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otsecure: what changed

Two fiscal 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

otsecure

BE 0794.677.448
NACE 62.200, Computer consultancy and computer facilities management
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€14,686
2023 · €15,904-€1,218
Equity
€33,591
2023 · €18,904+€14,686
Cash
€26,997
2023 · €12,660+€14,337
Balance sheet total
€44,016
2023 · €25,433+€18,583

Largest movements

2023 to 2024
Assets
  • Cash +€14,337

    up €14,337 (+113.2%), from €12,660 to €26,997

    mainly Net result for the year (+€14,686) and Tax, wage and social debts (+€1,918)

  • Tangible fixed assets +€2,823

    up €2,823 (+269.6%), from €1,047 to €3,870

    of which Furniture and vehicles: +€3,054

  • Receivables within one year +€1,318

    up €1,318 (+12.5%), from €10,568 to €11,886

    of which Other amounts receivable: +€954

Equity and liabilities
  • Reserves +€16,140

    up €16,140 (+101.5%), from €15,904 to €32,044

  • Tax, wage and social debts +€1,918

    up €1,918 (+37.2%), from €5,156 to €7,074

    of which Remuneration and social security: +€1,453

  • Profit (loss) carried forward -€1,453

    new in 2024: -€1,453

  • Other debts +€1,291

    up €1,291 (+2347.8%), from €55 to €1,346

Income statement
  • Gross operating margin -€4,499

    down €4,499 (-16.6%), from €27,113 to €22,614

  • Other operating charges -€930

    down €930 (-81.9%), from €1,135 to €205

  • Depreciation +€786

    up €786 (+721.7%), from €109 to €895

  • Financial charges +€705

    up €705 (+106.9%), from €659 to €1,364

  • Taxes +€394

    up €394 (+7.6%), from €5,156 to €5,550

From the 2023 result to the 2024 result

effect on the 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 2023 €15,904
Gross operating margin -€4,499
Depreciation -€786
Other operating charges +€930
Other operating items +€4,149
Financial income +€87
Financial charges -€705
Taxes -€394
Result 2024 €14,686

Cash bridge derived

cash 2023 to 2024

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.

From operations +€17,802
Investment -€3,718
Financing +€254
Cash 2023 €12,660
Net result for the year +€14,686
Depreciation +€895
Receivables within one year -€1,318
Deferred charges and accrued income -€104
Trade debts +€433
Tax, wage and social debts +€1,918
Other debts +€1,291
Investment in fixed assets (net) -€3,718
Short-term financial debts +€254
Cash 2024 €26,997
Every line side by side 40 lines
Line Code 2023 2024 Change %
Total assets 20/58 €25,433 €44,016 +€18,583 +73.1%
Fixed assets 21/28 €1,047 €3,870 +€2,823 +269.6%
Tangible fixed assets 22/27 €1,047 €3,870 +€2,823 +269.6%
Plant, machinery and equipment 23 €1,047 €816 -€231 -22.1%
Furniture and vehicles 24 - €3,054 +€3,054
Current assets 29/58 €24,386 €40,145 +€15,760 +64.6%
Amounts receivable within one year 40/41 €10,568 €11,886 +€1,318 +12.5%
Trade receivables 40 €9,500 €9,864 +€364 +3.8%
Other amounts receivable 41 €1,068 €2,022 +€954 +89.4%
Cash at bank and in hand 54/58 €12,660 €26,997 +€14,337 +113.2%
Deferred charges and accrued income 490/1 €1,158 €1,262 +€104 +9.0%
Total equity and liabilities 10/49 €25,433 €44,016 +€18,583 +73.1%
Equity 10/15 €18,904 €33,591 +€14,686 +77.7%
Contributions 10/11 €3,000 €3,000 = 0.0%
Reserves 13 €15,904 €32,044 +€16,140 +101.5%
Distributable reserves 133 €15,904 €32,044 +€16,140 +101.5%
Profit (loss) carried forward 14 - -€1,453 -€1,453
Amounts payable 17/49 €6,529 €10,425 +€3,896 +59.7%
Amounts payable within one year 42/48 €6,529 €10,425 +€3,896 +59.7%
Financial debts 43 - €254 +€254
Credit institutions 430/8 - €254 +€254
Trade debts 44 €1,317 €1,751 +€433 +32.9%
Suppliers 440/4 €1,317 €1,751 +€433 +32.9%
Taxes, remuneration and social security 45 €5,156 €7,074 +€1,918 +37.2%
Taxes 450/3 €5,156 €5,621 +€465 +9.0%
Remuneration and social security 454/9 - €1,453 +€1,453
Other amounts payable 47/48 €55 €1,346 +€1,291 +2347.8%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €109 €895 +€786 +721.7%
Other operating charges 640/8 €1,135 €205 -€930 -81.9%
Non-recurring operating charges 66A €4,149 €0 -€4,149 -100.0%
Gross operating margin 9900 €27,113 €22,614 -€4,499 -16.6%
Operating profit (loss) 9901 €21,720 €21,514 -€206 -0.9%
Financial income 75/76B - €87 +€87
Recurring financial income 75 - €87 +€87
Financial charges 65/66B €659 €1,364 +€705 +106.9%
Recurring financial charges 65 €659 €1,364 +€705 +106.9%
Profit (loss) for the period before taxes 9903 €21,061 €20,237 -€824 -3.9%
Income taxes 67/77 €5,156 €5,550 +€394 +7.6%
Profit (loss) for the period 9904 €15,904 €14,686 -€1,218 -7.7%
Profit (loss) for the period to be appropriated 9905 €15,904 €14,686 -€1,218 -7.7%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.