OTTER B CONSULTING: 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.
OTTER B CONSULTING
Largest movements
- Receivables within one year -€7,060
down €7,060 (-45.2%), from €15,623 to €8,562
of which Trade receivables: -€7,624
- Cash +€6,688
up €6,688 (+268%), from €2,499 to €9,188
mainly Receivables within one year (+€7,060) and Net result for the year (+€6,198)
- Tangible fixed assets -€5,912
down €5,912 (-52.6%), from €11,250 to €5,338
- Deferred charges and accrued income +€2,849
up €2,849 (+182%), from €1,566 to €4,415
- Profit (loss) carried forward +€6,198
up €6,198 (+53.2%), from €11,645 to €17,843
- Other debts -€4,906
down €4,906 (-58.5%), from €8,379 to €3,473
- Tax, wage and social debts -€4,372
down €4,372 (-41.9%), from €10,442 to €6,070
of which Taxes: -€4,372
- Gross operating margin +€3,759
up €3,759 (+31.6%), from €11,877 to €15,635
- Taxes +€561
up €561 (+22.8%), from €2,464 to €3,025
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 | €30,938 | €27,503 | -€3,435 | -11.1% |
| Fixed assets | 21/28 | €11,250 | €5,338 | -€5,912 | -52.6% |
| Tangible fixed assets | 22/27 | €11,250 | €5,338 | -€5,912 | -52.6% |
| Furniture and vehicles | 24 | €11,250 | €5,338 | -€5,912 | -52.6% |
| Current assets | 29/58 | €19,688 | €22,165 | +€2,477 | +12.6% |
| Amounts receivable within one year | 40/41 | €15,623 | €8,562 | -€7,060 | -45.2% |
| Trade receivables | 40 | €15,623 | €7,998 | -€7,624 | -48.8% |
| Other amounts receivable | 41 | - | €564 | +€564 | |
| Cash at bank and in hand | 54/58 | €2,499 | €9,188 | +€6,688 | +268% |
| Deferred charges and accrued income | 490/1 | €1,566 | €4,415 | +€2,849 | +182% |
| Total equity and liabilities | 10/49 | €30,938 | €27,503 | -€3,435 | -11.1% |
| Equity | 10/15 | €11,646 | €17,844 | +€6,198 | +53.2% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,645 | €17,843 | +€6,198 | +53.2% |
| Amounts payable | 17/49 | €19,292 | €9,659 | -€9,632 | -49.9% |
| Amounts payable within one year | 42/48 | €19,026 | €9,659 | -€9,367 | -49.2% |
| Trade debts | 44 | €205 | €116 | -€89 | -43.6% |
| Suppliers | 440/4 | €205 | €116 | -€89 | -43.6% |
| Taxes, remuneration and social security | 45 | €10,442 | €6,070 | -€4,372 | -41.9% |
| Taxes | 450/3 | €8,292 | €3,920 | -€4,372 | -52.7% |
| Remuneration and social security | 454/9 | €2,150 | €2,150 | = | 0.0% |
| Other amounts payable | 47/48 | €8,379 | €3,473 | -€4,906 | -58.5% |
| Accrued charges and deferred income | 492/3 | €266 | €0 | -€265 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,912 | €5,912 | = | 0.0% |
| Other operating charges | 640/8 | €234 | €141 | -€93 | -39.8% |
| Gross operating margin | 9900 | €11,877 | €15,635 | +€3,759 | +31.6% |
| Operating profit (loss) | 9901 | €5,730 | €9,582 | +€3,852 | +67.2% |
| Financial charges | 65/66B | €305 | €360 | +€55 | +17.9% |
| Recurring financial charges | 65 | €305 | €360 | +€55 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | €5,425 | €9,222 | +€3,797 | +70.0% |
| Income taxes | 67/77 | €2,464 | €3,025 | +€561 | +22.8% |
| Profit (loss) for the period | 9904 | €2,961 | €6,198 | +€3,236 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €2,961 | €6,198 | +€3,236 | +109% |
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 28 October 2026 via checked.be.