OTV / Diensten & Service: 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.
OTV / Diensten & Service
Largest movements
- Cash -€80,848
down €80,848 (-28.0%), from €288,980 to €208,132
mainly Net result for the year (-€41,844) and Receivables within one year (-€24,377)
- Receivables within one year +€24,377
up €24,377 (+799%), from €3,052 to €27,429
- Tangible fixed assets -€3,480
down €3,480 (-20.2%), from €17,229 to €13,750
of which Plant, machinery and equipment: -€3,480
- Profit (loss) carried forward -€41,844
down €41,844 (-17.5%), from €239,426 to €197,582
- Trade debts -€10,229
down €10,229 (-15.5%), from €65,968 to €55,740
- Tax, wage and social debts -€5,852
down €5,852 (-73.0%), from €8,020 to €2,169
- Turnover +€73,070
up €73,070 (+56.0%), from €130,388 to €203,457
- Purchases and services +€72,455
up €72,455 (+37.6%), from €192,498 to €264,953
- Gross operating margin +€2,884
up €2,884 (+7.0%), from -€41,111 to -€38,227
- Depreciation -€2,107
down €2,107 (-37.7%), from €5,586 to €3,480
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 | €315,946 | €255,510 | -€60,436 | -19.1% |
| Fixed assets | 21/28 | €23,429 | €19,950 | -€3,480 | -14.9% |
| Tangible fixed assets | 22/27 | €17,229 | €13,750 | -€3,480 | -20.2% |
| Plant, machinery and equipment | 23 | €17,030 | €13,551 | -€3,480 | -20.4% |
| Furniture and vehicles | 24 | €199 | €199 | = | 0.0% |
| Financial fixed assets | 28 | €6,200 | €6,200 | = | 0.0% |
| Current assets | 29/58 | €292,516 | €235,560 | -€56,956 | -19.5% |
| Amounts receivable within one year | 40/41 | €3,052 | €27,429 | +€24,377 | +799% |
| Trade receivables | 40 | €3,052 | €27,429 | +€24,377 | +799% |
| Cash at bank and in hand | 54/58 | €288,980 | €208,132 | -€80,848 | -28.0% |
| Deferred charges and accrued income | 490/1 | €485 | - | -€485 | |
| Total equity and liabilities | 10/49 | €315,946 | €255,510 | -€60,436 | -19.1% |
| Equity | 10/15 | €239,426 | €197,582 | -€41,844 | -17.5% |
| Profit (loss) carried forward | 14 | €239,426 | €197,582 | -€41,844 | -17.5% |
| Amounts payable | 17/49 | €76,520 | €57,928 | -€18,591 | -24.3% |
| Amounts payable within one year | 42/48 | €74,009 | €57,928 | -€16,080 | -21.7% |
| Trade debts | 44 | €65,968 | €55,740 | -€10,229 | -15.5% |
| Suppliers | 440/4 | €65,968 | €55,740 | -€10,229 | -15.5% |
| Taxes, remuneration and social security | 45 | €8,020 | €2,169 | -€5,852 | -73.0% |
| Taxes | 450/3 | €8,020 | €2,169 | -€5,852 | -73.0% |
| Accrued charges and deferred income | 492/3 | €2,511 | - | -€2,511 | |
| Turnover | 70 | €130,388 | €203,457 | +€73,070 | +56.0% |
| Non-recurring operating income | 76A | €388 | - | -€388 | |
| Goods, raw materials, services and sundry goods | 60/61 | €192,498 | €264,953 | +€72,455 | +37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,586 | €3,480 | -€2,107 | -37.7% |
| Other operating charges | 640/8 | €319 | €807 | +€488 | +153% |
| Gross operating margin | 9900 | -€41,111 | -€38,227 | +€2,884 | +7.0% |
| Operating profit (loss) | 9901 | -€47,016 | -€42,514 | +€4,503 | +9.6% |
| Financial income | 75/76B | €3,163 | €1,688 | -€1,475 | -46.6% |
| Recurring financial income | 75 | €3,163 | €1,688 | -€1,475 | -46.6% |
| Financial charges | 65/66B | €1,501 | €636 | -€865 | -57.6% |
| Recurring financial charges | 65 | €1,113 | €636 | -€477 | -42.9% |
| Non-recurring financial charges | 66B | €388 | - | -€388 | |
| Profit (loss) for the period before taxes | 9903 | -€45,354 | -€41,462 | +€3,893 | +8.6% |
| Income taxes | 67/77 | €949 | €383 | -€566 | -59.7% |
| Profit (loss) for the period | 9904 | -€46,303 | -€41,844 | +€4,459 | +9.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,303 | -€41,844 | +€4,459 | +9.6% |
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 17 October 2026 via checked.be.