O’DASS: what changed
Two fiscal 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’DASS
Largest movements
- Cash +€12,012
up €12,012 (+168.9%), from €7,111 to €19,123
- Stocks and contracts +€9,450
new in 2025: €9,450
- Receivables within one year -€4,510
down €4,510 (-67.7%), from €6,658 to €2,147
- Other debts +€25,143
up €25,143 (+118.3%), from €21,258 to €46,401
- Profit (loss) carried forward -€6,232
down €6,232 (-32.7%), from -€19,053 to -€25,284
- Trade debts -€4,130
no longer reported in 2025 (was €4,130)
- Tax, wage and social debts +€2,170
up €2,170 (+89.2%), from €2,434 to €4,604
- Purchases and services -€3,996
no longer reported in 2025 (was €3,996)
- Gross operating margin -€1,041
down €1,041 (-124.5%), from -€836 to -€1,878
- Other operating charges +€242
new in 2025: €242
- Financial charges +€65
up €65 (+33.3%), from €195 to €261
From the 2023 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.
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,769 | €30,721 | +€16,952 | +123.1% |
| Current assets | 29/58 | €13,769 | €30,721 | +€16,952 | +123.1% |
| Stocks and contracts in progress | 3 | - | €9,450 | +€9,450 | |
| Stocks | 30/36 | - | €9,450 | +€9,450 | |
| Amounts receivable within one year | 40/41 | €6,658 | €2,147 | -€4,510 | -67.7% |
| Trade receivables | 40 | €6,658 | €2,147 | -€4,510 | -67.7% |
| Cash at bank and in hand | 54/58 | €7,111 | €19,123 | +€12,012 | +168.9% |
| Total equity and liabilities | 10/49 | €13,769 | €30,721 | +€16,952 | +123.1% |
| Equity | 10/15 | -€14,053 | -€20,284 | -€6,232 | -44.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,053 | -€25,284 | -€6,232 | -32.7% |
| Amounts payable | 17/49 | €27,822 | €51,005 | +€23,183 | +83.3% |
| Amounts payable within one year | 42/48 | €27,822 | €51,005 | +€23,183 | +83.3% |
| Trade debts | 44 | €4,130 | - | -€4,130 | |
| Suppliers | 440/4 | €4,130 | - | -€4,130 | |
| Taxes, remuneration and social security | 45 | €2,434 | €4,604 | +€2,170 | +89.2% |
| Taxes | 450/3 | €2,434 | €4,604 | +€2,170 | +89.2% |
| Other amounts payable | 47/48 | €21,258 | €46,401 | +€25,143 | +118.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,996 | - | -€3,996 | |
| Other operating charges | 640/8 | - | €242 | +€242 | |
| Gross operating margin | 9900 | -€836 | -€1,878 | -€1,041 | -124.5% |
| Operating profit (loss) | 9901 | -€836 | -€2,120 | -€1,283 | -153.5% |
| Financial charges | 65/66B | €195 | €261 | +€65 | +33.3% |
| Recurring financial charges | 65 | €195 | €261 | +€65 | +33.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,032 | -€2,380 | -€1,349 | -130.7% |
| Profit (loss) for the period | 9904 | -€1,032 | -€2,380 | -€1,349 | -130.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,032 | -€2,380 | -€1,349 | -130.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.