OTSTRANS: 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.
OTSTRANS
Largest movements
- Current investments -€510,000
down €510,000 (-40.7%), from €1.3m to €743,556
- Receivables within one year -€482,538
down €482,538 (-36.1%), from €1.3m to €853,535
of which Other amounts receivable: -€370,586
- Tangible fixed assets -€120,675
down €120,675 (-25.0%), from €482,162 to €361,488
of which Furniture and vehicles: -€116,457
- Cash -€102,684
down €102,684 (-10.8%), from €950,405 to €847,721
mainly Net result for the year (-€634,532) and Other debts (-€358,506)
- Deferred charges and accrued income -€82,517
down €82,517 (-81.0%), from €101,872 to €19,355
- Profit (loss) carried forward -€634,532
new in 2025: -€634,532
- Other debts -€358,506
down €358,506 (-31.8%), from €1.1m to €767,951
- Trade debts -€298,371
down €298,371 (-33.4%), from €893,028 to €594,657
- Financial charges +€990,697
up €990,697 (+5,992%), from €16,535 to €1.0m
- Gross operating margin -€67,730
down €67,730 (-6.2%), from €1.1m to €1.0m
- Depreciation -€28,921
down €28,921 (-14.9%), from €194,452 to €165,531
- Financial income -€21,983
down €21,983 (-56.7%), from €38,753 to €16,770
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 | €4,141,645 | €2,850,129 | -€1.3m | -31.2% |
| Fixed assets | 21/28 | €482,662 | €361,837 | -€120,825 | -25.0% |
| Tangible fixed assets | 22/27 | €482,162 | €361,488 | -€120,675 | -25.0% |
| Land and buildings | 22 | €18,277 | €16,301 | -€1,975 | -10.8% |
| Plant, machinery and equipment | 23 | €4,555 | €2,312 | -€2,242 | -49.2% |
| Furniture and vehicles | 24 | €459,331 | €342,874 | -€116,457 | -25.4% |
| Financial fixed assets | 28 | €499 | €349 | -€150 | -30.1% |
| Current assets | 29/58 | €3,658,983 | €2,488,292 | -€1.2m | -32.0% |
| Stocks and contracts in progress | 3 | €17,078 | €24,125 | +€7,047 | +41.3% |
| Stocks | 30/36 | €17,078 | €24,125 | +€7,047 | +41.3% |
| Amounts receivable within one year | 40/41 | €1,336,073 | €853,535 | -€482,538 | -36.1% |
| Trade receivables | 40 | €923,566 | €811,614 | -€111,952 | -12.1% |
| Other amounts receivable | 41 | €412,508 | €41,921 | -€370,586 | -89.8% |
| Current investments | 50/53 | €1,253,556 | €743,556 | -€510,000 | -40.7% |
| Cash at bank and in hand | 54/58 | €950,405 | €847,721 | -€102,684 | -10.8% |
| Deferred charges and accrued income | 490/1 | €101,872 | €19,355 | -€82,517 | -81.0% |
| Total equity and liabilities | 10/49 | €4,141,645 | €2,850,129 | -€1.3m | -31.2% |
| Equity | 10/15 | €2,021,023 | €1,386,492 | -€634,532 | -31.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,959,023 | €1,959,023 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €756,459 | €756,459 | = | 0.0% |
| Distributable reserves | 133 | €1,196,364 | €1,196,364 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€634,532 | -€634,532 | |
| Amounts payable | 17/49 | €2,120,622 | €1,463,637 | -€656,985 | -31.0% |
| Amounts payable within one year | 42/48 | €2,102,617 | €1,445,344 | -€657,273 | -31.3% |
| Trade debts | 44 | €893,028 | €594,657 | -€298,371 | -33.4% |
| Suppliers | 440/4 | €893,028 | €594,657 | -€298,371 | -33.4% |
| Taxes, remuneration and social security | 45 | €83,133 | €82,737 | -€396 | -0.5% |
| Taxes | 450/3 | €49,483 | €29,921 | -€19,562 | -39.5% |
| Remuneration and social security | 454/9 | €33,649 | €52,815 | +€19,166 | +57.0% |
| Other amounts payable | 47/48 | €1,126,456 | €767,951 | -€358,506 | -31.8% |
| Accrued charges and deferred income | 492/3 | €18,005 | €18,293 | +€289 | +1.6% |
| Non-recurring operating income | 76A | €59,265 | - | -€59,265 | |
| Remuneration, social security and pensions | 62 | €501,115 | €498,459 | -€2,656 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €194,452 | €165,531 | -€28,921 | -14.9% |
| Other operating charges | 640/8 | €9,139 | €7,099 | -€2,040 | -22.3% |
| Gross operating margin | 9900 | €1,095,341 | €1,027,612 | -€67,730 | -6.2% |
| Operating profit (loss) | 9901 | €390,635 | €356,523 | -€34,112 | -8.7% |
| Financial income | 75/76B | €38,753 | €16,770 | -€21,983 | -56.7% |
| Recurring financial income | 75 | €38,753 | €16,770 | -€21,983 | -56.7% |
| Financial charges | 65/66B | €16,535 | €1,007,232 | +€990,697 | +5,992% |
| Recurring financial charges | 65 | €16,535 | €1,007,232 | +€990,697 | +5,992% |
| Profit (loss) for the period before taxes | 9903 | €412,854 | -€633,939 | -€1.0m | |
| Transfer from deferred taxes | 780 | €1,450 | - | -€1,450 | |
| Income taxes | 67/77 | €2,310 | €593 | -€1,718 | -74.3% |
| Profit (loss) for the period | 9904 | €411,993 | -€634,532 | -€1.0m | |
| Transfer from tax-exempt reserves | 789 | €4,350 | - | -€4,350 | |
| Transfer to tax-exempt reserves | 689 | €48,000 | - | -€48,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €368,343 | -€634,532 | -€1.0m |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.