ODCS: 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.
ODCS
Largest movements
- Receivables within one year -€267,594
down €267,594 (-85.3%), from €313,790 to €46,196
of which Other amounts receivable: -€290,349
- Cash +€242,999
up €242,999 (+70.6%), from €344,291 to €587,290
mainly Receivables within one year (+€267,594) and Net result for the year (+€88,471)
- Tangible fixed assets -€20,399
down €20,399 (-5.8%), from €354,147 to €333,748
of which Furniture and vehicles: -€15,302
- Other debts -€46,255
down €46,255 (-20.4%), from €227,100 to €180,845
- Financial income -€30,802
down €30,802 (-72.1%), from €42,736 to €11,934
- Financial charges -€22,045
down €22,045 (-61.1%), from €36,085 to €14,041
- Taxes -€5,854
down €5,854 (-14.2%), from €41,203 to €35,349
- Gross operating margin +€5,040
up €5,040 (+3.4%), from €147,130 to €152,171
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,016,520 | €970,455 | -€46,065 | -4.5% |
| Fixed assets | 21/28 | €354,147 | €333,748 | -€20,399 | -5.8% |
| Tangible fixed assets | 22/27 | €354,147 | €333,748 | -€20,399 | -5.8% |
| Plant, machinery and equipment | 23 | €1,239 | €421 | -€818 | -66.0% |
| Furniture and vehicles | 24 | €52,886 | €37,584 | -€15,302 | -28.9% |
| Other tangible fixed assets | 26 | €300,022 | €295,742 | -€4,280 | -1.4% |
| Current assets | 29/58 | €662,372 | €636,707 | -€25,666 | -3.9% |
| Amounts receivable within one year | 40/41 | €313,790 | €46,196 | -€267,594 | -85.3% |
| Trade receivables | 40 | €21,496 | €44,250 | +€22,754 | +106% |
| Other amounts receivable | 41 | €292,294 | €1,946 | -€290,349 | -99.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €344,291 | €587,290 | +€242,999 | +70.6% |
| Deferred charges and accrued income | 490/1 | €4,291 | €3,221 | -€1,071 | -24.9% |
| Total equity and liabilities | 10/49 | €1,016,520 | €970,455 | -€46,065 | -4.5% |
| Equity | 10/15 | €745,975 | €752,696 | +€6,721 | +0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €724,146 | €730,866 | +€6,720 | +0.9% |
| Distributable reserves | 133 | €724,146 | €730,866 | +€6,720 | +0.9% |
| Profit (loss) carried forward | 14 | €3,229 | €3,230 | +€1 | 0.0% |
| Amounts payable | 17/49 | €270,545 | €217,759 | -€52,786 | -19.5% |
| Amounts payable within one year | 42/48 | €250,652 | €203,515 | -€47,137 | -18.8% |
| Trade debts | 44 | €2,972 | €2,661 | -€312 | -10.5% |
| Suppliers | 440/4 | €2,972 | €2,661 | -€312 | -10.5% |
| Taxes, remuneration and social security | 45 | €20,580 | €20,010 | -€570 | -2.8% |
| Taxes | 450/3 | €20,580 | €20,010 | -€570 | -2.8% |
| Other amounts payable | 47/48 | €227,100 | €180,845 | -€46,255 | -20.4% |
| Accrued charges and deferred income | 492/3 | €19,893 | €14,244 | -€5,649 | -28.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,890 | €21,390 | -€500 | -2.3% |
| Other operating charges | 640/8 | €5,177 | €4,854 | -€323 | -6.2% |
| Gross operating margin | 9900 | €147,130 | €152,171 | +€5,040 | +3.4% |
| Operating profit (loss) | 9901 | €120,064 | €125,926 | +€5,863 | +4.9% |
| Financial income | 75/76B | €42,736 | €11,934 | -€30,802 | -72.1% |
| Recurring financial income | 75 | €42,736 | €11,934 | -€30,802 | -72.1% |
| Financial charges | 65/66B | €36,085 | €14,041 | -€22,045 | -61.1% |
| Recurring financial charges | 65 | €36,085 | €14,041 | -€22,045 | -61.1% |
| Profit (loss) for the period before taxes | 9903 | €126,715 | €123,820 | -€2,895 | -2.3% |
| Income taxes | 67/77 | €41,203 | €35,349 | -€5,854 | -14.2% |
| Profit (loss) for the period | 9904 | €85,512 | €88,471 | +€2,959 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €85,512 | €88,471 | +€2,959 | +3.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.