OTUS LAB: 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.
OTUS LAB
Largest movements
- Cash +€66,141
up €66,141 (+85.6%), from €77,302 to €143,442
mainly Other debts (+€33,783) and Net result for the year (+€32,717)
- Receivables within one year +€13,395
up €13,395 (+114%), from €11,761 to €25,156
- Other debts +€33,783
up €33,783 (+178%), from €19,021 to €52,804
- Profit (loss) carried forward +€32,717
up €32,717 (+101%), from €32,435 to €65,152
- Provisions +€8,401
up €8,401 (+33.0%), from €25,458 to €33,859
- Tax, wage and social debts +€5,775
up €5,775 (+43.4%), from €13,298 to €19,073
- Gross operating margin +€54,279
up €54,279 (+155%), from €34,941 to €89,221
- Financial charges +€35,100
up €35,100 (+4,254%), from €825 to €35,925
- Provisions -€17,057
down €17,057 (-67.0%), from €25,458 to €8,401
- Taxes +€3,779
up €3,779 (+55.1%), from €6,864 to €10,642
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 | €91,794 | €172,758 | +€80,964 | +88.2% |
| Fixed assets | 21/28 | €2,731 | €4,160 | +€1,428 | +52.3% |
| Tangible fixed assets | 22/27 | €2,431 | €3,860 | +€1,428 | +58.7% |
| Furniture and vehicles | 24 | €2,431 | €3,860 | +€1,428 | +58.7% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €89,063 | €168,598 | +€79,535 | +89.3% |
| Amounts receivable within one year | 40/41 | €11,761 | €25,156 | +€13,395 | +114% |
| Trade receivables | 40 | €11,761 | €25,156 | +€13,395 | +114% |
| Cash at bank and in hand | 54/58 | €77,302 | €143,442 | +€66,141 | +85.6% |
| Total equity and liabilities | 10/49 | €91,794 | €172,758 | +€80,964 | +88.2% |
| Equity | 10/15 | €33,435 | €66,152 | +€32,717 | +97.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,435 | €65,152 | +€32,717 | +101% |
| Provisions and deferred taxes | 16 | €25,458 | €33,859 | +€8,401 | +33.0% |
| Provisions for liabilities and charges | 160/5 | €25,458 | €33,859 | +€8,401 | +33.0% |
| Other liabilities and charges | 164/5 | €25,458 | €33,859 | +€8,401 | +33.0% |
| Amounts payable | 17/49 | €32,902 | €72,747 | +€39,845 | +121% |
| Amounts payable within one year | 42/48 | €32,902 | €72,747 | +€39,845 | +121% |
| Trade debts | 44 | €582 | €869 | +€287 | +49.4% |
| Suppliers | 440/4 | €582 | €869 | +€287 | +49.4% |
| Taxes, remuneration and social security | 45 | €13,298 | €19,073 | +€5,775 | +43.4% |
| Taxes | 450/3 | €13,298 | €19,073 | +€5,775 | +43.4% |
| Other amounts payable | 47/48 | €19,021 | €52,804 | +€33,783 | +178% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,424 | €1,504 | +€80 | +5.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €25,458 | €8,401 | -€17,057 | -67.0% |
| Other operating charges | 640/8 | €357 | €408 | +€51 | +14.3% |
| Gross operating margin | 9900 | €34,941 | €89,221 | +€54,279 | +155% |
| Operating profit (loss) | 9901 | €7,702 | €78,908 | +€71,206 | +925% |
| Financial income | 75/76B | €102 | €377 | +€275 | +268% |
| Recurring financial income | 75 | €102 | €377 | +€275 | +268% |
| Financial charges | 65/66B | €825 | €35,925 | +€35,100 | +4,254% |
| Recurring financial charges | 65 | €825 | €35,925 | +€35,100 | +4,254% |
| Profit (loss) for the period before taxes | 9903 | €6,979 | €43,360 | +€36,380 | +521% |
| Income taxes | 67/77 | €6,864 | €10,642 | +€3,779 | +55.1% |
| Profit (loss) for the period | 9904 | €116 | €32,717 | +€32,602 | +28,161% |
| Profit (loss) for the period to be appropriated | 9905 | €116 | €32,717 | +€32,602 | +28,161% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.