Otum: 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.
Otum
Largest movements
- Cash +€12,897
up €12,897 (+21.2%), from €60,817 to €73,714
mainly Other debts (+€69,813) and Net result for the year (+€24,311)
- Receivables within one year +€7,717
up €7,717 (+106.3%), from €7,260 to €14,977
of which Trade receivables: +€7,105
- Other debts +€69,813
up €69,813 (+1543.5%), from €4,523 to €74,336
- Reserves -€45,024
down €45,024 (-100.0%), from €45,024 to €0
- Tax, wage and social debts -€3,734
down €3,734 (-24.0%), from €15,541 to €11,807
of which Taxes: -€3,734
- Gross operating margin +€6,888
up €6,888 (+27.7%), from €24,852 to €31,740
- Taxes +€1,275
up €1,275 (+25.7%), from €4,954 to €6,229
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 | €69,007 | €89,525 | +€20,518 | +29.7% |
| Current assets | 29/58 | €69,007 | €89,525 | +€20,518 | +29.7% |
| Amounts receivable within one year | 40/41 | €7,260 | €14,977 | +€7,717 | +106.3% |
| Trade receivables | 40 | €7,260 | €14,365 | +€7,105 | +97.9% |
| Other amounts receivable | 41 | - | €612 | +€612 | |
| Cash at bank and in hand | 54/58 | €60,817 | €73,714 | +€12,897 | +21.2% |
| Deferred charges and accrued income | 490/1 | €930 | €833 | -€97 | -10.5% |
| Total equity and liabilities | 10/49 | €69,007 | €89,525 | +€20,518 | +29.7% |
| Equity | 10/15 | €48,024 | €3,000 | -€45,024 | -93.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €45,024 | €0 | -€45,024 | -100.0% |
| Distributable reserves | 133 | €45,024 | €0 | -€45,024 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €20,983 | €86,525 | +€65,542 | +312.4% |
| Amounts payable within one year | 42/48 | €20,728 | €86,245 | +€65,517 | +316.1% |
| Trade debts | 44 | €664 | €102 | -€562 | -84.6% |
| Suppliers | 440/4 | €664 | €102 | -€562 | -84.6% |
| Taxes, remuneration and social security | 45 | €15,541 | €11,807 | -€3,734 | -24.0% |
| Taxes | 450/3 | €14,351 | €10,617 | -€3,734 | -26.0% |
| Remuneration and social security | 454/9 | €1,190 | €1,190 | = | 0.0% |
| Other amounts payable | 47/48 | €4,523 | €74,336 | +€69,813 | +1543.5% |
| Accrued charges and deferred income | 492/3 | €255 | €279 | +€24 | +9.5% |
| Other operating charges | 640/8 | €849 | €723 | -€126 | -14.9% |
| Gross operating margin | 9900 | €24,852 | €31,740 | +€6,888 | +27.7% |
| Operating profit (loss) | 9901 | €24,003 | €31,017 | +€7,014 | +29.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €505 | €477 | -€28 | -5.5% |
| Recurring financial charges | 65 | €505 | €477 | -€28 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €23,498 | €30,540 | +€7,042 | +30.0% |
| Income taxes | 67/77 | €4,954 | €6,229 | +€1,275 | +25.7% |
| Profit (loss) for the period | 9904 | €18,544 | €24,311 | +€5,767 | +31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,544 | €24,311 | +€5,767 | +31.1% |
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 5 October 2026 via checked.be.