OTRA 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.
OTRA CONSULTING
Largest movements
- Tangible fixed assets -€12,217
down €12,217 (-21.6%), from €56,473 to €44,257
of which Furniture and vehicles: -€11,582
- Cash -€6,649
down €6,649 (-6.6%), from €100,989 to €94,340
mainly Contributions, distributions and other (-€117,645) and Debts after one year (-€13,658)
- Receivables within one year +€3,663
up €3,663 (+8.6%), from €42,781 to €46,444
of which Trade receivables: +€2,572
- Profit (loss) carried forward -€73,166
no longer reported in 2025 (was €73,166)
- Other debts +€68,302
up €68,302 (+1,188%), from €5,750 to €74,051
- Debts after one year -€13,658
down €13,658 (-70.0%), from €19,522 to €5,864
- Tax, wage and social debts +€6,657
up €6,657 (+49.2%), from €13,534 to €20,191
of which Taxes: +€8,907
- Trade debts -€4,472
down €4,472 (-56.8%), from €7,870 to €3,398
- Gross operating margin -€38,600
down €38,600 (-35.0%), from €110,366 to €71,766
- Taxes -€10,617
down €10,617 (-46.1%), from €23,027 to €12,409
- Depreciation +€2,520
up €2,520 (+23.5%), from €10,736 to €13,256
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.
Derived cash bridge
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 | €206,906 | €191,134 | -€15,772 | -7.6% |
| Fixed assets | 21/28 | €56,473 | €44,257 | -€12,217 | -21.6% |
| Tangible fixed assets | 22/27 | €56,473 | €44,257 | -€12,217 | -21.6% |
| Plant, machinery and equipment | 23 | €1,424 | €1,026 | -€397 | -27.9% |
| Furniture and vehicles | 24 | €52,317 | €40,734 | -€11,582 | -22.1% |
| Other tangible fixed assets | 26 | €2,733 | €2,497 | -€237 | -8.7% |
| Current assets | 29/58 | €150,433 | €146,877 | -€3,555 | -2.4% |
| Stocks and contracts in progress | 3 | €4,971 | €4,379 | -€592 | -11.9% |
| Stocks | 30/36 | €4,971 | €4,379 | -€592 | -11.9% |
| Amounts receivable within one year | 40/41 | €42,781 | €46,444 | +€3,663 | +8.6% |
| Trade receivables | 40 | €42,781 | €45,353 | +€2,572 | +6.0% |
| Other amounts receivable | 41 | - | €1,091 | +€1,091 | |
| Cash at bank and in hand | 54/58 | €100,989 | €94,340 | -€6,649 | -6.6% |
| Deferred charges and accrued income | 490/1 | €1,692 | €1,715 | +€23 | +1.4% |
| Total equity and liabilities | 10/49 | €206,906 | €191,134 | -€15,772 | -7.6% |
| Equity | 10/15 | €147,138 | €73,972 | -€73,166 | -49.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €55,372 | €55,372 | = | 0.0% |
| Distributable reserves | 133 | €55,372 | €55,372 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,166 | - | -€73,166 | |
| Amounts payable | 17/49 | €59,768 | €117,162 | +€57,394 | +96.0% |
| Amounts payable after more than one year | 17 | €19,522 | €5,864 | -€13,658 | -70.0% |
| Financial debts | 170/4 | €19,522 | €5,864 | -€13,658 | -70.0% |
| Amounts payable within one year | 42/48 | €40,246 | €111,298 | +€71,053 | +177% |
| Current portion of amounts payable after more than one year | 42 | €13,092 | €13,658 | +€566 | +4.3% |
| Trade debts | 44 | €7,870 | €3,398 | -€4,472 | -56.8% |
| Suppliers | 440/4 | €7,870 | €3,398 | -€4,472 | -56.8% |
| Taxes, remuneration and social security | 45 | €13,534 | €20,191 | +€6,657 | +49.2% |
| Taxes | 450/3 | €11,284 | €20,191 | +€8,907 | +78.9% |
| Remuneration and social security | 454/9 | €2,250 | - | -€2,250 | |
| Other amounts payable | 47/48 | €5,750 | €74,051 | +€68,302 | +1,188% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,736 | €13,256 | +€2,520 | +23.5% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €110,366 | €71,766 | -€38,600 | -35.0% |
| Operating profit (loss) | 9901 | €99,246 | €58,122 | -€41,123 | -41.4% |
| Financial income | 75/76B | €209 | €167 | -€42 | -20.3% |
| Recurring financial income | 75 | €209 | €167 | -€42 | -20.3% |
| Financial charges | 65/66B | €1,407 | €1,401 | -€6 | -0.5% |
| Recurring financial charges | 65 | €1,407 | €1,401 | -€6 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €98,048 | €56,888 | -€41,159 | -42.0% |
| Income taxes | 67/77 | €23,027 | €12,409 | -€10,617 | -46.1% |
| Profit (loss) for the period | 9904 | €75,021 | €44,479 | -€30,542 | -40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €75,021 | €44,479 | -€30,542 | -40.7% |
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 24 October 2026 via checked.be.