OTTISMET: what changed
Two fiscal 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.
OTTISMET
Largest movements
- Cash +€130,052
up €130,052 (+207.2%), from €62,761 to €192,813
mainly Current investments (+€100,321) and Net result for the year (+€21,248)
- Current investments -€100,321
no longer reported in 2025 (was €100,321)
- Reserves +€21,248
up €21,248 (+25.5%), from €83,352 to €104,599
of which Distributable reserves: +€21,248
- Tax, wage and social debts +€9,880
up €9,880 (+2874.8%), from €344 to €10,224
- Gross operating margin +€28,702
up €28,702 (+574.8%), from €4,993 to €33,696
- Taxes +€10,846
up €10,846 (+2724.7%), from €398 to €11,244
- Financial income +€3,256
up €3,256 (+1795.5%), from €181 to €3,437
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 | €167,830 | €198,241 | +€30,410 | +18.1% |
| Fixed assets | 21/28 | €4,748 | €5,427 | +€679 | +14.3% |
| Tangible fixed assets | 22/27 | €4,688 | €5,367 | +€679 | +14.5% |
| Land and buildings | 22 | €3,797 | €5,148 | +€1,351 | +35.6% |
| Furniture and vehicles | 24 | €891 | €219 | -€672 | -75.4% |
| Financial fixed assets | 28 | €61 | €61 | = | 0.0% |
| Current assets | 29/58 | €163,082 | €192,813 | +€29,731 | +18.2% |
| Current investments | 50/53 | €100,321 | - | -€100,321 | |
| Cash at bank and in hand | 54/58 | €62,761 | €192,813 | +€130,052 | +207.2% |
| Total equity and liabilities | 10/49 | €167,830 | €198,241 | +€30,410 | +18.1% |
| Equity | 10/15 | €163,737 | €184,984 | +€21,248 | +13.0% |
| Contributions | 10/11 | €20,823 | €20,823 | = | 0.0% |
| Reserves | 13 | €83,352 | €104,599 | +€21,248 | +25.5% |
| Tax-exempt reserves | 132 | €2,923 | €2,923 | = | 0.0% |
| Distributable reserves | 133 | €80,429 | €101,676 | +€21,248 | +26.4% |
| Profit (loss) carried forward | 14 | €59,562 | €59,562 | = | 0.0% |
| Amounts payable | 17/49 | €4,094 | €13,256 | +€9,163 | +223.8% |
| Amounts payable within one year | 42/48 | €3,624 | €13,256 | +€9,633 | +265.8% |
| Trade debts | 44 | €849 | €745 | -€104 | -12.3% |
| Suppliers | 440/4 | €849 | €745 | -€104 | -12.3% |
| Taxes, remuneration and social security | 45 | €344 | €10,224 | +€9,880 | +2874.8% |
| Taxes | 450/3 | €344 | €10,224 | +€9,880 | +2874.8% |
| Other amounts payable | 47/48 | €2,431 | €2,288 | -€143 | -5.9% |
| Accrued charges and deferred income | 492/3 | €470 | - | -€470 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €833 | €704 | -€128 | -15.4% |
| Other operating charges | 640/8 | €3,342 | €3,461 | +€118 | +3.5% |
| Gross operating margin | 9900 | €4,993 | €33,696 | +€28,702 | +574.8% |
| Operating profit (loss) | 9901 | €818 | €29,531 | +€28,712 | +3508.6% |
| Financial income | 75/76B | €181 | €3,437 | +€3,256 | +1795.5% |
| Recurring financial income | 75 | €181 | €3,437 | +€3,256 | +1795.5% |
| Financial charges | 65/66B | €419 | €476 | +€57 | +13.7% |
| Recurring financial charges | 65 | €419 | €476 | +€57 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | €581 | €32,492 | +€31,911 | +5492.0% |
| Income taxes | 67/77 | €398 | €11,244 | +€10,846 | +2724.7% |
| Profit (loss) for the period | 9904 | €183 | €21,248 | +€21,065 | +11512.7% |
| Profit (loss) for the period to be appropriated | 9905 | €183 | €21,248 | +€21,065 | +11512.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.