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
- Tangible fixed assets -€10,094
down €10,094 (-39.8%), from €25,358 to €15,265
- Cash +€6,614
up €6,614 (+80.2%), from €8,248 to €14,861
mainly Depreciation (+€10,094) and Net result for the year (+€2,645)
- Receivables within one year +€2,455
up €2,455 (+25.9%), from €9,462 to €11,918
of which Trade receivables: +€2,541
- Debts after one year -€7,427
down €7,427 (-37.4%), from €19,869 to €12,442
- Profit (loss) carried forward +€2,645
up €2,645 (+21.7%), from -€12,166 to -€9,520
- Tax, wage and social debts +€2,260
up €2,260 (+21.0%), from €10,780 to €13,040
- Trade debts +€1,209
up €1,209 (+429.8%), from €281 to €1,491
- Gross operating margin +€15,174
up €15,174 (+1231.1%), from €1,233 to €16,406
- Taxes +€1,586
up €1,586 (+377.0%), from €421 to €2,006
- Other operating charges -€581
down €581 (-48.8%), from €1,190 to €609
- Financial charges -€474
down €474 (-28.0%), from €1,694 to €1,220
- Financial income +€168
new in 2025: €168
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 | €44,346 | €43,380 | -€965 | -2.2% |
| Fixed assets | 21/28 | €25,358 | €15,265 | -€10,094 | -39.8% |
| Tangible fixed assets | 22/27 | €25,358 | €15,265 | -€10,094 | -39.8% |
| Furniture and vehicles | 24 | €25,358 | €15,265 | -€10,094 | -39.8% |
| Current assets | 29/58 | €18,987 | €28,115 | +€9,128 | +48.1% |
| Amounts receivable within one year | 40/41 | €9,462 | €11,918 | +€2,455 | +25.9% |
| Trade receivables | 40 | €9,376 | €11,918 | +€2,541 | +27.1% |
| Other amounts receivable | 41 | €86 | - | -€86 | |
| Cash at bank and in hand | 54/58 | €8,248 | €14,861 | +€6,614 | +80.2% |
| Deferred charges and accrued income | 490/1 | €1,277 | €1,336 | +€59 | +4.6% |
| Total equity and liabilities | 10/49 | €44,346 | €43,380 | -€965 | -2.2% |
| Equity | 10/15 | €2,761 | €5,407 | +€2,645 | +95.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €11,927 | €11,927 | = | 0.0% |
| Distributable reserves | 133 | €11,927 | €11,927 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,166 | -€9,520 | +€2,645 | +21.7% |
| Amounts payable | 17/49 | €41,584 | €37,973 | -€3,611 | -8.7% |
| Amounts payable after more than one year | 17 | €19,869 | €12,442 | -€7,427 | -37.4% |
| Financial debts | 170/4 | €19,869 | €12,442 | -€7,427 | -37.4% |
| Amounts payable within one year | 42/48 | €21,715 | €25,532 | +€3,817 | +17.6% |
| Current portion of amounts payable after more than one year | 42 | €7,111 | €7,427 | +€316 | +4.5% |
| Trade debts | 44 | €281 | €1,491 | +€1,209 | +429.8% |
| Suppliers | 440/4 | €281 | €1,491 | +€1,209 | +429.8% |
| Taxes, remuneration and social security | 45 | €10,780 | €13,040 | +€2,260 | +21.0% |
| Taxes | 450/3 | €10,780 | €13,040 | +€2,260 | +21.0% |
| Other amounts payable | 47/48 | €3,543 | €3,574 | +€31 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,094 | €10,094 | = | 0.0% |
| Other operating charges | 640/8 | €1,190 | €609 | -€581 | -48.8% |
| Gross operating margin | 9900 | €1,233 | €16,406 | +€15,174 | +1231.1% |
| Operating profit (loss) | 9901 | -€10,051 | €5,704 | +€15,755 | |
| Financial income | 75/76B | - | €168 | +€168 | |
| Recurring financial income | 75 | - | €168 | +€168 | |
| Financial charges | 65/66B | €1,694 | €1,220 | -€474 | -28.0% |
| Recurring financial charges | 65 | €1,694 | €1,220 | -€474 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,745 | €4,652 | +€16,396 | |
| Income taxes | 67/77 | €421 | €2,006 | +€1,586 | +377.0% |
| Profit (loss) for the period | 9904 | -€12,166 | €2,645 | +€14,811 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,166 | €2,645 | +€14,811 |
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 4 October 2026 via checked.be.