ODA SERVICES: 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 SERVICES
Largest movements
- Tangible fixed assets +€39,532
up €39,532 (+195%), from €20,247 to €59,779
of which Furniture and vehicles: +€40,731
- Cash +€18,034
up €18,034 (+10.5%), from €171,830 to €189,864
mainly Net result for the year (+€58,656) and Other debts (+€58,405)
- Receivables within one year +€3,436
up €3,436 (+25.8%), from €13,329 to €16,765
- Other debts +€58,405
up €58,405 (+2,326%), from €2,511 to €60,916
- Gross operating margin +€46,736
up €46,736 (+234%), from €19,991 to €66,727
- Financial income +€22,500
new in 2025: €22,500
of which Non-recurring financial income: +€22,500
- Taxes +€12,728
up €12,728 (+499%), from €2,550 to €15,277
- Other operating charges +€4,257
up €4,257 (+353%), from €1,204 to €5,461
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 | €205,822 | €267,127 | +€61,305 | +29.8% |
| Fixed assets | 21/28 | €20,325 | €59,857 | +€39,532 | +194% |
| Tangible fixed assets | 22/27 | €20,247 | €59,779 | +€39,532 | +195% |
| Plant, machinery and equipment | 23 | €231 | €351 | +€120 | +52.0% |
| Furniture and vehicles | 24 | €16,374 | €57,106 | +€40,731 | +249% |
| Other tangible fixed assets | 26 | €3,641 | €2,321 | -€1,320 | -36.2% |
| Financial fixed assets | 28 | €79 | €79 | = | 0.0% |
| Current assets | 29/58 | €185,497 | €207,269 | +€21,773 | +11.7% |
| Amounts receivable within one year | 40/41 | €13,329 | €16,765 | +€3,436 | +25.8% |
| Trade receivables | 40 | €13,329 | €16,765 | +€3,436 | +25.8% |
| Cash at bank and in hand | 54/58 | €171,830 | €189,864 | +€18,034 | +10.5% |
| Deferred charges and accrued income | 490/1 | €338 | €640 | +€302 | +89.3% |
| Total equity and liabilities | 10/49 | €205,822 | €267,127 | +€61,305 | +29.8% |
| Equity | 10/15 | €193,913 | €194,069 | +€156 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €175,313 | €175,469 | +€156 | +0.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €173,453 | €173,609 | +€156 | +0.1% |
| Amounts payable | 17/49 | €11,909 | €73,058 | +€61,149 | +513% |
| Amounts payable within one year | 42/48 | €11,909 | €73,058 | +€61,149 | +513% |
| Trade debts | 44 | €43 | €965 | +€922 | +2,154% |
| Suppliers | 440/4 | €43 | €965 | +€922 | +2,154% |
| Taxes, remuneration and social security | 45 | €9,355 | €11,177 | +€1,822 | +19.5% |
| Taxes | 450/3 | €9,355 | €11,177 | +€1,822 | +19.5% |
| Other amounts payable | 47/48 | €2,511 | €60,916 | +€58,405 | +2,326% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,114 | €9,719 | -€395 | -3.9% |
| Other operating charges | 640/8 | €1,204 | €5,461 | +€4,257 | +353% |
| Non-recurring operating charges | 66A | €3,003 | - | -€3,003 | |
| Gross operating margin | 9900 | €19,991 | €66,727 | +€46,736 | +234% |
| Operating profit (loss) | 9901 | €5,670 | €51,547 | +€45,877 | +809% |
| Financial income | 75/76B | - | €22,500 | +€22,500 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Non-recurring financial income | 76B | - | €22,500 | +€22,500 | |
| Financial charges | 65/66B | €117 | €114 | -€3 | -2.2% |
| Recurring financial charges | 65 | €117 | €114 | -€3 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €5,553 | €73,933 | +€68,380 | +1,231% |
| Income taxes | 67/77 | €2,550 | €15,277 | +€12,728 | +499% |
| Profit (loss) for the period | 9904 | €3,003 | €58,656 | +€55,653 | +1,853% |
| Profit (loss) for the period to be appropriated | 9905 | €3,003 | €58,656 | +€55,653 | +1,853% |
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 15 October 2026 via checked.be.