Ottanta: 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.
Ottanta
Largest movements
- Stocks and contracts +€13,615
up €13,615 (+2431.3%), from €560 to €14,175
of which Stocks: +€9,140
- Tangible fixed assets -€9,466
down €9,466 (-28.0%), from €33,767 to €24,301
of which Plant, machinery and equipment: -€8,370
- Cash +€9,434
up €9,434 (+35.6%), from €26,509 to €35,943
mainly Depreciation (+€12,906) and Trade debts (+€8,715)
- Receivables within one year -€5,581
no longer reported in 2025 (was €5,581)
of which Other amounts receivable: -€5,242
- Debts after one year -€9,278
down €9,278 (-66.4%), from €13,963 to €4,685
- Trade debts +€8,715
up €8,715 (+563.7%), from €1,546 to €10,261
- Reserves +€7,531
up €7,531 (+30.0%), from €25,090 to €32,621
- Other debts +€1,003
up €1,003 (+8.1%), from €12,377 to €13,380
- Gross operating margin -€2,623
down €2,623 (-9.4%), from €28,016 to €25,393
- Depreciation +€1,256
up €1,256 (+10.8%), from €11,650 to €12,906
- Taxes -€641
down €641 (-15.2%), from €4,216 to €3,575
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.
Cash bridge derived
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 | €71,396 | €78,929 | +€7,533 | +10.6% |
| Fixed assets | 21/28 | €36,617 | €27,151 | -€9,466 | -25.9% |
| Tangible fixed assets | 22/27 | €33,767 | €24,301 | -€9,466 | -28.0% |
| Plant, machinery and equipment | 23 | €30,243 | €21,873 | -€8,370 | -27.7% |
| Furniture and vehicles | 24 | €785 | €330 | -€456 | -58.0% |
| Other tangible fixed assets | 26 | €2,738 | €2,098 | -€640 | -23.4% |
| Financial fixed assets | 28 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €34,780 | €51,778 | +€16,998 | +48.9% |
| Stocks and contracts in progress | 3 | €560 | €14,175 | +€13,615 | +2431.3% |
| Stocks | 30/36 | €560 | €9,700 | +€9,140 | +1632.1% |
| Contracts in progress | 37 | - | €4,475 | +€4,475 | |
| Amounts receivable within one year | 40/41 | €5,581 | - | -€5,581 | |
| Trade receivables | 40 | €339 | - | -€339 | |
| Other amounts receivable | 41 | €5,242 | - | -€5,242 | |
| Cash at bank and in hand | 54/58 | €26,509 | €35,943 | +€9,434 | +35.6% |
| Deferred charges and accrued income | 490/1 | €2,129 | €1,660 | -€470 | -22.1% |
| Total equity and liabilities | 10/49 | €71,396 | €78,929 | +€7,533 | +10.6% |
| Equity | 10/15 | €31,290 | €38,821 | +€7,531 | +24.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €25,090 | €32,621 | +€7,531 | +30.0% |
| Distributable reserves | 133 | €25,090 | €32,621 | +€7,531 | +30.0% |
| Amounts payable | 17/49 | €40,107 | €40,108 | +€2 | 0.0% |
| Amounts payable after more than one year | 17 | €13,963 | €4,685 | -€9,278 | -66.4% |
| Financial debts | 170/4 | €13,963 | €4,685 | -€9,278 | -66.4% |
| Amounts payable within one year | 42/48 | €26,144 | €35,424 | +€9,280 | +35.5% |
| Current portion of amounts payable after more than one year | 42 | €9,158 | €9,278 | +€120 | +1.3% |
| Trade debts | 44 | €1,546 | €10,261 | +€8,715 | +563.7% |
| Suppliers | 440/4 | €1,546 | €10,261 | +€8,715 | +563.7% |
| Taxes, remuneration and social security | 45 | €3,063 | €2,505 | -€559 | -18.2% |
| Taxes | 450/3 | €3,063 | €2,505 | -€559 | -18.2% |
| Other amounts payable | 47/48 | €12,377 | €13,380 | +€1,003 | +8.1% |
| Remuneration, social security and pensions | 62 | €194 | €190 | -€4 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,650 | €12,906 | +€1,256 | +10.8% |
| Other operating charges | 640/8 | €761 | €805 | +€44 | +5.8% |
| Gross operating margin | 9900 | €28,016 | €25,393 | -€2,623 | -9.4% |
| Operating profit (loss) | 9901 | €15,412 | €11,492 | -€3,920 | -25.4% |
| Financial income | 75/76B | €31 | €29 | -€1 | -4.7% |
| Recurring financial income | 75 | €31 | €29 | -€1 | -4.7% |
| Financial charges | 65/66B | €523 | €415 | -€108 | -20.6% |
| Recurring financial charges | 65 | €523 | €415 | -€108 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €14,919 | €11,106 | -€3,813 | -25.6% |
| Income taxes | 67/77 | €4,216 | €3,575 | -€641 | -15.2% |
| Profit (loss) for the period | 9904 | €10,703 | €7,531 | -€3,172 | -29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,703 | €7,531 | -€3,172 | -29.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.