OD MOVING: 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 MOVING
Largest movements
- Cash +€173,315
up €173,315 (+154.0%), from €112,530 to €285,845
mainly Receivables after one year (+€63,000) and Other debts (+€48,928)
- Receivables after one year -€63,000
down €63,000 (-50.4%), from €124,950 to €61,950
- Receivables within one year -€35,272
down €35,272 (-14.1%), from €249,625 to €214,353
of which Other amounts receivable: -€53,404
- Tangible fixed assets -€12,574
down €12,574 (-75.1%), from €16,752 to €4,178
of which Furniture and vehicles: -€12,249
- Deferred charges and accrued income +€6,805
up €6,805 (+147.4%), from €4,616 to €11,421
- Other debts +€48,928
up €48,928 (+308.8%), from €15,844 to €64,772
- Profit (loss) carried forward +€43,087
up €43,087 (+13.1%), from €329,752 to €372,838
- Trade debts -€24,776
down €24,776 (-26.7%), from €92,757 to €67,981
- Tax, wage and social debts -€9,688
down €9,688 (-20.7%), from €46,754 to €37,066
of which Taxes: -€15,480
- Accrued charges and deferred income +€7,724
new in 2025: €7,724
- Staff costs +€130,567
up €130,567 (+83.0%), from €157,245 to €287,812
- Gross operating margin +€77,331
up €77,331 (+26.4%), from €293,327 to €370,658
- Taxes -€18,026
down €18,026 (-52.3%), from €34,490 to €16,464
- Other operating charges +€3,798
up €3,798 (+28.1%), from €13,525 to €17,324
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 | €530,548 | €595,823 | +€65,274 | +12.3% |
| Fixed assets | 21/28 | €38,827 | €22,253 | -€16,574 | -42.7% |
| Intangible fixed assets | 21 | €12,000 | €8,000 | -€4,000 | -33.3% |
| Tangible fixed assets | 22/27 | €16,752 | €4,178 | -€12,574 | -75.1% |
| Furniture and vehicles | 24 | €15,777 | €3,528 | -€12,249 | -77.6% |
| Other tangible fixed assets | 26 | €975 | €650 | -€325 | -33.3% |
| Financial fixed assets | 28 | €10,075 | €10,075 | = | 0.0% |
| Current assets | 29/58 | €491,721 | €573,569 | +€81,848 | +16.6% |
| Amounts receivable after more than one year | 29 | €124,950 | €61,950 | -€63,000 | -50.4% |
| Other amounts receivable | 291 | €124,950 | €61,950 | -€63,000 | -50.4% |
| Amounts receivable within one year | 40/41 | €249,625 | €214,353 | -€35,272 | -14.1% |
| Trade receivables | 40 | €96,422 | €114,554 | +€18,132 | +18.8% |
| Other amounts receivable | 41 | €153,203 | €99,800 | -€53,404 | -34.9% |
| Cash at bank and in hand | 54/58 | €112,530 | €285,845 | +€173,315 | +154.0% |
| Deferred charges and accrued income | 490/1 | €4,616 | €11,421 | +€6,805 | +147.4% |
| Total equity and liabilities | 10/49 | €530,548 | €595,823 | +€65,274 | +12.3% |
| Equity | 10/15 | €350,194 | €393,280 | +€43,087 | +12.3% |
| Contributions | 10/11 | €18,582 | €18,582 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €329,752 | €372,838 | +€43,087 | +13.1% |
| Amounts payable | 17/49 | €180,355 | €202,542 | +€22,187 | +12.3% |
| Amounts payable within one year | 42/48 | €180,355 | €194,819 | +€14,464 | +8.0% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €92,757 | €67,981 | -€24,776 | -26.7% |
| Suppliers | 440/4 | €92,757 | €67,981 | -€24,776 | -26.7% |
| Taxes, remuneration and social security | 45 | €46,754 | €37,066 | -€9,688 | -20.7% |
| Taxes | 450/3 | €15,480 | - | -€15,480 | |
| Remuneration and social security | 454/9 | €31,274 | €37,066 | +€5,792 | +18.5% |
| Other amounts payable | 47/48 | €15,844 | €64,772 | +€48,928 | +308.8% |
| Accrued charges and deferred income | 492/3 | - | €7,724 | +€7,724 | |
| Remuneration, social security and pensions | 62 | €157,245 | €287,812 | +€130,567 | +83.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,991 | €6,236 | -€1,756 | -22.0% |
| Other operating charges | 640/8 | €13,525 | €17,324 | +€3,798 | +28.1% |
| Non-recurring operating charges | 66A | -€4,285 | - | +€4,285 | |
| Gross operating margin | 9900 | €293,327 | €370,658 | +€77,331 | +26.4% |
| Operating profit (loss) | 9901 | €118,851 | €59,287 | -€59,564 | -50.1% |
| Financial income | 75/76B | €2,975 | €1,686 | -€1,289 | -43.3% |
| Recurring financial income | 75 | €2,975 | €1,686 | -€1,289 | -43.3% |
| Financial charges | 65/66B | €4,885 | €1,422 | -€3,463 | -70.9% |
| Recurring financial charges | 65 | €4,885 | €1,422 | -€3,463 | -70.9% |
| Profit (loss) for the period before taxes | 9903 | €116,941 | €59,550 | -€57,390 | -49.1% |
| Income taxes | 67/77 | €34,490 | €16,464 | -€18,026 | -52.3% |
| Profit (loss) for the period | 9904 | €82,451 | €43,087 | -€39,364 | -47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €82,451 | €43,087 | -€39,364 | -47.7% |
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 6 October 2026 via checked.be.