ODB Software: 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.
ODB Software
Largest movements
- Cash -€19,191
down €19,191 (-10.1%), from €189,109 to €169,918
mainly Contributions, distributions and other (-€42,353) and Other debts (-€6,000)
- Deferred charges and accrued income +€3,852
up €3,852 (+1,927%), from €200 to €4,052
- Reserves -€18,597
down €18,597 (-10.9%), from €171,127 to €152,530
- Tax, wage and social debts +€10,227
up €10,227 (+55.3%), from €18,500 to €28,727
of which Taxes: +€12,552
- Other debts -€6,000
no longer reported in 2025 (was €6,000)
- Taxes +€34,863
up €34,863, from -€4,150 to €30,713
- Gross operating margin -€6,015
down €6,015 (-9.4%), from €64,233 to €58,217
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 | €208,519 | €194,220 | -€14,299 | -6.9% |
| Fixed assets | 21/28 | €5,218 | €5,237 | +€19 | +0.4% |
| Tangible fixed assets | 22/27 | €4,918 | €4,937 | +€19 | +0.4% |
| Plant, machinery and equipment | 23 | €1,429 | €1,143 | -€286 | -20.0% |
| Furniture and vehicles | 24 | €3,489 | €3,794 | +€305 | +8.7% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €203,301 | €188,983 | -€14,318 | -7.0% |
| Amounts receivable within one year | 40/41 | €13,992 | €15,013 | +€1,021 | +7.3% |
| Trade receivables | 40 | €13,552 | €14,399 | +€847 | +6.3% |
| Other amounts receivable | 41 | €440 | €614 | +€174 | +39.4% |
| Cash at bank and in hand | 54/58 | €189,109 | €169,918 | -€19,191 | -10.1% |
| Deferred charges and accrued income | 490/1 | €200 | €4,052 | +€3,852 | +1,927% |
| Total equity and liabilities | 10/49 | €208,519 | €194,220 | -€14,299 | -6.9% |
| Equity | 10/15 | €181,127 | €162,530 | -€18,597 | -10.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €171,127 | €152,530 | -€18,597 | -10.9% |
| Distributable reserves | 133 | €171,127 | €152,530 | -€18,597 | -10.9% |
| Amounts payable | 17/49 | €27,391 | €31,690 | +€4,298 | +15.7% |
| Amounts payable within one year | 42/48 | €27,391 | €31,690 | +€4,298 | +15.7% |
| Trade debts | 44 | €2,891 | €2,962 | +€71 | +2.5% |
| Suppliers | 440/4 | €2,891 | €2,962 | +€71 | +2.5% |
| Taxes, remuneration and social security | 45 | €18,500 | €28,727 | +€10,227 | +55.3% |
| Taxes | 450/3 | €16,176 | €28,727 | +€12,552 | +77.6% |
| Remuneration and social security | 454/9 | €2,325 | - | -€2,325 | |
| Other amounts payable | 47/48 | €6,000 | - | -€6,000 | |
| Remuneration, social security and pensions | 62 | €531 | €400 | -€132 | -24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,020 | €3,143 | +€123 | +4.1% |
| Other operating charges | 640/8 | €300 | €68 | -€232 | -77.4% |
| Gross operating margin | 9900 | €64,233 | €58,217 | -€6,015 | -9.4% |
| Operating profit (loss) | 9901 | €60,381 | €54,606 | -€5,775 | -9.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €144 | €137 | -€7 | -4.6% |
| Recurring financial charges | 65 | €144 | €137 | -€7 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €60,238 | €54,469 | -€5,768 | -9.6% |
| Income taxes | 67/77 | -€4,150 | €30,713 | +€34,863 | |
| Profit (loss) for the period | 9904 | €64,387 | €23,756 | -€40,632 | -63.1% |
| Profit (loss) for the period to be appropriated | 9905 | €64,387 | €23,756 | -€40,632 | -63.1% |
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 18 October 2026 via checked.be.