OTTIMA 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.
OTTIMA CONSULTING
Largest movements
- Receivables within one year -€1,755
down €1,755 (-18.4%), from €9,525 to €7,770
of which Trade receivables: -€1,970
- Deferred charges and accrued income -€820
down €820 (-91.2%), from €900 to €79
- Tax, wage and social debts -€2,958
down €2,958 (-54.4%), from €5,433 to €2,475
- Short-term financial debts +€2,310
up €2,310 (+193.5%), from €1,194 to €3,504
- Profit (loss) carried forward -€1,867
down €1,867 (-40.8%), from -€4,578 to -€6,445
- Trade debts -€126
down €126 (-8.0%), from €1,574 to €1,448
- Gross operating margin -€6,062
down €6,062 (-86.5%), from €7,004 to €942
- Taxes -€933
down €933 (-33.1%), from €2,814 to €1,882
- Other operating charges -€326
down €326 (-30.2%), from €1,079 to €753
- Depreciation -€208
no longer reported in 2025 (was €208)
- Financial charges -€102
down €102 (-15.0%), from €676 to €574
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 | €10,717 | €8,076 | -€2,641 | -24.6% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €10,717 | €8,076 | -€2,641 | -24.6% |
| Amounts receivable within one year | 40/41 | €9,525 | €7,770 | -€1,755 | -18.4% |
| Trade receivables | 40 | €2,925 | €955 | -€1,970 | -67.3% |
| Other amounts receivable | 41 | €6,600 | €6,815 | +€215 | +3.3% |
| Cash at bank and in hand | 54/58 | €292 | €227 | -€66 | -22.4% |
| Deferred charges and accrued income | 490/1 | €900 | €79 | -€820 | -91.2% |
| Total equity and liabilities | 10/49 | €10,717 | €8,076 | -€2,641 | -24.6% |
| Equity | 10/15 | €2,517 | €650 | -€1,867 | -74.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €894 | €894 | = | 0.0% |
| Non-distributable reserves | 130/1 | €894 | €894 | = | 0.0% |
| Reserves not available under the articles | 1311 | €894 | €894 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,578 | -€6,445 | -€1,867 | -40.8% |
| Amounts payable | 17/49 | €8,201 | €7,427 | -€774 | -9.4% |
| Amounts payable within one year | 42/48 | €8,201 | €7,427 | -€774 | -9.4% |
| Financial debts | 43 | €1,194 | €3,504 | +€2,310 | +193.5% |
| Credit institutions | 430/8 | €1,194 | €3,504 | +€2,310 | +193.5% |
| Trade debts | 44 | €1,574 | €1,448 | -€126 | -8.0% |
| Suppliers | 440/4 | €1,574 | €1,448 | -€126 | -8.0% |
| Taxes, remuneration and social security | 45 | €5,433 | €2,475 | -€2,958 | -54.4% |
| Taxes | 450/3 | €5,433 | €2,475 | -€2,958 | -54.4% |
| Non-recurring operating income | 76A | - | €1,635 | +€1,635 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €208 | - | -€208 | |
| Other operating charges | 640/8 | €1,079 | €753 | -€326 | -30.2% |
| Gross operating margin | 9900 | €7,004 | €942 | -€6,062 | -86.5% |
| Operating profit (loss) | 9901 | €5,717 | €189 | -€5,528 | -96.7% |
| Financial income | 75/76B | €472 | €400 | -€72 | -15.3% |
| Recurring financial income | 75 | €472 | €400 | -€72 | -15.3% |
| Financial charges | 65/66B | €676 | €574 | -€102 | -15.0% |
| Recurring financial charges | 65 | €676 | €574 | -€102 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €5,514 | €15 | -€5,499 | -99.7% |
| Income taxes | 67/77 | €2,814 | €1,882 | -€933 | -33.1% |
| Profit (loss) for the period | 9904 | €2,699 | -€1,867 | -€4,566 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,699 | -€1,867 | -€4,566 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.