ïOD & CIE: 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.
ïOD & CIE
Largest movements
- Cash +€132,379
up €132,379 (+25.4%), from €521,217 to €653,596
mainly Trade debts (+€163,803) and Other debts (+€83,490)
- Stocks and contracts +€16,745
up €16,745 (+17.5%), from €95,935 to €112,680
- Receivables within one year -€14,815
down €14,815 (-7.7%), from €191,307 to €176,492
of which Trade receivables: -€38,529
- Trade debts +€163,803
up €163,803 (+138%), from €119,021 to €282,824
- Profit (loss) carried forward -€96,033
down €96,033 (-35.8%), from €268,021 to €171,988
- Other debts +€83,490
up €83,490 (+506%), from €16,510 to €100,000
- Gross operating margin -€88,355
down €88,355 (-92.7%), from €95,285 to €6,930
- Taxes -€19,201
down €19,201 (-93.4%), from €20,562 to €1,361
- Financial charges +€1,308
up €1,308 (+445%), from €294 to €1,602
- Financial income -€1,043
no longer reported in 2025 (was €1,043)
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 | €810,421 | €943,526 | +€133,105 | +16.4% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €810,421 | €943,526 | +€133,105 | +16.4% |
| Stocks and contracts in progress | 3 | €95,935 | €112,680 | +€16,745 | +17.5% |
| Stocks | 30/36 | €95,935 | €112,680 | +€16,745 | +17.5% |
| Amounts receivable within one year | 40/41 | €191,307 | €176,492 | -€14,815 | -7.7% |
| Trade receivables | 40 | €190,243 | €151,713 | -€38,529 | -20.3% |
| Other amounts receivable | 41 | €1,064 | €24,778 | +€23,714 | +2,228% |
| Cash at bank and in hand | 54/58 | €521,217 | €653,596 | +€132,379 | +25.4% |
| Deferred charges and accrued income | 490/1 | €1,963 | €759 | -€1,204 | -61.3% |
| Total equity and liabilities | 10/49 | €810,421 | €943,526 | +€133,105 | +16.4% |
| Equity | 10/15 | €653,121 | €557,088 | -€96,033 | -14.7% |
| Contributions | 10/11 | €385,100 | €385,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €268,021 | €171,988 | -€96,033 | -35.8% |
| Amounts payable | 17/49 | €157,300 | €386,439 | +€229,139 | +146% |
| Amounts payable within one year | 42/48 | €148,090 | €386,439 | +€238,349 | +161% |
| Trade debts | 44 | €119,021 | €282,824 | +€163,803 | +138% |
| Suppliers | 440/4 | €119,021 | €282,824 | +€163,803 | +138% |
| Taxes, remuneration and social security | 45 | €12,559 | €3,615 | -€8,944 | -71.2% |
| Taxes | 450/3 | €12,559 | €3,615 | -€8,944 | -71.2% |
| Other amounts payable | 47/48 | €16,510 | €100,000 | +€83,490 | +506% |
| Accrued charges and deferred income | 492/3 | €9,210 | - | -€9,210 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €198 | - | -€198 | |
| Gross operating margin | 9900 | €95,285 | €6,930 | -€88,355 | -92.7% |
| Operating profit (loss) | 9901 | €95,087 | €6,930 | -€88,157 | -92.7% |
| Financial income | 75/76B | €1,043 | - | -€1,043 | |
| Recurring financial income | 75 | €1,043 | - | -€1,043 | |
| Financial charges | 65/66B | €294 | €1,602 | +€1,308 | +445% |
| Recurring financial charges | 65 | €294 | €1,602 | +€1,308 | +445% |
| Profit (loss) for the period before taxes | 9903 | €95,837 | €5,328 | -€90,509 | -94.4% |
| Income taxes | 67/77 | €20,562 | €1,361 | -€19,201 | -93.4% |
| Profit (loss) for the period | 9904 | €75,275 | €3,967 | -€71,308 | -94.7% |
| Profit (loss) for the period to be appropriated | 9905 | €75,275 | €3,967 | -€71,308 | -94.7% |
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 26 October 2026 via checked.be.