OD-SYSTEMS: 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-SYSTEMS
Largest movements
- Cash +€32,788
up €32,788 (+1202.8%), from €2,726 to €35,514
mainly Trade debts (+€30,010) and Net result for the year (+€27,631)
- Receivables within one year +€26,487
up €26,487 (+113.4%), from €23,350 to €49,837
of which Trade receivables: +€22,053
- Tangible fixed assets +€22,441
new in 2025: €22,441
- Trade debts +€30,010
up €30,010 (+1297.3%), from €2,313 to €32,323
- Profit (loss) carried forward +€17,074
no longer reported in 2025 (was -€17,074)
- Reserves +€10,557
new in 2025: €10,557
- Tax, wage and social debts +€9,340
up €9,340 (+559.0%), from €1,671 to €11,011
- Current portion of long-term debt +€8,034
new in 2025: €8,034
- Gross operating margin +€32,351
up €32,351 (+416.2%), from €7,774 to €40,125
- Taxes +€9,343
up €9,343 (+560.2%), from €1,668 to €11,011
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 | €26,076 | €107,792 | +€81,716 | +313.4% |
| Fixed assets | 21/28 | - | €22,441 | +€22,441 | |
| Tangible fixed assets | 22/27 | - | €22,441 | +€22,441 | |
| Furniture and vehicles | 24 | - | €22,441 | +€22,441 | |
| Current assets | 29/58 | €26,076 | €85,350 | +€59,275 | +227.3% |
| Amounts receivable within one year | 40/41 | €23,350 | €49,837 | +€26,487 | +113.4% |
| Trade receivables | 40 | €19,588 | €41,641 | +€22,053 | +112.6% |
| Other amounts receivable | 41 | €3,762 | €8,196 | +€4,434 | +117.9% |
| Cash at bank and in hand | 54/58 | €2,726 | €35,514 | +€32,788 | +1202.8% |
| Total equity and liabilities | 10/49 | €26,076 | €107,792 | +€81,716 | +313.4% |
| Equity | 10/15 | -€4,674 | €22,957 | +€27,631 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | - | €10,557 | +€10,557 | |
| Distributable reserves | 133 | - | €10,557 | +€10,557 | |
| Profit (loss) carried forward | 14 | -€17,074 | - | +€17,074 | |
| Amounts payable | 17/49 | €30,750 | €84,835 | +€54,085 | +175.9% |
| Amounts payable after more than one year | 17 | €26,766 | €33,467 | +€6,701 | +25.0% |
| Financial debts | 170/4 | €26,766 | €33,467 | +€6,701 | +25.0% |
| Amounts payable within one year | 42/48 | €3,984 | €51,367 | +€47,383 | +1189.3% |
| Current portion of amounts payable after more than one year | 42 | - | €8,034 | +€8,034 | |
| Trade debts | 44 | €2,313 | €32,323 | +€30,010 | +1297.3% |
| Suppliers | 440/4 | €2,313 | €32,323 | +€30,010 | +1297.3% |
| Taxes, remuneration and social security | 45 | €1,671 | €11,011 | +€9,340 | +559.0% |
| Taxes | 450/3 | €1,671 | €11,011 | +€9,340 | +559.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €380 | +€380 | |
| Other operating charges | 640/8 | €1,010 | €670 | -€340 | -33.7% |
| Gross operating margin | 9900 | €7,774 | €40,125 | +€32,351 | +416.2% |
| Operating profit (loss) | 9901 | €6,764 | €39,075 | +€32,311 | +477.7% |
| Financial charges | 65/66B | €167 | €432 | +€266 | +159.7% |
| Recurring financial charges | 65 | €167 | €432 | +€266 | +159.7% |
| Profit (loss) for the period before taxes | 9903 | €6,597 | €38,642 | +€32,045 | +485.7% |
| Income taxes | 67/77 | €1,668 | €11,011 | +€9,343 | +560.2% |
| Profit (loss) for the period | 9904 | €4,930 | €27,631 | +€22,702 | +460.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,930 | €27,631 | +€22,702 | +460.5% |
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.