OTTOKARS: 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.
OTTOKARS
Largest movements
- Receivables within one year +€59,556
up €59,556 (+48.5%), from €122,673 to €182,229
- Tangible fixed assets -€15,264
down €15,264 (-8.9%), from €172,196 to €156,932
of which Furniture and vehicles: -€18,313
- Deferred charges and accrued income +€14,103
up €14,103 (+96.2%), from €14,668 to €28,771
- Cash +€10,144
up €10,144 (+29.0%), from €34,941 to €45,085
mainly Depreciation (+€91,440) and Debts after one year (+€73,050)
- Current portion of long-term debt -€73,414
no longer reported in 2025 (was €73,414)
- Debts after one year +€73,050
up €73,050 (+603.7%), from €12,100 to €85,150
- Reserves +€43,140
up €43,140 (+33.9%), from €127,252 to €170,392
of which Distributable reserves: +€43,140
- Trade debts +€33,630
up €33,630 (+34.5%), from €97,607 to €131,236
- Tax, wage and social debts -€16,430
down €16,430 (-27.4%), from €59,904 to €43,474
of which Taxes: -€16,115
- Gross operating margin +€63,018
up €63,018 (+33.3%), from €189,106 to €252,123
- Other operating charges +€46,335
up €46,335 (+1688.7%), from €2,744 to €49,079
- Staff costs +€19,176
up €19,176 (+55.7%), from €34,449 to €53,625
- Depreciation -€13,443
down €13,443 (-12.8%), from €104,883 to €91,440
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 | €389,153 | €452,685 | +€63,533 | +16.3% |
| Fixed assets | 21/28 | €173,242 | €157,455 | -€15,787 | -9.1% |
| Intangible fixed assets | 21 | €1,046 | €523 | -€523 | -50.0% |
| Tangible fixed assets | 22/27 | €172,196 | €156,932 | -€15,264 | -8.9% |
| Plant, machinery and equipment | 23 | €1,986 | €5,035 | +€3,049 | +153.5% |
| Furniture and vehicles | 24 | €170,210 | €151,898 | -€18,313 | -10.8% |
| Current assets | 29/58 | €215,911 | €295,230 | +€79,319 | +36.7% |
| Stocks and contracts in progress | 3 | €43,629 | €39,145 | -€4,484 | -10.3% |
| Stocks | 30/36 | €43,629 | €34,855 | -€8,774 | -20.1% |
| Contracts in progress | 37 | - | €4,290 | +€4,290 | |
| Amounts receivable within one year | 40/41 | €122,673 | €182,229 | +€59,556 | +48.5% |
| Trade receivables | 40 | €122,673 | €182,229 | +€59,556 | +48.5% |
| Cash at bank and in hand | 54/58 | €34,941 | €45,085 | +€10,144 | +29.0% |
| Deferred charges and accrued income | 490/1 | €14,668 | €28,771 | +€14,103 | +96.2% |
| Total equity and liabilities | 10/49 | €389,153 | €452,685 | +€63,533 | +16.3% |
| Equity | 10/15 | €145,852 | €188,992 | +€43,140 | +29.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €127,252 | €170,392 | +€43,140 | +33.9% |
| 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 | €125,392 | €168,532 | +€43,140 | +34.4% |
| Amounts payable | 17/49 | €243,301 | €263,693 | +€20,392 | +8.4% |
| Amounts payable after more than one year | 17 | €12,100 | €85,150 | +€73,050 | +603.7% |
| Other amounts payable | 178/9 | €12,100 | €85,150 | +€73,050 | +603.7% |
| Amounts payable within one year | 42/48 | €231,201 | €178,543 | -€52,658 | -22.8% |
| Current portion of amounts payable after more than one year | 42 | €73,414 | - | -€73,414 | |
| Trade debts | 44 | €97,607 | €131,236 | +€33,630 | +34.5% |
| Suppliers | 440/4 | €97,607 | €131,236 | +€33,630 | +34.5% |
| Taxes, remuneration and social security | 45 | €59,904 | €43,474 | -€16,430 | -27.4% |
| Taxes | 450/3 | €52,904 | €36,789 | -€16,115 | -30.5% |
| Remuneration and social security | 454/9 | €7,001 | €6,685 | -€316 | -4.5% |
| Other amounts payable | 47/48 | €276 | €3,833 | +€3,556 | +1287.3% |
| Remuneration, social security and pensions | 62 | €34,449 | €53,625 | +€19,176 | +55.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,883 | €91,440 | -€13,443 | -12.8% |
| Other operating charges | 640/8 | €2,744 | €49,079 | +€46,335 | +1688.7% |
| Non-recurring operating charges | 66A | €2,000 | - | -€2,000 | |
| Gross operating margin | 9900 | €189,106 | €252,123 | +€63,018 | +33.3% |
| Operating profit (loss) | 9901 | €45,030 | €57,980 | +€12,950 | +28.8% |
| Financial income | 75/76B | - | €721 | +€721 | |
| Recurring financial income | 75 | - | €721 | +€721 | |
| Financial charges | 65/66B | €1,893 | €428 | -€1,465 | -77.4% |
| Recurring financial charges | 65 | €1,893 | €428 | -€1,465 | -77.4% |
| Profit (loss) for the period before taxes | 9903 | €43,137 | €58,273 | +€15,136 | +35.1% |
| Income taxes | 67/77 | €13,839 | €15,133 | +€1,294 | +9.3% |
| Profit (loss) for the period | 9904 | €29,298 | €43,140 | +€13,842 | +47.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,298 | €43,140 | +€13,842 | +47.2% |
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.