ODB CONSULT: 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.
ODB CONSULT
Largest movements
- Receivables within one year -€59,529
down €59,529 (-62.6%), from €95,038 to €35,509
of which Other amounts receivable: -€42,589
- Cash +€23,655
up €23,655 (+44.5%), from €53,126 to €76,781
mainly Receivables within one year (+€59,529) and Net result for the year (+€47,077)
- Tangible fixed assets -€4,002
down €4,002 (-19.1%), from €20,986 to €16,984
of which Furniture and vehicles: -€2,658
- Profit (loss) carried forward -€27,923
down €27,923 (-21.6%), from €129,535 to €101,612
- Tax, wage and social debts -€11,437
down €11,437 (-33.0%), from €34,661 to €23,224
- Gross operating margin -€7,206
down €7,206 (-9.9%), from €72,780 to €65,574
- Depreciation +€1,641
up €1,641 (+69.5%), from €2,361 to €4,002
- Taxes -€1,486
down €1,486 (-10.0%), from €14,857 to €13,371
- Financial income -€786
down €786 (-37.0%), from €2,127 to €1,341
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 | €169,215 | €130,239 | -€38,975 | -23.0% |
| Fixed assets | 21/28 | €20,986 | €16,984 | -€4,002 | -19.1% |
| Tangible fixed assets | 22/27 | €20,986 | €16,984 | -€4,002 | -19.1% |
| Land and buildings | 22 | €7,665 | €6,819 | -€846 | -11.0% |
| Plant, machinery and equipment | 23 | €2,104 | €1,607 | -€498 | -23.6% |
| Furniture and vehicles | 24 | €11,217 | €8,558 | -€2,658 | -23.7% |
| Current assets | 29/58 | €148,228 | €113,255 | -€34,973 | -23.6% |
| Amounts receivable within one year | 40/41 | €95,038 | €35,509 | -€59,529 | -62.6% |
| Trade receivables | 40 | €50,820 | €33,880 | -€16,940 | -33.3% |
| Other amounts receivable | 41 | €44,218 | €1,629 | -€42,589 | -96.3% |
| Cash at bank and in hand | 54/58 | €53,126 | €76,781 | +€23,655 | +44.5% |
| Deferred charges and accrued income | 490/1 | €64 | €965 | +€901 | +1400.8% |
| Total equity and liabilities | 10/49 | €169,215 | €130,239 | -€38,975 | -23.0% |
| Equity | 10/15 | €132,535 | €104,612 | -€27,923 | -21.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €129,535 | €101,612 | -€27,923 | -21.6% |
| Amounts payable | 17/49 | €36,680 | €25,627 | -€11,053 | -30.1% |
| Amounts payable within one year | 42/48 | €36,680 | €25,627 | -€11,053 | -30.1% |
| Trade debts | 44 | €2,019 | €1,484 | -€535 | -26.5% |
| Suppliers | 440/4 | €2,019 | €1,484 | -€535 | -26.5% |
| Taxes, remuneration and social security | 45 | €34,661 | €23,224 | -€11,437 | -33.0% |
| Taxes | 450/3 | €34,661 | €23,224 | -€11,437 | -33.0% |
| Other amounts payable | 47/48 | - | €919 | +€919 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,361 | €4,002 | +€1,641 | +69.5% |
| Other operating charges | 640/8 | €699 | €527 | -€172 | -24.6% |
| Gross operating margin | 9900 | €72,780 | €65,574 | -€7,206 | -9.9% |
| Operating profit (loss) | 9901 | €69,720 | €61,044 | -€8,676 | -12.4% |
| Financial income | 75/76B | €2,127 | €1,341 | -€786 | -37.0% |
| Recurring financial income | 75 | €2,127 | €1,341 | -€786 | -37.0% |
| Financial charges | 65/66B | €2,505 | €1,937 | -€569 | -22.7% |
| Recurring financial charges | 65 | €2,505 | €1,937 | -€569 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €69,341 | €60,448 | -€8,893 | -12.8% |
| Income taxes | 67/77 | €14,857 | €13,371 | -€1,486 | -10.0% |
| Profit (loss) for the period | 9904 | €54,484 | €47,077 | -€7,407 | -13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €54,484 | €47,077 | -€7,407 | -13.6% |
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.