€10,596
up €10,596 (+73.5%), from €14,425 to €25,021
- Taxes -€9,471
down €9,471 (-26.7%), from €35,435 to €25,964
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 | €370,649 | €351,407 | -€19,242 | -5.2% |
| Fixed assets | 21/28 | €236,370 | €212,029 | -€24,341 | -10.3% |
| Intangible fixed assets | 21 | €236,370 | €211,370 | -€25,000 | -10.6% |
| Tangible fixed assets | 22/27 | - | €659 | +€659 | |
| Plant, machinery and equipment | 23 | - | €659 | +€659 | |
| Current assets | 29/58 | €134,279 | €139,378 | +€5,099 | +3.8% |
| Amounts receivable within one year | 40/41 | €14,321 | €8,229 | -€6,093 | -42.5% |
| Trade receivables | 40 | €5,737 | €7,165 | +€1,428 | +24.9% |
| Other amounts receivable | 41 | €8,585 | €1,064 | -€7,521 | -87.6% |
| Cash at bank and in hand | 54/58 | €119,958 | €131,149 | +€11,191 | +9.3% |
| Total equity and liabilities | 10/49 | €370,649 | €351,407 | -€19,242 | -5.2% |
| Equity | 10/15 | €91,004 | €158,626 | +€67,622 | +74.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €90,004 | €157,626 | +€67,622 | +75.1% |
| Distributable reserves | 133 | €90,004 | €157,626 | +€67,622 | +75.1% |
| Amounts payable | 17/49 | €279,645 | €192,781 | -€86,864 | -31.1% |
| Amounts payable within one year | 42/48 | €279,645 | €192,781 | -€86,864 | -31.1% |
| Trade debts | 44 | €239,154 | €182,243 | -€56,911 | -23.8% |
| Suppliers | 440/4 | €239,154 | €182,243 | -€56,911 | -23.8% |
| Advances received on contracts in progress | 46 | €4,235 | €3,025 | -€1,210 | -28.6% |
| Taxes, remuneration and social security | 45 | €36,255 | €7,184 | -€29,072 | -80.2% |
| Taxes | 450/3 | €30,435 | €7,184 | -€23,252 | -76.4% |
| Remuneration and social security | 454/9 | €5,820 | - | -€5,820 | |
| Other amounts payable | 47/48 | - | €329 | +€329 | |
| Remuneration, social security and pensions | 62 | €18,304 | €2,185 | -€16,119 | -88.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,425 | €25,021 | +€10,596 | +73.5% |
| Other operating charges | 640/8 | €502 | €755 | +€252 | +50.2% |
| Gross operating margin | 9900 | €159,391 | €121,971 | -€37,420 | -23.5% |
| Operating profit (loss) | 9901 | €126,159 | €94,010 | -€32,149 | -25.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €720 | €426 | -€294 | -40.9% |
| Recurring financial charges | 65 | €720 | €426 | -€294 | -40.9% |
| Profit (loss) for the period before taxes | 9903 | €125,439 | €93,586 | -€31,854 | -25.4% |
| Income taxes | 67/77 | €35,435 | €25,964 | -€9,471 | -26.7% |
| Profit (loss) for the period | 9904 | €90,004 | €67,622 | -€22,383 | -24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €90,004 | €67,622 | -€22,383 | -24.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.