OTRO AI: 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.
OTRO AI
Largest movements
- Receivables within one year +€6,683
up €6,683 (+1909.5%), from €350 to €7,033
of which Other amounts receivable: +€5,490
- Cash +€3,076
up €3,076 (+199.0%), from €1,546 to €4,621
mainly Other debts (+€19,623) and Accrued charges and deferred income (+€1,822)
- Formation expenses -€440
down €440 (-20.5%), from €2,144 to €1,704
- Deferred charges and accrued income -€366
down €366 (-100.0%), from €366 to €0
- Other debts +€19,623
new in 2024: €19,623
- Profit (loss) carried forward -€11,989
new in 2024: -€11,989
- Accrued charges and deferred income +€1,822
up €1,822 (+65078.6%), from €3 to €1,825
- Current portion of long-term debt -€424
down €424 (-100.0%), from €424 to €0
- Gross operating margin -€11,394
down €11,394, from €293 to -€11,101
- Depreciation +€715
up €715 (+970.8%), from €74 to €789
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,213 | €14,235 | +€9,022 | +173.1% |
| Formation expenses | 20 | €2,144 | €1,704 | -€440 | -20.5% |
| Fixed assets | 21/28 | €807 | €876 | +€69 | +8.5% |
| Tangible fixed assets | 22/27 | €807 | €876 | +€69 | +8.5% |
| Plant, machinery and equipment | 23 | €807 | €876 | +€69 | +8.5% |
| Current assets | 29/58 | €2,262 | €11,655 | +€9,393 | +415.3% |
| Amounts receivable within one year | 40/41 | €350 | €7,033 | +€6,683 | +1909.5% |
| Trade receivables | 40 | €350 | €1,544 | +€1,194 | +341.1% |
| Other amounts receivable | 41 | - | €5,490 | +€5,490 | |
| Cash at bank and in hand | 54/58 | €1,546 | €4,621 | +€3,076 | +199.0% |
| Deferred charges and accrued income | 490/1 | €366 | €0 | -€366 | -100.0% |
| Total equity and liabilities | 10/49 | €5,213 | €14,235 | +€9,022 | +173.1% |
| Equity | 10/15 | €2,557 | -€9,432 | -€11,989 | |
| Contributions | 10/11 | €2,372 | €2,372 | = | 0.0% |
| Reserves | 13 | €186 | €186 | = | 0.0% |
| Distributable reserves | 133 | €186 | €186 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€11,989 | -€11,989 | |
| Amounts payable | 17/49 | €2,655 | €23,666 | +€21,011 | +791.3% |
| Amounts payable within one year | 42/48 | €2,652 | €21,841 | +€19,189 | +723.4% |
| Current portion of amounts payable after more than one year | 42 | €424 | €0 | -€424 | -100.0% |
| Trade debts | 44 | €2,199 | €2,218 | +€19 | +0.9% |
| Suppliers | 440/4 | €2,199 | €2,218 | +€19 | +0.9% |
| Taxes, remuneration and social security | 45 | €30 | €0 | -€30 | -100.0% |
| Taxes | 450/3 | €30 | €0 | -€30 | -100.0% |
| Other amounts payable | 47/48 | - | €19,623 | +€19,623 | |
| Accrued charges and deferred income | 492/3 | €3 | €1,825 | +€1,822 | +65078.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74 | €789 | +€715 | +970.8% |
| Other operating charges | 640/8 | - | €30 | +€30 | |
| Gross operating margin | 9900 | €293 | -€11,101 | -€11,394 | |
| Operating profit (loss) | 9901 | €220 | -€11,919 | -€12,139 | |
| Financial income | 75/76B | - | €42 | +€42 | |
| Recurring financial income | 75 | - | €42 | +€42 | |
| Financial charges | 65/66B | €4 | €112 | +€108 | +2691.0% |
| Recurring financial charges | 65 | €4 | €112 | +€108 | +2691.0% |
| Profit (loss) for the period before taxes | 9903 | €216 | -€11,989 | -€12,205 | |
| Income taxes | 67/77 | €30 | €0 | -€30 | -100.0% |
| Profit (loss) for the period | 9904 | €186 | -€11,989 | -€12,175 | |
| Profit (loss) for the period to be appropriated | 9905 | €186 | -€11,989 | -€12,175 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.