ODA ARCHITECTURE: 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.
ODA ARCHITECTURE
Largest movements
- Cash -€112,845
down €112,845 (-86.8%), from €130,007 to €17,162
mainly Contributions, distributions and other (-€157,379) and Trade debts (-€113,585)
- Receivables within one year -€68,813
down €68,813 (-34.4%), from €199,829 to €131,017
of which Trade receivables: -€55,678
- Deferred charges and accrued income +€4,087
up €4,087 (+146%), from €2,798 to €6,884
- Trade debts -€113,585
down €113,585 (-74.6%), from €152,168 to €38,583
- Profit (loss) carried forward -€99,702
down €99,702 (-62.5%), from €159,460 to €59,757
- Accrued charges and deferred income +€57,056
new in 2025: €57,056
- Other debts -€23,191
no longer reported in 2025 (was €23,191)
- Tax, wage and social debts +€3,913
up €3,913 (+29.7%), from €13,165 to €17,078
of which Taxes: +€6,834
- Gross operating margin +€60,818
up €60,818 (+114%), from €53,567 to €114,384
- Staff costs -€32,810
down €32,810 (-77.5%), from €42,351 to €9,542
- Taxes +€23,519
up €23,519 (+371%), from €6,332 to €29,850
- Financial income -€7,510
down €7,510 (-92.1%), from €8,158 to €648
- Write-downs +€5,154
new in 2025: €5,154
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.
Derived cash bridge
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 | €372,455 | €196,600 | -€175,855 | -47.2% |
| Fixed assets | 21/28 | €39,821 | €41,537 | +€1,716 | +4.3% |
| Tangible fixed assets | 22/27 | €39,821 | €41,537 | +€1,716 | +4.3% |
| Land and buildings | 22 | €35,472 | €38,175 | +€2,703 | +7.6% |
| Plant, machinery and equipment | 23 | €4,349 | €3,362 | -€987 | -22.7% |
| Current assets | 29/58 | €332,634 | €155,063 | -€177,571 | -53.4% |
| Amounts receivable within one year | 40/41 | €199,829 | €131,017 | -€68,813 | -34.4% |
| Trade receivables | 40 | €174,814 | €119,136 | -€55,678 | -31.8% |
| Other amounts receivable | 41 | €25,016 | €11,881 | -€13,135 | -52.5% |
| Cash at bank and in hand | 54/58 | €130,007 | €17,162 | -€112,845 | -86.8% |
| Deferred charges and accrued income | 490/1 | €2,798 | €6,884 | +€4,087 | +146% |
| Total equity and liabilities | 10/49 | €372,455 | €196,600 | -€175,855 | -47.2% |
| Equity | 10/15 | €179,920 | €80,217 | -€99,702 | -55.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €159,460 | €59,757 | -€99,702 | -62.5% |
| Amounts payable | 17/49 | €192,535 | €116,383 | -€76,152 | -39.6% |
| Amounts payable within one year | 42/48 | €192,535 | €59,327 | -€133,209 | -69.2% |
| Current portion of amounts payable after more than one year | 42 | €4,011 | €3,665 | -€346 | -8.6% |
| Trade debts | 44 | €152,168 | €38,583 | -€113,585 | -74.6% |
| Suppliers | 440/4 | €152,168 | €38,583 | -€113,585 | -74.6% |
| Taxes, remuneration and social security | 45 | €13,165 | €17,078 | +€3,913 | +29.7% |
| Taxes | 450/3 | €10,244 | €17,078 | +€6,834 | +66.7% |
| Remuneration and social security | 454/9 | €2,921 | - | -€2,921 | |
| Other amounts payable | 47/48 | €23,191 | - | -€23,191 | |
| Accrued charges and deferred income | 492/3 | - | €57,056 | +€57,056 | |
| Remuneration, social security and pensions | 62 | €42,351 | €9,542 | -€32,810 | -77.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,406 | €8,490 | +€1,083 | +14.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,154 | +€5,154 | |
| Other operating charges | 640/8 | €3,042 | €3,724 | +€681 | +22.4% |
| Gross operating margin | 9900 | €53,567 | €114,384 | +€60,818 | +114% |
| Operating profit (loss) | 9901 | €766 | €87,476 | +€86,709 | +11,317% |
| Financial income | 75/76B | €8,158 | €648 | -€7,510 | -92.1% |
| Recurring financial income | 75 | €8,158 | €648 | -€7,510 | -92.1% |
| Financial charges | 65/66B | €512 | €597 | +€85 | +16.5% |
| Recurring financial charges | 65 | €512 | €597 | +€85 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | €8,412 | €87,527 | +€79,115 | +940% |
| Income taxes | 67/77 | €6,332 | €29,850 | +€23,519 | +371% |
| Profit (loss) for the period | 9904 | €2,081 | €57,677 | +€55,596 | +2,672% |
| Profit (loss) for the period to be appropriated | 9905 | €2,081 | €57,677 | +€55,596 | +2,672% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.