OTRA UP: 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 UP
Largest movements
- Stocks and contracts +€12,000
new in 2025: €12,000
- Cash -€6,906
down €6,906 (-41.3%), from €16,722 to €9,816
mainly Stocks and contracts (-€12,000) and Trade debts (-€3,815)
- Tangible fixed assets +€1,106
new in 2025: €1,106
- Receivables within one year -€1,055
down €1,055 (-4.9%), from €21,641 to €20,586
of which Other amounts receivable: -€9,023
- Other debts +€7,174
up €7,174 (+88.4%), from €8,114 to €15,289
- Trade debts -€3,815
down €3,815 (-22.5%), from €16,947 to €13,133
- Tax, wage and social debts +€1,116
up €1,116 (+55.8%), from €2,000 to €3,116
- Profit (loss) carried forward +€672
up €672 (+7.5%), from €8,950 to €9,622
- Gross operating margin -€8,006
down €8,006 (-83.9%), from €9,539 to €1,533
- Taxes -€1,474
down €1,474 (-73.7%), from €2,000 to €526
- Depreciation +€353
new in 2025: €353
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 | €39,011 | €44,160 | +€5,148 | +13.2% |
| Fixed assets | 21/28 | - | €1,106 | +€1,106 | |
| Tangible fixed assets | 22/27 | - | €1,106 | +€1,106 | |
| Furniture and vehicles | 24 | - | €1,106 | +€1,106 | |
| Current assets | 29/58 | €39,011 | €43,054 | +€4,042 | +10.4% |
| Stocks and contracts in progress | 3 | - | €12,000 | +€12,000 | |
| Stocks | 30/36 | - | €12,000 | +€12,000 | |
| Amounts receivable within one year | 40/41 | €21,641 | €20,586 | -€1,055 | -4.9% |
| Trade receivables | 40 | €1,428 | €9,396 | +€7,969 | +558% |
| Other amounts receivable | 41 | €20,213 | €11,190 | -€9,023 | -44.6% |
| Cash at bank and in hand | 54/58 | €16,722 | €9,816 | -€6,906 | -41.3% |
| Deferred charges and accrued income | 490/1 | €648 | €651 | +€3 | +0.5% |
| Total equity and liabilities | 10/49 | €39,011 | €44,160 | +€5,148 | +13.2% |
| Equity | 10/15 | €11,950 | €12,622 | +€672 | +5.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,950 | €9,622 | +€672 | +7.5% |
| Amounts payable | 17/49 | €27,062 | €31,537 | +€4,476 | +16.5% |
| Amounts payable within one year | 42/48 | €27,062 | €31,537 | +€4,476 | +16.5% |
| Trade debts | 44 | €16,947 | €13,133 | -€3,815 | -22.5% |
| Suppliers | 440/4 | €16,947 | €13,133 | -€3,815 | -22.5% |
| Taxes, remuneration and social security | 45 | €2,000 | €3,116 | +€1,116 | +55.8% |
| Taxes | 450/3 | €2,000 | €3,116 | +€1,116 | +55.8% |
| Other amounts payable | 47/48 | €8,114 | €15,289 | +€7,174 | +88.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €353 | +€353 | |
| Gross operating margin | 9900 | €9,539 | €1,533 | -€8,006 | -83.9% |
| Operating profit (loss) | 9901 | €9,539 | €1,180 | -€8,359 | -87.6% |
| Financial income | 75/76B | - | €79 | +€79 | |
| Recurring financial income | 75 | - | €79 | +€79 | |
| Financial charges | 65/66B | €43 | €61 | +€17 | +40.0% |
| Recurring financial charges | 65 | €43 | €61 | +€17 | +40.0% |
| Profit (loss) for the period before taxes | 9903 | €9,496 | €1,199 | -€8,297 | -87.4% |
| Income taxes | 67/77 | €2,000 | €526 | -€1,474 | -73.7% |
| Profit (loss) for the period | 9904 | €7,496 | €672 | -€6,823 | -91.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,496 | €672 | -€6,823 | -91.0% |
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 18 October 2026 via checked.be.