Ottokar: 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.
Ottokar
Largest movements
- Cash +€26,583
up €26,583 (+52.3%), from €50,820 to €77,403
mainly Depreciation (+€41,661) and Net result for the year (+€22,966)
- Tangible fixed assets -€20,233
down €20,233 (-5.2%), from €392,620 to €372,386
of which Land and buildings: -€11,569
- Receivables within one year -€7,335
down €7,335 (-24.7%), from €29,712 to €22,376
of which Trade receivables: -€5,679
- Other debts -€22,046
down €22,046 (-25.0%), from €88,337 to €66,291
- Debts after one year -€21,309
down €21,309 (-9.1%), from €234,399 to €213,090
- Reserves +€19,923
up €19,923 (+19.0%), from €104,692 to €124,615
- Tax, wage and social debts +€18,483
up €18,483 (+211%), from €8,766 to €27,250
of which Taxes: +€16,323
- Gross operating margin +€23,473
up €23,473 (+27.4%), from €85,547 to €109,021
- Staff costs -€16,826
down €16,826 (-49.8%), from €33,775 to €16,949
- Taxes +€8,856
up €8,856 (+711%), from €1,245 to €10,101
- Financial charges +€3,822
up €3,822 (+32.2%), from €11,863 to €15,685
- Depreciation +€1,413
up €1,413 (+3.5%), from €40,248 to €41,661
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 | €487,893 | €483,053 | -€4,841 | -1.0% |
| Fixed assets | 21/28 | €398,620 | €377,386 | -€21,233 | -5.3% |
| Intangible fixed assets | 21 | €6,000 | €5,000 | -€1,000 | -16.7% |
| Tangible fixed assets | 22/27 | €392,620 | €372,386 | -€20,233 | -5.2% |
| Land and buildings | 22 | €331,839 | €320,270 | -€11,569 | -3.5% |
| Plant, machinery and equipment | 23 | €27,723 | €37,035 | +€9,312 | +33.6% |
| Furniture and vehicles | 24 | €15,430 | €5,716 | -€9,714 | -63.0% |
| Other tangible fixed assets | 26 | €17,629 | €9,366 | -€8,263 | -46.9% |
| Current assets | 29/58 | €89,274 | €105,666 | +€16,393 | +18.4% |
| Stocks and contracts in progress | 3 | €5,654 | €2,987 | -€2,667 | -47.2% |
| Stocks | 30/36 | €5,654 | €2,987 | -€2,667 | -47.2% |
| Amounts receivable within one year | 40/41 | €29,712 | €22,376 | -€7,335 | -24.7% |
| Trade receivables | 40 | €27,555 | €21,876 | -€5,679 | -20.6% |
| Other amounts receivable | 41 | €2,157 | €500 | -€1,657 | -76.8% |
| Cash at bank and in hand | 54/58 | €50,820 | €77,403 | +€26,583 | +52.3% |
| Deferred charges and accrued income | 490/1 | €3,089 | €2,901 | -€188 | -6.1% |
| Total equity and liabilities | 10/49 | €487,893 | €483,053 | -€4,841 | -1.0% |
| Equity | 10/15 | €120,249 | €143,215 | +€22,966 | +19.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €104,692 | €124,615 | +€19,923 | +19.0% |
| Distributable reserves | 133 | €104,692 | €124,615 | +€19,923 | +19.0% |
| Profit (loss) carried forward | 14 | -€3,043 | - | +€3,043 | |
| Amounts payable | 17/49 | €367,644 | €339,838 | -€27,806 | -7.6% |
| Amounts payable after more than one year | 17 | €234,399 | €213,090 | -€21,309 | -9.1% |
| Financial debts | 170/4 | €234,399 | €213,090 | -€21,309 | -9.1% |
| Amounts payable within one year | 42/48 | €133,140 | €126,748 | -€6,392 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €21,309 | €21,309 | = | 0.0% |
| Trade debts | 44 | €14,728 | €11,897 | -€2,830 | -19.2% |
| Suppliers | 440/4 | €14,728 | €11,897 | -€2,830 | -19.2% |
| Taxes, remuneration and social security | 45 | €8,766 | €27,250 | +€18,483 | +211% |
| Taxes | 450/3 | €6,574 | €22,898 | +€16,323 | +248% |
| Remuneration and social security | 454/9 | €2,192 | €4,352 | +€2,160 | +98.5% |
| Other amounts payable | 47/48 | €88,337 | €66,291 | -€22,046 | -25.0% |
| Accrued charges and deferred income | 492/3 | €105 | - | -€105 | |
| Non-recurring operating income | 76A | €23,922 | - | -€23,922 | |
| Remuneration, social security and pensions | 62 | €33,775 | €16,949 | -€16,826 | -49.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,248 | €41,661 | +€1,413 | +3.5% |
| Other operating charges | 640/8 | €1,610 | €1,948 | +€338 | +21.0% |
| Gross operating margin | 9900 | €85,547 | €109,021 | +€23,473 | +27.4% |
| Operating profit (loss) | 9901 | €9,915 | €48,463 | +€38,549 | +389% |
| Financial income | 75/76B | €150 | €288 | +€137 | +91.3% |
| Recurring financial income | 75 | €150 | €288 | +€137 | +91.3% |
| Financial charges | 65/66B | €11,863 | €15,685 | +€3,822 | +32.2% |
| Recurring financial charges | 65 | €11,863 | €15,685 | +€3,822 | +32.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,798 | €33,066 | +€34,864 | |
| Income taxes | 67/77 | €1,245 | €10,101 | +€8,856 | +711% |
| Profit (loss) for the period | 9904 | -€3,043 | €22,966 | +€26,008 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,043 | €22,966 | +€26,008 |
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 29 October 2026 via checked.be.