OTRA PRODUCTION: what changed
OTRA PRODUCTION
Largest movements
- Cash +€50,079
up €50,079 (+483%), from €10,371 to €60,450
mainly Other debts (+€22,921) and Net result for the year (+€16,516)
- Intangible fixed assets -€9,929
down €9,929 (-18.8%), from €52,678 to €42,749
- Stocks and contracts -€6,187
down €6,187 (-33.3%), from €18,562 to €12,375
- Other debts +€22,921
up €22,921 (+31.3%), from €73,132 to €96,052
- Profit (loss) carried forward +€16,516
up €16,516 (+125%), from €13,227 to €29,743
- Trade debts -€13,585
down €13,585 (-46.9%), from €28,991 to €15,406
- Tax, wage and social debts +€9,060
up €9,060 (+90.2%), from €10,041 to €19,101
- Gross operating margin +€15,474
up €15,474 (+53.4%), from €28,981 to €44,454
- Write-downs +€6,187
new in 2025: €6,187
- Taxes +€5,087
up €5,087 (+158%), from €3,214 to €8,302
- Other operating charges -€2,586
no longer reported in 2025 (was €2,586)
- Depreciation +€654
up €654 (+6.9%), from €9,490 to €10,144
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €159,390 | €194,302 | +€34,912 | +21.9% |
| Fixed assets | 21/28 | €52,678 | €43,538 | -€9,140 | -17.4% |
| Intangible fixed assets | 21 | €52,678 | €42,749 | -€9,929 | -18.8% |
| Tangible fixed assets | 22/27 | - | €789 | +€789 | |
| Furniture and vehicles | 24 | - | €789 | +€789 | |
| Current assets | 29/58 | €106,712 | €150,763 | +€44,052 | +41.3% |
| Stocks and contracts in progress | 3 | €18,562 | €12,375 | -€6,187 | -33.3% |
| Stocks | 30/36 | €18,562 | €12,375 | -€6,187 | -33.3% |
| Amounts receivable within one year | 40/41 | €77,779 | €77,939 | +€160 | +0.2% |
| Trade receivables | 40 | €37,634 | €35,320 | -€2,315 | -6.2% |
| Other amounts receivable | 41 | €40,144 | €42,619 | +€2,475 | +6.2% |
| Cash at bank and in hand | 54/58 | €10,371 | €60,450 | +€50,079 | +483% |
| Total equity and liabilities | 10/49 | €159,390 | €194,302 | +€34,912 | +21.9% |
| Equity | 10/15 | €47,227 | €63,743 | +€16,516 | +35.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €29,000 | €29,000 | = | 0.0% |
| Distributable reserves | 133 | €29,000 | €29,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,227 | €29,743 | +€16,516 | +125% |
| Amounts payable | 17/49 | €112,163 | €130,559 | +€18,396 | +16.4% |
| Amounts payable within one year | 42/48 | €112,163 | €130,559 | +€18,396 | +16.4% |
| Trade debts | 44 | €28,991 | €15,406 | -€13,585 | -46.9% |
| Suppliers | 440/4 | €28,991 | €15,406 | -€13,585 | -46.9% |
| Taxes, remuneration and social security | 45 | €10,041 | €19,101 | +€9,060 | +90.2% |
| Taxes | 450/3 | €10,041 | €19,101 | +€9,060 | +90.2% |
| Other amounts payable | 47/48 | €73,132 | €96,052 | +€22,921 | +31.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,490 | €10,144 | +€654 | +6.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,187 | +€6,187 | |
| Other operating charges | 640/8 | €2,586 | - | -€2,586 | |
| Gross operating margin | 9900 | €28,981 | €44,454 | +€15,474 | +53.4% |
| Operating profit (loss) | 9901 | €16,905 | €28,123 | +€11,218 | +66.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | +633% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +633% |
| Financial charges | 65/66B | €3,331 | €3,305 | -€26 | -0.8% |
| Recurring financial charges | 65 | €3,331 | €3,305 | -€26 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €13,574 | €24,818 | +€11,243 | +82.8% |
| Income taxes | 67/77 | €3,214 | €8,302 | +€5,087 | +158% |
| Profit (loss) for the period | 9904 | €10,360 | €16,516 | +€6,156 | +59.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,360 | €16,516 | +€6,156 | +59.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.