OD-Tech: 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-Tech
Largest movements
- Current investments +€159,827
up €159,827 (+137.5%), from €116,240 to €276,067
- Tangible fixed assets +€35,010
up €35,010 (+950.2%), from €3,685 to €38,695
of which Leasing and similar rights: +€26,918
- Receivables within one year -€18,239
down €18,239 (-47.8%), from €38,183 to €19,944
of which Trade receivables: -€16,680
- Reserves +€108,000
up €108,000 (+108.0%), from €100,000 to €208,000
- Tax, wage and social debts +€50,832
up €50,832 (+104.1%), from €48,807 to €99,639
- Debts after one year +€13,476
new in 2025: €13,476
- Current portion of long-term debt +€5,817
new in 2025: €5,817
- Gross operating margin +€23,648
up €23,648 (+15.5%), from €152,769 to €176,418
- Depreciation +€11,123
up €11,123 (+1842.7%), from €604 to €11,726
- Taxes +€1,979
up €1,979 (+4.1%), from €48,807 to €50,786
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €158,107 | €334,705 | +€176,598 | +111.7% |
| Fixed assets | 21/28 | €3,685 | €38,695 | +€35,010 | +950.2% |
| Tangible fixed assets | 22/27 | €3,685 | €38,695 | +€35,010 | +950.2% |
| Plant, machinery and equipment | 23 | €1,861 | €7,524 | +€5,663 | +304.4% |
| Furniture and vehicles | 24 | €1,824 | €4,253 | +€2,429 | +133.2% |
| Leasing and similar rights | 25 | - | €26,918 | +€26,918 | |
| Current assets | 29/58 | €154,423 | €296,011 | +€141,588 | +91.7% |
| Amounts receivable within one year | 40/41 | €38,183 | €19,944 | -€18,239 | -47.8% |
| Trade receivables | 40 | €35,878 | €19,198 | -€16,680 | -46.5% |
| Other amounts receivable | 41 | €2,305 | €746 | -€1,559 | -67.6% |
| Current investments | 50/53 | €116,240 | €276,067 | +€159,827 | +137.5% |
| Total equity and liabilities | 10/49 | €158,107 | €334,705 | +€176,598 | +111.7% |
| Equity | 10/15 | €106,417 | €215,171 | +€108,755 | +102.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €100,000 | €208,000 | +€108,000 | +108.0% |
| Distributable reserves | 133 | €100,000 | €208,000 | +€108,000 | +108.0% |
| Profit (loss) carried forward | 14 | €1,417 | €2,171 | +€755 | +53.3% |
| Amounts payable | 17/49 | €51,691 | €119,534 | +€67,843 | +131.2% |
| Amounts payable after more than one year | 17 | - | €13,476 | +€13,476 | |
| Financial debts | 170/4 | - | €13,476 | +€13,476 | |
| Amounts payable within one year | 42/48 | €51,691 | €106,058 | +€54,368 | +105.2% |
| Current portion of amounts payable after more than one year | 42 | - | €5,817 | +€5,817 | |
| Trade debts | 44 | €1,283 | €603 | -€680 | -53.0% |
| Suppliers | 440/4 | €1,283 | €603 | -€680 | -53.0% |
| Taxes, remuneration and social security | 45 | €48,807 | €99,639 | +€50,832 | +104.1% |
| Taxes | 450/3 | €48,807 | €99,639 | +€50,832 | +104.1% |
| Other amounts payable | 47/48 | €1,601 | - | -€1,601 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €604 | €11,726 | +€11,123 | +1842.7% |
| Other operating charges | 640/8 | €1,853 | €2,541 | +€688 | +37.1% |
| Non-recurring operating charges | 66A | - | €915 | +€915 | |
| Gross operating margin | 9900 | €152,769 | €176,418 | +€23,648 | +15.5% |
| Operating profit (loss) | 9901 | €150,313 | €161,235 | +€10,922 | +7.3% |
| Financial income | 75/76B | €1 | €26 | +€26 | +3279.5% |
| Recurring financial income | 75 | €1 | €26 | +€26 | +3279.5% |
| Financial charges | 65/66B | €90 | €1,721 | +€1,631 | +1811.7% |
| Recurring financial charges | 65 | €90 | €1,721 | +€1,631 | +1811.7% |
| Profit (loss) for the period before taxes | 9903 | €150,223 | €159,541 | +€9,318 | +6.2% |
| Income taxes | 67/77 | €48,807 | €50,786 | +€1,979 | +4.1% |
| Profit (loss) for the period | 9904 | €101,417 | €108,755 | +€7,338 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €101,417 | €108,755 | +€7,338 | +7.2% |
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 29 September 2026 via checked.be.