OTRA COSA: 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.
What changed
OTRA COSA
NACE 82.100, Office administrative and support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€16,451
2024 · €22,494-€6,043
Equity
€383,080
2024 · €366,629+€16,451
Cash
€7,587
2024 · €17,304-€9,716
Balance sheet total
€1.3m
2024 · €1.3m-€48,036
Largest movements
Assets
- Tangible fixed assets -€45,108
down €45,108 (-3.6%), from €1.3m to €1.2m
of which Land and buildings: -€31,049
Equity and liabilities
- Debts after one year -€50,187
down €50,187 (-8.9%), from €564,678 to €514,491
- Profit (loss) carried forward +€16,451
up €16,451 (+77.0%), from -€21,371 to -€4,920
- Other debts -€16,355
down €16,355 (-5.2%), from €312,383 to €296,028
Income statement
- Gross operating margin -€7,937
down €7,937 (-8.6%), from €91,877 to €83,939
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.
Result 2024
€22,494
Gross operating margin
-€7,937
Depreciation
+€429
Other operating charges
+€285
Other operating items
+€1,450
Financial income
-€387
Financial charges
+€118
Result 2025
€16,451
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€45,663
Investment
-€3,280
Financing
-€52,099
Cash 2024
€17,304
From operations (derived)
+€45,663
Net result for the year
+€16,451
Depreciation
+€48,418
Receivables within one year
-€6,747
Deferred charges and accrued income
-€71
Trade debts
-€533
Tax, wage and social debts
+€4,500
Other debts
-€16,355
Investment (derived)
-€3,280
Investment in fixed assets (net)
-€3,280
Financing
-€52,099
Debts after one year
-€50,187
Current portion of long-term debt
-€1,911
Cash 2025
€7,587
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,298,246 | €1,250,210 | -€48,036 | -3.7% |
| Fixed assets | 21/28 | €1,256,290 | €1,211,153 | -€45,138 | -3.6% |
| Tangible fixed assets | 22/27 | €1,256,260 | €1,211,153 | -€45,108 | -3.6% |
| Land and buildings | 22 | €1,192,238 | €1,161,189 | -€31,049 | -2.6% |
| Plant, machinery and equipment | 23 | €62,071 | €48,156 | -€13,916 | -22.4% |
| Furniture and vehicles | 24 | €1,950 | €1,808 | -€143 | -7.3% |
| Financial fixed assets | 28 | €30 | €0 | -€30 | -100% |
| Current assets | 29/58 | €41,956 | €39,058 | -€2,898 | -6.9% |
| Amounts receivable within one year | 40/41 | €24,652 | €31,399 | +€6,747 | +27.4% |
| Trade receivables | 40 | €24,571 | €31,332 | +€6,762 | +27.5% |
| Other amounts receivable | 41 | €81 | €67 | -€14 | -17.6% |
| Cash at bank and in hand | 54/58 | €17,304 | €7,587 | -€9,716 | -56.2% |
| Deferred charges and accrued income | 490/1 | - | €71 | +€71 | |
| Total equity and liabilities | 10/49 | €1,298,246 | €1,250,210 | -€48,036 | -3.7% |
| Equity | 10/15 | €366,629 | €383,080 | +€16,451 | +4.5% |
| Contributions | 10/11 | €388,000 | €388,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,371 | -€4,920 | +€16,451 | +77.0% |
| Amounts payable | 17/49 | €931,617 | €867,130 | -€64,487 | -6.9% |
| Amounts payable after more than one year | 17 | €564,678 | €514,491 | -€50,187 | -8.9% |
| Financial debts | 170/4 | €564,678 | €514,491 | -€50,187 | -8.9% |
| Amounts payable within one year | 42/48 | €366,939 | €352,639 | -€14,299 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €51,799 | €49,887 | -€1,911 | -3.7% |
| Trade debts | 44 | €1,951 | €1,418 | -€533 | -27.3% |
| Suppliers | 440/4 | €1,951 | €1,418 | -€533 | -27.3% |
| Taxes, remuneration and social security | 45 | €805 | €5,305 | +€4,500 | +559% |
| Taxes | 450/3 | €805 | €5,305 | +€4,500 | +559% |
| Other amounts payable | 47/48 | €312,383 | €296,028 | -€16,355 | -5.2% |
| Non-recurring operating income | 76A | - | €460 | +€460 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,847 | €48,418 | -€429 | -0.9% |
| Other operating charges | 640/8 | €5,516 | €5,231 | -€285 | -5.2% |
| Non-recurring operating charges | 66A | €2,528 | €1,078 | -€1,450 | -57.3% |
| Gross operating margin | 9900 | €91,877 | €83,939 | -€7,937 | -8.6% |
| Operating profit (loss) | 9901 | €34,986 | €29,212 | -€5,774 | -16.5% |
| Financial income | 75/76B | €571 | €184 | -€387 | -67.8% |
| Recurring financial income | 75 | €571 | €184 | -€387 | -67.8% |
| Financial charges | 65/66B | €13,063 | €12,945 | -€118 | -0.9% |
| Recurring financial charges | 65 | €13,063 | €12,945 | -€118 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €22,494 | €16,451 | -€6,043 | -26.9% |
| Profit (loss) for the period | 9904 | €22,494 | €16,451 | -€6,043 | -26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,494 | €16,451 | -€6,043 | -26.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.