OTTIMA INVEST: 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 INVEST
Largest movements
- Receivables within one year +€52,831
up €52,831 (+38.3%), from €137,811 to €190,642
of which Trade receivables: +€102,347
- Cash -€14,750
down €14,750 (-100.0%), from €14,750 to €0
mainly Receivables within one year (-€52,831) and Debts after one year (-€1,000)
- Profit (loss) carried forward +€19,174
up €19,174 (+33.5%), from €57,151 to €76,325
- Short-term financial debts +€6,214
new in 2024: €6,214
- Tax, wage and social debts +€5,968
up €5,968 (+52.3%), from €11,416 to €17,384
of which Taxes: +€6,684
- Trade debts +€5,934
up €5,934 (+6.8%), from €86,655 to €92,589
- Write-downs +€3,627
new in 2024: €3,627
- Gross operating margin +€3,414
up €3,414 (+10.1%), from €33,688 to €37,102
- Depreciation -€1,577
down €1,577 (-48.0%), from €3,283 to €1,706
- Financial charges +€1,281
up €1,281 (+160%), from €800 to €2,080
- Other operating charges -€930
down €930 (-23.0%), from €4,040 to €3,110
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €223,481 | €259,611 | +€36,130 | +16.2% |
| Fixed assets | 21/28 | €9,570 | €7,864 | -€1,706 | -17.8% |
| Intangible fixed assets | 21 | €2,937 | €1,427 | -€1,510 | -51.4% |
| Tangible fixed assets | 22/27 | €6,013 | €5,817 | -€196 | -3.3% |
| Furniture and vehicles | 24 | €6,013 | €5,817 | -€196 | -3.3% |
| Financial fixed assets | 28 | €620 | €620 | = | 0.0% |
| Current assets | 29/58 | €213,911 | €251,746 | +€37,836 | +17.7% |
| Amounts receivable after more than one year | 29 | €57,000 | €57,000 | = | 0.0% |
| Other amounts receivable | 291 | €57,000 | €57,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €137,811 | €190,642 | +€52,831 | +38.3% |
| Trade receivables | 40 | €20,204 | €122,551 | +€102,347 | +507% |
| Other amounts receivable | 41 | €117,606 | €68,091 | -€49,515 | -42.1% |
| Current investments | 50/53 | €69 | - | -€69 | |
| Cash at bank and in hand | 54/58 | €14,750 | €0 | -€14,750 | -100.0% |
| Deferred charges and accrued income | 490/1 | €4,280 | €4,105 | -€176 | -4.1% |
| Total equity and liabilities | 10/49 | €223,481 | €259,611 | +€36,130 | +16.2% |
| Equity | 10/15 | €65,211 | €84,384 | +€19,174 | +29.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,151 | €76,325 | +€19,174 | +33.5% |
| Amounts payable | 17/49 | €158,270 | €175,226 | +€16,956 | +10.7% |
| Amounts payable after more than one year | 17 | €48,039 | €47,039 | -€1,000 | -2.1% |
| Trade debts | 175 | €48,039 | €47,039 | -€1,000 | -2.1% |
| Amounts payable within one year | 42/48 | €110,231 | €128,187 | +€17,956 | +16.3% |
| Financial debts | 43 | - | €6,214 | +€6,214 | |
| Credit institutions | 430/8 | - | €6,214 | +€6,214 | |
| Trade debts | 44 | €86,655 | €92,589 | +€5,934 | +6.8% |
| Suppliers | 440/4 | €86,655 | €92,589 | +€5,934 | +6.8% |
| Taxes, remuneration and social security | 45 | €11,416 | €17,384 | +€5,968 | +52.3% |
| Taxes | 450/3 | €10,700 | €17,384 | +€6,684 | +62.5% |
| Remuneration and social security | 454/9 | €716 | - | -€716 | |
| Other amounts payable | 47/48 | €12,160 | €12,000 | -€160 | -1.3% |
| Non-recurring operating income | 76A | - | €1,258 | +€1,258 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,283 | €1,706 | -€1,577 | -48.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,627 | +€3,627 | |
| Other operating charges | 640/8 | €4,040 | €3,110 | -€930 | -23.0% |
| Non-recurring operating charges | 66A | €3,055 | €575 | -€2,479 | -81.2% |
| Gross operating margin | 9900 | €33,688 | €37,102 | +€3,414 | +10.1% |
| Operating profit (loss) | 9901 | €23,311 | €28,083 | +€4,773 | +20.5% |
| Financial income | 75/76B | €1,457 | €1,477 | +€20 | +1.3% |
| Recurring financial income | 75 | €1,457 | €1,477 | +€20 | +1.3% |
| Financial charges | 65/66B | €800 | €2,080 | +€1,281 | +160% |
| Recurring financial charges | 65 | €800 | €2,080 | +€1,281 | +160% |
| Profit (loss) for the period before taxes | 9903 | €23,968 | €27,480 | +€3,512 | +14.7% |
| Income taxes | 67/77 | €8,861 | €8,306 | -€555 | -6.3% |
| Profit (loss) for the period | 9904 | €15,106 | €19,174 | +€4,067 | +26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,106 | €19,174 | +€4,067 | +26.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.