OTRA: 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.
OTRA
Largest movements
- Receivables within one year +€10,551
up €10,551 (+28954.6%), from €36 to €10,588
of which Trade receivables: +€10,588
- Intangible fixed assets -€7,399
down €7,399 (-39.9%), from €18,557 to €11,158
- Profit (loss) carried forward -€6,320
down €6,320 (-86.8%), from €7,278 to €958
- Tax, wage and social debts +€4,688
up €4,688 (+251.2%), from €1,866 to €6,554
of which Remuneration and social security: +€2,952
- Other debts +€2,734
up €2,734 (+53.0%), from €5,162 to €7,896
- Trade debts +€1,902
up €1,902 (+119.2%), from €1,595 to €3,497
- Gross operating margin -€9,800
down €9,800 (-69.0%), from €14,196 to €4,396
- Staff costs +€3,917
new in 2025: €3,917
- Depreciation +€2,732
up €2,732 (+58.5%), from €4,667 to €7,399
- Taxes -€1,819
no longer reported in 2025 (was €1,819)
- Financial income +€750
new in 2025: €750
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 | €18,901 | €21,905 | +€3,004 | +15.9% |
| Fixed assets | 21/28 | €18,557 | €11,158 | -€7,399 | -39.9% |
| Intangible fixed assets | 21 | €18,557 | €11,158 | -€7,399 | -39.9% |
| Current assets | 29/58 | €344 | €10,747 | +€10,403 | +3020.9% |
| Amounts receivable within one year | 40/41 | €36 | €10,588 | +€10,551 | +28954.6% |
| Trade receivables | 40 | - | €10,588 | +€10,588 | |
| Other amounts receivable | 41 | €36 | - | -€36 | |
| Cash at bank and in hand | 54/58 | €308 | €160 | -€148 | -48.0% |
| Total equity and liabilities | 10/49 | €18,901 | €21,905 | +€3,004 | +15.9% |
| Equity | 10/15 | €10,278 | €3,958 | -€6,320 | -61.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,278 | €958 | -€6,320 | -86.8% |
| Amounts payable | 17/49 | €8,624 | €17,948 | +€9,324 | +108.1% |
| Amounts payable within one year | 42/48 | €8,624 | €17,948 | +€9,324 | +108.1% |
| Trade debts | 44 | €1,595 | €3,497 | +€1,902 | +119.2% |
| Suppliers | 440/4 | €1,595 | €3,497 | +€1,902 | +119.2% |
| Taxes, remuneration and social security | 45 | €1,866 | €6,554 | +€4,688 | +251.2% |
| Taxes | 450/3 | €1,866 | €3,602 | +€1,736 | +93.0% |
| Remuneration and social security | 454/9 | - | €2,952 | +€2,952 | |
| Other amounts payable | 47/48 | €5,162 | €7,896 | +€2,734 | +53.0% |
| Remuneration, social security and pensions | 62 | - | €3,917 | +€3,917 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,667 | €7,399 | +€2,732 | +58.5% |
| Other operating charges | 640/8 | €384 | - | -€384 | |
| Gross operating margin | 9900 | €14,196 | €4,396 | -€9,800 | -69.0% |
| Operating profit (loss) | 9901 | €9,144 | -€6,920 | -€16,064 | |
| Financial income | 75/76B | - | €750 | +€750 | |
| Recurring financial income | 75 | - | €750 | +€750 | |
| Financial charges | 65/66B | €47 | €150 | +€103 | +220.3% |
| Recurring financial charges | 65 | €47 | €150 | +€103 | +220.3% |
| Profit (loss) for the period before taxes | 9903 | €9,097 | -€6,320 | -€15,418 | |
| Income taxes | 67/77 | €1,819 | - | -€1,819 | |
| Profit (loss) for the period | 9904 | €7,278 | -€6,320 | -€13,598 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,278 | -€6,320 | -€13,598 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.