Ottinvest: 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.
Ottinvest
Largest movements
- Tangible fixed assets -€5,818
down €5,818 (-7.7%), from €75,386 to €69,568
- Cash +€940
up €940 (+47.0%), from €2,000 to €2,940
mainly Net result for the year (+€6,847) and Depreciation (+€5,818)
- Receivables within one year +€880
up €880 (+14.1%), from €6,236 to €7,116
of which Other amounts receivable: +€880
- Current portion of long-term debt -€10,845
no longer reported in 2025 (was €10,845)
- Profit (loss) carried forward +€6,847
up €6,847 (+17.9%), from €38,309 to €45,156
- Gross operating margin -€901
down €901 (-4.9%), from €18,331 to €17,430
- Financial charges -€205
down €205 (-34.3%), from €598 to €393
- Taxes -€189
down €189 (-7.7%), from €2,472 to €2,282
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 | €84,001 | €80,004 | -€3,997 | -4.8% |
| Fixed assets | 21/28 | €75,765 | €69,947 | -€5,818 | -7.7% |
| Tangible fixed assets | 22/27 | €75,386 | €69,568 | -€5,818 | -7.7% |
| Land and buildings | 22 | €75,386 | €69,568 | -€5,818 | -7.7% |
| Financial fixed assets | 28 | €379 | €379 | = | 0.0% |
| Current assets | 29/58 | €8,236 | €10,057 | +€1,821 | +22.1% |
| Amounts receivable within one year | 40/41 | €6,236 | €7,116 | +€880 | +14.1% |
| Trade receivables | 40 | €1,870 | €1,870 | = | 0.0% |
| Other amounts receivable | 41 | €4,366 | €5,246 | +€880 | +20.2% |
| Cash at bank and in hand | 54/58 | €2,000 | €2,940 | +€940 | +47.0% |
| Total equity and liabilities | 10/49 | €84,001 | €80,004 | -€3,997 | -4.8% |
| Equity | 10/15 | €69,656 | €76,504 | +€6,847 | +9.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,747 | €12,747 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €10,887 | €10,887 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,309 | €45,156 | +€6,847 | +17.9% |
| Amounts payable | 17/49 | €14,345 | €3,500 | -€10,845 | -75.6% |
| Amounts payable after more than one year | 17 | €3,500 | €3,500 | = | 0.0% |
| Other amounts payable | 178/9 | €3,500 | €3,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €10,845 | - | -€10,845 | |
| Current portion of amounts payable after more than one year | 42 | €10,845 | - | -€10,845 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,818 | €5,818 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,028 | €2,090 | +€62 | +3.0% |
| Gross operating margin | 9900 | €18,331 | €17,430 | -€901 | -4.9% |
| Operating profit (loss) | 9901 | €10,485 | €9,522 | -€962 | -9.2% |
| Financial charges | 65/66B | €598 | €393 | -€205 | -34.3% |
| Recurring financial charges | 65 | €598 | €393 | -€205 | -34.3% |
| Profit (loss) for the period before taxes | 9903 | €9,887 | €9,130 | -€757 | -7.7% |
| Income taxes | 67/77 | €2,472 | €2,282 | -€189 | -7.7% |
| Profit (loss) for the period | 9904 | €7,415 | €6,847 | -€568 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,415 | €6,847 | -€568 | -7.7% |
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 28 October 2026 via checked.be.