Ott & Peter: 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.
Ott & Peter
Largest movements
- Current investments -€57,459
down €57,459 (-51.7%), from €111,059 to €53,600
- Stocks and contracts +€46,862
up €46,862 (+5,150%), from €910 to €47,772
- Receivables within one year -€13,134
down €13,134 (-91.6%), from €14,331 to €1,197
of which Trade receivables: -€13,240
- Cash +€11,963
up €11,963 (+62.7%), from €19,084 to €31,047
mainly Current investments (+€57,459) and Receivables within one year (+€13,134)
- Tax, wage and social debts -€8,408
down €8,408 (-73.1%), from €11,500 to €3,092
- Profit (loss) carried forward -€3,958
down €3,958, from €2,698 to -€1,260
- Gross operating margin -€117,209
down €117,209, from €115,596 to -€1,613
- Taxes -€38,053
down €38,053 (-97.7%), from €38,955 to €902
- Financial income -€1,437
down €1,437 (-62.4%), from €2,302 to €865
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 | €150,403 | €137,412 | -€12,991 | -8.6% |
| Fixed assets | 21/28 | €5,019 | €3,796 | -€1,223 | -24.4% |
| Tangible fixed assets | 22/27 | €5,009 | €3,786 | -€1,223 | -24.4% |
| Plant, machinery and equipment | 23 | €1,685 | €1,264 | -€421 | -25.0% |
| Furniture and vehicles | 24 | €3,324 | €2,522 | -€802 | -24.1% |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €145,384 | €133,616 | -€11,768 | -8.1% |
| Stocks and contracts in progress | 3 | €910 | €47,772 | +€46,862 | +5,150% |
| Stocks | 30/36 | €910 | €47,772 | +€46,862 | +5,150% |
| Amounts receivable within one year | 40/41 | €14,331 | €1,197 | -€13,134 | -91.6% |
| Trade receivables | 40 | €14,331 | €1,091 | -€13,240 | -92.4% |
| Other amounts receivable | 41 | - | €106 | +€106 | |
| Current investments | 50/53 | €111,059 | €53,600 | -€57,459 | -51.7% |
| Cash at bank and in hand | 54/58 | €19,084 | €31,047 | +€11,963 | +62.7% |
| Total equity and liabilities | 10/49 | €150,403 | €137,412 | -€12,991 | -8.6% |
| Equity | 10/15 | €138,278 | €134,320 | -€3,958 | -2.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €116,988 | €116,988 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Legal reserve | 130 | €620 | €620 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,239 | €1,239 | = | 0.0% |
| Distributable reserves | 133 | €115,129 | €115,129 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,698 | -€1,260 | -€3,958 | |
| Amounts payable | 17/49 | €12,125 | €3,092 | -€9,033 | -74.5% |
| Amounts payable within one year | 42/48 | €12,125 | €3,092 | -€9,033 | -74.5% |
| Trade debts | 44 | €625 | €0 | -€625 | -100% |
| Suppliers | 440/4 | €625 | €0 | -€625 | -100% |
| Taxes, remuneration and social security | 45 | €11,500 | €3,092 | -€8,408 | -73.1% |
| Taxes | 450/3 | €11,500 | €3,092 | -€8,408 | -73.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,717 | €1,224 | -€493 | -28.7% |
| Other operating charges | 640/8 | €1,174 | €996 | -€178 | -15.2% |
| Gross operating margin | 9900 | €115,596 | -€1,613 | -€117,209 | |
| Operating profit (loss) | 9901 | €112,705 | -€3,833 | -€116,538 | |
| Financial income | 75/76B | €2,302 | €865 | -€1,437 | -62.4% |
| Recurring financial income | 75 | €2,302 | €865 | -€1,437 | -62.4% |
| Financial charges | 65/66B | €90 | €88 | -€2 | -2.2% |
| Recurring financial charges | 65 | €90 | €88 | -€2 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €114,917 | -€3,056 | -€117,973 | |
| Income taxes | 67/77 | €38,955 | €902 | -€38,053 | -97.7% |
| Profit (loss) for the period | 9904 | €75,962 | -€3,958 | -€79,920 | |
| Profit (loss) for the period to be appropriated | 9905 | €75,962 | -€3,958 | -€79,920 |
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 15 October 2026 via checked.be.