O.D.N.S.: 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.N.S.
Largest movements
- Tangible fixed assets +€62,581
up €62,581 (+54.0%), from €115,970 to €178,551
of which Furniture and vehicles: +€56,485
- Receivables within one year -€30,040
down €30,040 (-37.4%), from €80,238 to €50,197
of which Trade receivables: -€28,340
- Intangible fixed assets -€11,500
down €11,500 (-36.4%), from €31,623 to €20,123
- Deferred charges and accrued income -€7,426
down €7,426 (-24.8%), from €29,979 to €22,553
- Other debts -€56,726
down €56,726 (-71.2%), from €79,652 to €22,926
- Debts after one year +€52,072
up €52,072 (+46.7%), from €111,401 to €163,473
- Profit (loss) carried forward +€12,476
up €12,476 (+19.9%), from -€62,621 to -€50,145
- Current portion of long-term debt +€10,901
up €10,901 (+17.6%), from €62,106 to €73,007
- Trade debts -€9,967
down €9,967 (-46.8%), from €21,289 to €11,322
- Depreciation +€15,905
up €15,905 (+39.9%), from €39,869 to €55,774
- Gross operating margin +€9,774
up €9,774 (+5.5%), from €177,265 to €187,039
- Staff costs +€8,525
up €8,525 (+10.6%), from €80,295 to €88,820
- Taxes -€6,942
down €6,942 (-37.9%), from €18,300 to €11,358
- Financial charges +€3,833
up €3,833 (+194%), from €1,978 to €5,811
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €278,347 | €291,549 | +€13,202 | +4.7% |
| Fixed assets | 21/28 | €167,717 | €218,798 | +€51,081 | +30.5% |
| Intangible fixed assets | 21 | €31,623 | €20,123 | -€11,500 | -36.4% |
| Tangible fixed assets | 22/27 | €115,970 | €178,551 | +€62,581 | +54.0% |
| Plant, machinery and equipment | 23 | €28,641 | €34,738 | +€6,097 | +21.3% |
| Furniture and vehicles | 24 | €87,328 | €143,813 | +€56,485 | +64.7% |
| Financial fixed assets | 28 | €20,124 | €20,124 | = | 0.0% |
| Current assets | 29/58 | €110,630 | €72,751 | -€37,879 | -34.2% |
| Amounts receivable within one year | 40/41 | €80,238 | €50,197 | -€30,040 | -37.4% |
| Trade receivables | 40 | €78,538 | €50,197 | -€28,340 | -36.1% |
| Other amounts receivable | 41 | €1,700 | - | -€1,700 | |
| Cash at bank and in hand | 54/58 | €413 | - | -€413 | |
| Deferred charges and accrued income | 490/1 | €29,979 | €22,553 | -€7,426 | -24.8% |
| Total equity and liabilities | 10/49 | €278,347 | €291,549 | +€13,202 | +4.7% |
| Equity | 10/15 | -€55,060 | -€42,584 | +€12,476 | +22.7% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,363 | €1,363 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,363 | - | -€1,363 | |
| Reserves not available under the articles | 1311 | €1,363 | - | -€1,363 | |
| Distributable reserves | 133 | - | €1,363 | +€1,363 | |
| Profit (loss) carried forward | 14 | -€62,621 | -€50,145 | +€12,476 | +19.9% |
| Amounts payable | 17/49 | €333,407 | €334,133 | +€727 | +0.2% |
| Amounts payable after more than one year | 17 | €111,401 | €163,473 | +€52,072 | +46.7% |
| Financial debts | 170/4 | €111,401 | €163,473 | +€52,072 | +46.7% |
| Amounts payable within one year | 42/48 | €220,676 | €170,660 | -€50,017 | -22.7% |
| Current portion of amounts payable after more than one year | 42 | €62,106 | €73,007 | +€10,901 | +17.6% |
| Financial debts | 43 | €876 | €7,958 | +€7,082 | +809% |
| Credit institutions | 430/8 | €876 | €7,958 | +€7,082 | +809% |
| Trade debts | 44 | €21,289 | €11,322 | -€9,967 | -46.8% |
| Suppliers | 440/4 | €21,289 | €11,322 | -€9,967 | -46.8% |
| Taxes, remuneration and social security | 45 | €56,753 | €55,446 | -€1,307 | -2.3% |
| Taxes | 450/3 | €46,334 | €41,637 | -€4,697 | -10.1% |
| Remuneration and social security | 454/9 | €10,419 | €13,809 | +€3,390 | +32.5% |
| Other amounts payable | 47/48 | €79,652 | €22,926 | -€56,726 | -71.2% |
| Accrued charges and deferred income | 492/3 | €1,329 | - | -€1,329 | |
| Remuneration, social security and pensions | 62 | €80,295 | €88,820 | +€8,525 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,869 | €55,774 | +€15,905 | +39.9% |
| Other operating charges | 640/8 | €14,971 | €12,800 | -€2,171 | -14.5% |
| Gross operating margin | 9900 | €177,265 | €187,039 | +€9,774 | +5.5% |
| Operating profit (loss) | 9901 | €42,129 | €29,645 | -€12,484 | -29.6% |
| Financial charges | 65/66B | €1,978 | €5,811 | +€3,833 | +194% |
| Recurring financial charges | 65 | €1,978 | €5,811 | +€3,833 | +194% |
| Profit (loss) for the period before taxes | 9903 | €40,151 | €23,834 | -€16,317 | -40.6% |
| Income taxes | 67/77 | €18,300 | €11,358 | -€6,942 | -37.9% |
| Profit (loss) for the period | 9904 | €21,851 | €12,476 | -€9,375 | -42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,851 | €12,476 | -€9,375 | -42.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.