OD CONSULTING: 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.
OD CONSULTING
Largest movements
- Cash +€14,898
up €14,898 (+12.5%), from €118,950 to €133,848
mainly Net result for the year (+€16,199) and Depreciation (+€14,144)
- Tangible fixed assets -€12,165
down €12,165 (-23.4%), from €51,909 to €39,744
of which Furniture and vehicles: -€13,374
- Receivables within one year -€8,717
down €8,717 (-53.3%), from €16,357 to €7,640
of which Trade receivables: -€6,236
- Deferred charges and accrued income +€7,215
up €7,215 (+177.6%), from €4,063 to €11,278
- Other debts +€11,463
up €11,463 (+135.3%), from €8,472 to €19,935
- Debts after one year -€10,026
down €10,026 (-51.3%), from €19,547 to €9,521
- Tax, wage and social debts -€2,240
down €2,240 (-12.6%), from €17,732 to €15,492
- Depreciation +€10,544
up €10,544 (+292.9%), from €3,600 to €14,144
- Gross operating margin +€6,441
up €6,441 (+17.3%), from €37,279 to €43,721
- Other operating charges +€3,264
up €3,264 (+542.8%), from €601 to €3,865
- Taxes +€1,890
up €1,890 (+26.4%), from €7,155 to €9,046
- Financial income +€483
up €483 (+140.3%), from €344 to €827
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.
Cash bridge derived
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 | €191,279 | €192,510 | +€1,230 | +0.6% |
| Fixed assets | 21/28 | €51,909 | €39,744 | -€12,165 | -23.4% |
| Tangible fixed assets | 22/27 | €51,909 | €39,744 | -€12,165 | -23.4% |
| Plant, machinery and equipment | 23 | €282 | €1,491 | +€1,209 | +429.3% |
| Furniture and vehicles | 24 | €51,627 | €38,253 | -€13,374 | -25.9% |
| Current assets | 29/58 | €139,370 | €152,766 | +€13,395 | +9.6% |
| Amounts receivable within one year | 40/41 | €16,357 | €7,640 | -€8,717 | -53.3% |
| Trade receivables | 40 | €13,876 | €7,640 | -€6,236 | -44.9% |
| Other amounts receivable | 41 | €2,481 | €0 | -€2,481 | -100.0% |
| Cash at bank and in hand | 54/58 | €118,950 | €133,848 | +€14,898 | +12.5% |
| Deferred charges and accrued income | 490/1 | €4,063 | €11,278 | +€7,215 | +177.6% |
| Total equity and liabilities | 10/49 | €191,279 | €192,510 | +€1,230 | +0.6% |
| Equity | 10/15 | €128,328 | €129,526 | +€1,199 | +0.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €60,000 | €60,000 | = | 0.0% |
| Distributable reserves | 133 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,328 | €64,526 | +€1,199 | +1.9% |
| Amounts payable | 17/49 | €62,951 | €62,983 | +€32 | +0.1% |
| Amounts payable after more than one year | 17 | €19,547 | €9,521 | -€10,026 | -51.3% |
| Financial debts | 170/4 | €19,547 | €9,521 | -€10,026 | -51.3% |
| Amounts payable within one year | 42/48 | €43,405 | €53,463 | +€10,058 | +23.2% |
| Current portion of amounts payable after more than one year | 42 | €9,664 | €10,026 | +€362 | +3.7% |
| Trade debts | 44 | €7,537 | €8,009 | +€473 | +6.3% |
| Suppliers | 440/4 | €7,537 | €8,009 | +€473 | +6.3% |
| Taxes, remuneration and social security | 45 | €17,732 | €15,492 | -€2,240 | -12.6% |
| Taxes | 450/3 | €17,732 | €15,492 | -€2,240 | -12.6% |
| Other amounts payable | 47/48 | €8,472 | €19,935 | +€11,463 | +135.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,600 | €14,144 | +€10,544 | +292.9% |
| Other operating charges | 640/8 | €601 | €3,865 | +€3,264 | +542.8% |
| Non-recurring operating charges | 66A | - | €282 | +€282 | |
| Gross operating margin | 9900 | €37,279 | €43,721 | +€6,441 | +17.3% |
| Operating profit (loss) | 9901 | €33,078 | €25,430 | -€7,648 | -23.1% |
| Financial income | 75/76B | €344 | €827 | +€483 | +140.3% |
| Recurring financial income | 75 | €344 | €827 | +€483 | +140.3% |
| Financial charges | 65/66B | €981 | €1,013 | +€32 | +3.2% |
| Recurring financial charges | 65 | €981 | €1,013 | +€32 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €32,441 | €25,244 | -€7,197 | -22.2% |
| Income taxes | 67/77 | €7,155 | €9,046 | +€1,890 | +26.4% |
| Profit (loss) for the period | 9904 | €25,286 | €16,199 | -€9,087 | -35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,286 | €16,199 | -€9,087 | -35.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.