OTTO: 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.
OTTO
Largest movements
- Receivables within one year +€12,476
up €12,476 (+75.9%), from €16,442 to €28,917
of which Other amounts receivable: +€8,277
- Cash -€12,109
down €12,109 (-11.4%), from €106,326 to €94,217
mainly Contributions, distributions and other (-€71,557) and Receivables within one year (-€12,476)
- Tangible fixed assets -€4,186
down €4,186 (-78.9%), from €5,304 to €1,118
of which Furniture and vehicles: -€3,227
- Reserves -€6,123
down €6,123 (-5.3%), from €114,922 to €108,799
- Trade debts +€3,188
up €3,188 (+661.4%), from €482 to €3,670
- Other debts -€2,552
down €2,552 (-58.8%), from €4,337 to €1,786
- Gross operating margin -€23,648
down €23,648 (-20.7%), from €114,400 to €90,753
- Taxes -€6,528
down €6,528 (-27.5%), from €23,755 to €17,227
- Other operating charges +€3,709
up €3,709 (+299.4%), from €1,239 to €4,948
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 | €129,134 | €124,933 | -€4,201 | -3.3% |
| Fixed assets | 21/28 | €5,309 | €1,123 | -€4,186 | -78.9% |
| Tangible fixed assets | 22/27 | €5,304 | €1,118 | -€4,186 | -78.9% |
| Plant, machinery and equipment | 23 | €959 | €0 | -€959 | -100.0% |
| Furniture and vehicles | 24 | €4,345 | €1,118 | -€3,227 | -74.3% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €123,826 | €123,811 | -€15 | 0.0% |
| Stocks and contracts in progress | 3 | €530 | €0 | -€530 | -100.0% |
| Stocks | 30/36 | €530 | €0 | -€530 | -100.0% |
| Amounts receivable within one year | 40/41 | €16,442 | €28,917 | +€12,476 | +75.9% |
| Trade receivables | 40 | €15,196 | €19,395 | +€4,199 | +27.6% |
| Other amounts receivable | 41 | €1,245 | €9,522 | +€8,277 | +664.7% |
| Cash at bank and in hand | 54/58 | €106,326 | €94,217 | -€12,109 | -11.4% |
| Deferred charges and accrued income | 490/1 | €528 | €676 | +€148 | +28.1% |
| Total equity and liabilities | 10/49 | €129,134 | €124,933 | -€4,201 | -3.3% |
| Equity | 10/15 | €119,922 | €113,799 | -€6,123 | -5.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €114,922 | €108,799 | -€6,123 | -5.3% |
| Distributable reserves | 133 | €114,922 | €108,799 | -€6,123 | -5.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €9,212 | €11,134 | +€1,922 | +20.9% |
| Amounts payable within one year | 42/48 | €9,212 | €11,097 | +€1,884 | +20.5% |
| Trade debts | 44 | €482 | €3,670 | +€3,188 | +661.4% |
| Suppliers | 440/4 | €482 | €3,670 | +€3,188 | +661.4% |
| Taxes, remuneration and social security | 45 | €4,393 | €5,641 | +€1,248 | +28.4% |
| Taxes | 450/3 | €4,393 | €5,641 | +€1,248 | +28.4% |
| Other amounts payable | 47/48 | €4,337 | €1,786 | -€2,552 | -58.8% |
| Accrued charges and deferred income | 492/3 | - | €38 | +€38 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,332 | €3,227 | -€105 | -3.1% |
| Other operating charges | 640/8 | €1,239 | €4,948 | +€3,709 | +299.4% |
| Gross operating margin | 9900 | €114,400 | €90,753 | -€23,648 | -20.7% |
| Operating profit (loss) | 9901 | €109,829 | €82,577 | -€27,252 | -24.8% |
| Financial income | 75/76B | €350 | €258 | -€92 | -26.3% |
| Recurring financial income | 75 | €350 | €258 | -€92 | -26.3% |
| Financial charges | 65/66B | €202 | €174 | -€28 | -13.8% |
| Recurring financial charges | 65 | €202 | €174 | -€28 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €109,977 | €82,661 | -€27,316 | -24.8% |
| Income taxes | 67/77 | €23,755 | €17,227 | -€6,528 | -27.5% |
| Profit (loss) for the period | 9904 | €86,222 | €65,434 | -€20,789 | -24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €86,222 | €65,434 | -€20,789 | -24.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.