OD MANAGEMENT & CONSULTING: 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.
OD MANAGEMENT & CONSULTING
Largest movements
- Tangible fixed assets -€39,495
down €39,495 (-72.4%), from €54,588 to €15,093
of which Furniture and vehicles: -€39,255
- Receivables within one year +€4,639
up €4,639 (+3.3%), from €142,721 to €147,360
of which Trade receivables: +€4,413
- Cash -€3,137
down €3,137 (-63.3%), from €4,955 to €1,818
mainly Net result for the year (-€62,169) and Debts after one year (-€23,906)
- Profit (loss) carried forward -€62,169
down €62,169 (-74.8%), from -€83,063 to -€145,231
- Trade debts +€53,390
up €53,390 (+9164.3%), from €583 to €53,973
- Debts after one year -€23,906
no longer reported in 2025 (was €23,906)
- Current portion of long-term debt -€8,936
down €8,936 (-90.8%), from €9,838 to €902
- Tax, wage and social debts +€4,340
up €4,340 (+212.2%), from €2,045 to €6,385
of which Remuneration and social security: +€3,717
- Gross operating margin -€141,662
down €141,662, from €99,631 to -€42,031
- Other operating charges +€10,648
up €10,648 (+1505.2%), from €707 to €11,355
- Financial charges +€1,877
up €1,877 (+114.1%), from €1,645 to €3,521
- Depreciation -€1,766
down €1,766 (-26.1%), from €6,755 to €4,989
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 | €204,125 | €164,443 | -€39,682 | -19.4% |
| Fixed assets | 21/28 | €54,588 | €15,093 | -€39,495 | -72.4% |
| Tangible fixed assets | 22/27 | €54,588 | €15,093 | -€39,495 | -72.4% |
| Plant, machinery and equipment | 23 | €819 | €579 | -€240 | -29.3% |
| Furniture and vehicles | 24 | €53,769 | €14,513 | -€39,255 | -73.0% |
| Current assets | 29/58 | €149,536 | €149,350 | -€186 | -0.1% |
| Amounts receivable within one year | 40/41 | €142,721 | €147,360 | +€4,639 | +3.3% |
| Trade receivables | 40 | €142,422 | €146,835 | +€4,413 | +3.1% |
| Other amounts receivable | 41 | €299 | €525 | +€226 | +75.7% |
| Cash at bank and in hand | 54/58 | €4,955 | €1,818 | -€3,137 | -63.3% |
| Deferred charges and accrued income | 490/1 | €1,860 | €172 | -€1,688 | -90.7% |
| Total equity and liabilities | 10/49 | €204,125 | €164,443 | -€39,682 | -19.4% |
| Equity | 10/15 | €142,565 | €80,397 | -€62,169 | -43.6% |
| Contributions | 10/11 | €39,600 | €39,600 | = | 0.0% |
| Reserves | 13 | €186,028 | €186,028 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,068 | €15,068 | = | 0.0% |
| Distributable reserves | 133 | €170,960 | €170,960 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,063 | -€145,231 | -€62,169 | -74.8% |
| Amounts payable | 17/49 | €61,559 | €84,046 | +€22,487 | +36.5% |
| Amounts payable after more than one year | 17 | €23,906 | - | -€23,906 | |
| Financial debts | 170/4 | €23,906 | - | -€23,906 | |
| Amounts payable within one year | 42/48 | €37,653 | €84,046 | +€46,393 | +123.2% |
| Current portion of amounts payable after more than one year | 42 | €9,838 | €902 | -€8,936 | -90.8% |
| Trade debts | 44 | €583 | €53,973 | +€53,390 | +9164.3% |
| Suppliers | 440/4 | €583 | €53,973 | +€53,390 | +9164.3% |
| Taxes, remuneration and social security | 45 | €2,045 | €6,385 | +€4,340 | +212.2% |
| Taxes | 450/3 | €2,045 | €2,667 | +€623 | +30.4% |
| Remuneration and social security | 454/9 | - | €3,717 | +€3,717 | |
| Other amounts payable | 47/48 | €25,187 | €22,786 | -€2,401 | -9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,755 | €4,989 | -€1,766 | -26.1% |
| Other operating charges | 640/8 | €707 | €11,355 | +€10,648 | +1505.2% |
| Gross operating margin | 9900 | €99,631 | -€42,031 | -€141,662 | |
| Operating profit (loss) | 9901 | €92,169 | -€58,375 | -€150,544 | |
| Financial income | 75/76B | €51 | €5 | -€46 | -89.3% |
| Recurring financial income | 75 | €51 | €5 | -€46 | -89.3% |
| Financial charges | 65/66B | €1,645 | €3,521 | +€1,877 | +114.1% |
| Recurring financial charges | 65 | €1,645 | €3,521 | +€1,877 | +114.1% |
| Profit (loss) for the period before taxes | 9903 | €90,575 | -€61,891 | -€152,466 | |
| Income taxes | 67/77 | €136 | €278 | +€142 | +104.4% |
| Profit (loss) for the period | 9904 | €90,439 | -€62,169 | -€152,608 | |
| Profit (loss) for the period to be appropriated | 9905 | €90,439 | -€62,169 | -€152,608 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.