OTTI: 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.
OTTI
Largest movements
- Receivables after one year +€48,000
up €48,000 (+223%), from €21,523 to €69,523
- Cash -€37,257
down €37,257 (-46.9%), from €79,376 to €42,119
mainly Contributions, distributions and other (-€95,092) and Receivables after one year (-€48,000)
- Tangible fixed assets -€7,965
down €7,965 (-22.4%), from €35,521 to €27,556
of which Furniture and vehicles: -€4,291
- Receivables within one year -€5,200
down €5,200 (-83.4%), from €6,233 to €1,033
of which Trade receivables: -€6,203
- Other debts +€77,458
up €77,458 (+380%), from €20,362 to €97,820
- Reserves -€58,065
down €58,065 (-100%), from €58,065 to €0
- Tax, wage and social debts -€16,079
down €16,079 (-56.9%), from €28,272 to €12,193
- Debts after one year -€6,286
down €6,286 (-24.5%), from €25,632 to €19,346
- Gross operating margin -€22,730
down €22,730 (-28.1%), from €80,853 to €58,124
- Taxes -€4,177
down €4,177 (-26.3%), from €15,867 to €11,690
- Depreciation +€2,190
up €2,190 (+37.9%), from €5,775 to €7,965
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 | €142,724 | €140,231 | -€2,493 | -1.7% |
| Fixed assets | 21/28 | €35,521 | €27,556 | -€7,965 | -22.4% |
| Tangible fixed assets | 22/27 | €35,521 | €27,556 | -€7,965 | -22.4% |
| Land and buildings | 22 | €3,799 | €3,215 | -€584 | -15.4% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €16,916 | €12,625 | -€4,291 | -25.4% |
| Other tangible fixed assets | 26 | €14,806 | €11,716 | -€3,090 | -20.9% |
| Current assets | 29/58 | €107,203 | €112,675 | +€5,472 | +5.1% |
| Amounts receivable after more than one year | 29 | €21,523 | €69,523 | +€48,000 | +223% |
| Other amounts receivable | 291 | €21,523 | €69,523 | +€48,000 | +223% |
| Amounts receivable within one year | 40/41 | €6,233 | €1,033 | -€5,200 | -83.4% |
| Trade receivables | 40 | €6,233 | €30 | -€6,203 | -99.5% |
| Other amounts receivable | 41 | - | €1,003 | +€1,003 | |
| Cash at bank and in hand | 54/58 | €79,376 | €42,119 | -€37,257 | -46.9% |
| Deferred charges and accrued income | 490/1 | €71 | €0 | -€71 | -100% |
| Total equity and liabilities | 10/49 | €142,724 | €140,231 | -€2,493 | -1.7% |
| Equity | 10/15 | €60,565 | €2,500 | -€58,065 | -95.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €58,065 | €0 | -€58,065 | -100% |
| Distributable reserves | 133 | €58,065 | €0 | -€58,065 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €82,159 | €137,731 | +€55,572 | +67.6% |
| Amounts payable after more than one year | 17 | €25,632 | €19,346 | -€6,286 | -24.5% |
| Financial debts | 170/4 | €25,632 | €19,346 | -€6,286 | -24.5% |
| Amounts payable within one year | 42/48 | €56,527 | €118,385 | +€61,858 | +109% |
| Current portion of amounts payable after more than one year | 42 | €6,086 | €6,286 | +€200 | +3.3% |
| Trade debts | 44 | €1,807 | €2,086 | +€279 | +15.5% |
| Suppliers | 440/4 | €1,807 | €2,086 | +€279 | +15.5% |
| Taxes, remuneration and social security | 45 | €28,272 | €12,193 | -€16,079 | -56.9% |
| Taxes | 450/3 | €28,272 | €12,193 | -€16,079 | -56.9% |
| Other amounts payable | 47/48 | €20,362 | €97,820 | +€77,458 | +380% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,775 | €7,965 | +€2,190 | +37.9% |
| Other operating charges | 640/8 | €1,759 | €1,760 | +€1 | +0.1% |
| Gross operating margin | 9900 | €80,853 | €58,124 | -€22,730 | -28.1% |
| Operating profit (loss) | 9901 | €73,320 | €48,399 | -€24,921 | -34.0% |
| Financial income | 75/76B | €539 | €1,339 | +€800 | +148% |
| Recurring financial income | 75 | €539 | €1,339 | +€800 | +148% |
| Financial charges | 65/66B | €1,281 | €1,021 | -€260 | -20.3% |
| Recurring financial charges | 65 | €1,281 | €1,021 | -€260 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €72,578 | €48,717 | -€23,861 | -32.9% |
| Income taxes | 67/77 | €15,867 | €11,690 | -€4,177 | -26.3% |
| Profit (loss) for the period | 9904 | €56,710 | €37,027 | -€19,684 | -34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €56,710 | €37,027 | -€19,684 | -34.7% |
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 14 October 2026 via checked.be.