OTTEN SRL: 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.
OTTEN SRL
Largest movements
- Cash +€68,159
up €68,159 (+18.9%), from €360,797 to €428,955
mainly Depreciation (+€71,795) and Net result for the year (+€53,003)
- Tangible fixed assets -€18,000
down €18,000 (-8.6%), from €210,293 to €192,293
of which Land and buildings: -€27,393
- Receivables within one year -€12,205
down €12,205 (-40.9%), from €29,843 to €17,639
- Trade debts -€54,065
down €54,065 (-89.0%), from €60,751 to €6,686
- Reserves +€50,000
up €50,000 (+38.4%), from €130,164 to €180,164
of which Distributable reserves: +€50,000
- Tax, wage and social debts +€43,345
up €43,345 (+37.8%), from €114,734 to €158,079
of which Remuneration and social security: +€29,854
- Debts after one year -€6,621
down €6,621 (-5.3%), from €126,017 to €119,396
- Gross operating margin +€94,183
up €94,183 (+8.5%), from €1.1m to €1.2m
- Staff costs +€57,251
up €57,251 (+5.9%), from €962,260 to €1.0m
- Turnover +€53,885
up €53,885 (+2.7%), from €2.0m to €2.0m
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 | €618,290 | €651,884 | +€33,594 | +5.4% |
| Fixed assets | 21/28 | €210,293 | €192,293 | -€18,000 | -8.6% |
| Tangible fixed assets | 22/27 | €210,293 | €192,293 | -€18,000 | -8.6% |
| Land and buildings | 22 | €114,008 | €86,615 | -€27,393 | -24.0% |
| Plant, machinery and equipment | 23 | €62,849 | €73,164 | +€10,315 | +16.4% |
| Furniture and vehicles | 24 | €33,435 | €32,513 | -€922 | -2.8% |
| Current assets | 29/58 | €407,997 | €459,592 | +€51,595 | +12.6% |
| Stocks and contracts in progress | 3 | €9,839 | €10,236 | +€397 | +4.0% |
| Stocks | 30/36 | €9,839 | €10,236 | +€397 | +4.0% |
| Amounts receivable within one year | 40/41 | €29,843 | €17,639 | -€12,205 | -40.9% |
| Trade receivables | 40 | €29,843 | €17,639 | -€12,205 | -40.9% |
| Cash at bank and in hand | 54/58 | €360,797 | €428,955 | +€68,159 | +18.9% |
| Deferred charges and accrued income | 490/1 | €7,519 | €2,762 | -€4,757 | -63.3% |
| Total equity and liabilities | 10/49 | €618,290 | €651,884 | +€33,594 | +5.4% |
| Equity | 10/15 | €269,165 | €322,169 | +€53,003 | +19.7% |
| Contributions | 10/11 | €52,058 | €52,058 | = | 0.0% |
| Reserves | 13 | €130,164 | €180,164 | +€50,000 | +38.4% |
| Non-distributable reserves | 130/1 | €5,206 | €5,206 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,206 | €5,206 | = | 0.0% |
| Distributable reserves | 133 | €124,958 | €174,958 | +€50,000 | +40.0% |
| Profit (loss) carried forward | 14 | €86,944 | €89,947 | +€3,003 | +3.5% |
| Amounts payable | 17/49 | €349,125 | €329,716 | -€19,409 | -5.6% |
| Amounts payable after more than one year | 17 | €126,017 | €119,396 | -€6,621 | -5.3% |
| Financial debts | 170/4 | €126,017 | €119,396 | -€6,621 | -5.3% |
| Amounts payable within one year | 42/48 | €223,108 | €210,320 | -€12,788 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €47,623 | €45,555 | -€2,068 | -4.3% |
| Trade debts | 44 | €60,751 | €6,686 | -€54,065 | -89.0% |
| Suppliers | 440/4 | €60,751 | €6,686 | -€54,065 | -89.0% |
| Taxes, remuneration and social security | 45 | €114,734 | €158,079 | +€43,345 | +37.8% |
| Taxes | 450/3 | €22,439 | €35,930 | +€13,491 | +60.1% |
| Remuneration and social security | 454/9 | €92,294 | €122,148 | +€29,854 | +32.3% |
| Turnover | 70 | €1,974,611 | €2,028,496 | +€53,885 | +2.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €917,854 | €910,477 | -€7,377 | -0.8% |
| Remuneration, social security and pensions | 62 | €962,260 | €1,019,511 | +€57,251 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,036 | €71,795 | -€8,241 | -10.3% |
| Other operating charges | 640/8 | €8,774 | €8,584 | -€189 | -2.2% |
| Gross operating margin | 9900 | €1,103,101 | €1,197,284 | +€94,183 | +8.5% |
| Operating profit (loss) | 9901 | €52,031 | €97,393 | +€45,362 | +87.2% |
| Financial income | 75/76B | €312 | €0 | -€312 | -100% |
| Recurring financial income | 75 | €312 | €0 | -€312 | -100% |
| Financial charges | 65/66B | €12,801 | €13,421 | +€620 | +4.8% |
| Recurring financial charges | 65 | €12,801 | €13,421 | +€620 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €39,542 | €83,972 | +€44,430 | +112% |
| Transfer from deferred taxes | 780 | €161 | - | -€161 | |
| Income taxes | 67/77 | €19,044 | €30,969 | +€11,924 | +62.6% |
| Profit (loss) for the period | 9904 | €20,659 | €53,003 | +€32,344 | +157% |
| Profit (loss) for the period to be appropriated | 9905 | €20,659 | €53,003 | +€32,344 | +157% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.