O.D. CAR: 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.
O.D. CAR
Largest movements
- Tangible fixed assets +€30,282
up €30,282 (+352%), from €8,607 to €38,889
of which Furniture and vehicles: +€30,642
- Receivables within one year +€28,412
up €28,412 (+74.9%), from €37,952 to €66,364
of which Trade receivables: +€35,648
- Cash +€11,555
up €11,555 (+21.9%), from €52,743 to €64,298
mainly Trade debts (+€31,510) and Debts after one year (+€19,955)
- Trade debts +€31,510
up €31,510 (+97.3%), from €32,384 to €63,894
- Debts after one year +€19,955
new in 2025: €19,955
- Current portion of long-term debt +€12,795
up €12,795, from €0 to €12,795
- Profit (loss) carried forward +€5,200
up €5,200 (+14.4%), from €36,024 to €41,224
- Gross operating margin +€11,956
up €11,956 (+120%), from €9,943 to €21,900
- Taxes +€1,855
up €1,855 (+335%), from €554 to €2,409
- Depreciation +€1,688
up €1,688 (+46.3%), from €3,645 to €5,333
- Other operating charges +€942
up €942 (+15.3%), from €6,140 to €7,081
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 | €100,622 | €171,140 | +€70,518 | +70.1% |
| Fixed assets | 21/28 | €8,607 | €38,889 | +€30,282 | +352% |
| Tangible fixed assets | 22/27 | €8,607 | €38,889 | +€30,282 | +352% |
| Plant, machinery and equipment | 23 | €951 | €591 | -€360 | -37.9% |
| Furniture and vehicles | 24 | €7,656 | €38,298 | +€30,642 | +400% |
| Current assets | 29/58 | €92,015 | €132,251 | +€40,236 | +43.7% |
| Amounts receivable within one year | 40/41 | €37,952 | €66,364 | +€28,412 | +74.9% |
| Trade receivables | 40 | €28,166 | €63,814 | +€35,648 | +127% |
| Other amounts receivable | 41 | €9,786 | €2,550 | -€7,236 | -73.9% |
| Cash at bank and in hand | 54/58 | €52,743 | €64,298 | +€11,555 | +21.9% |
| Deferred charges and accrued income | 490/1 | €1,320 | €1,589 | +€269 | +20.3% |
| Total equity and liabilities | 10/49 | €100,622 | €171,140 | +€70,518 | +70.1% |
| Equity | 10/15 | €49,631 | €54,831 | +€5,200 | +10.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €7,410 | €7,410 | = | 0.0% |
| Distributable reserves | 133 | €7,410 | €7,410 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,024 | €41,224 | +€5,200 | +14.4% |
| Amounts payable | 17/49 | €50,991 | €116,308 | +€65,317 | +128% |
| Amounts payable after more than one year | 17 | - | €19,955 | +€19,955 | |
| Financial debts | 170/4 | - | €19,955 | +€19,955 | |
| Amounts payable within one year | 42/48 | €50,931 | €96,334 | +€45,403 | +89.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | €12,795 | +€12,795 | |
| Trade debts | 44 | €32,384 | €63,894 | +€31,510 | +97.3% |
| Suppliers | 440/4 | €32,384 | €63,894 | +€31,510 | +97.3% |
| Taxes, remuneration and social security | 45 | €17,551 | €18,602 | +€1,051 | +6.0% |
| Taxes | 450/3 | €17,551 | €18,602 | +€1,051 | +6.0% |
| Other amounts payable | 47/48 | €996 | €1,043 | +€47 | +4.7% |
| Accrued charges and deferred income | 492/3 | €60 | €20 | -€40 | -66.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,645 | €5,333 | +€1,688 | +46.3% |
| Other operating charges | 640/8 | €6,140 | €7,081 | +€942 | +15.3% |
| Gross operating margin | 9900 | €9,943 | €21,900 | +€11,956 | +120% |
| Operating profit (loss) | 9901 | €159 | €9,486 | +€9,327 | +5,870% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,797 | €1,876 | +€79 | +4.4% |
| Recurring financial charges | 65 | €1,797 | €1,876 | +€79 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,639 | €7,609 | +€9,248 | |
| Income taxes | 67/77 | €554 | €2,409 | +€1,855 | +335% |
| Profit (loss) for the period | 9904 | -€2,193 | €5,200 | +€7,393 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,193 | €5,200 | +€7,393 |
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 18 October 2026 via checked.be.