ODD GROUP: 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.
ODD GROUP
Largest movements
- Receivables within one year +€161,511
up €161,511 (+69.6%), from €232,035 to €393,545
of which Trade receivables: +€186,775
- Cash -€57,058
down €57,058 (-46.5%), from €122,663 to €65,606
mainly Receivables within one year (-€161,511) and Trade debts (-€44,013)
- Tangible fixed assets -€8,130
down €8,130 (-46.9%), from €17,318 to €9,188
of which Furniture and vehicles: -€9,026
- Profit (loss) carried forward +€144,143
up €144,143 (+117%), from €122,947 to €267,090
- Trade debts -€44,013
down €44,013 (-23.6%), from €186,844 to €142,830
- Debts after one year -€17,652
down €17,652 (-70.6%), from €24,996 to €7,344
- Other debts +€10,000
new in 2026: €10,000
- Tax, wage and social debts +€9,662
up €9,662 (+80.5%), from €12,001 to €21,663
of which Remuneration and social security: +€9,573
- Turnover +€412,959
up €412,959 (+28.5%), from €1.5m to €1.9m
- Gross operating margin +€340,312
up €340,312, from -€21,668 to €318,644
- Purchases and services +€31,459
up €31,459 (+2.1%), from €1.5m to €1.5m
- Other operating charges +€24,187
up €24,187 (+163%), from €14,841 to €39,028
- Financial charges -€19,933
down €19,933 (-19.6%), from €101,692 to €81,759
of which Non-recurring financial charges: -€42,726
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 | €391,880 | €488,395 | +€96,515 | +24.6% |
| Fixed assets | 21/28 | €31,392 | €23,262 | -€8,130 | -25.9% |
| Tangible fixed assets | 22/27 | €17,318 | €9,188 | -€8,130 | -46.9% |
| Plant, machinery and equipment | 23 | €2,633 | €3,529 | +€896 | +34.0% |
| Furniture and vehicles | 24 | €14,685 | €5,659 | -€9,026 | -61.5% |
| Financial fixed assets | 28 | €14,074 | €14,074 | = | 0.0% |
| Current assets | 29/58 | €360,488 | €465,133 | +€104,645 | +29.0% |
| Amounts receivable within one year | 40/41 | €232,035 | €393,545 | +€161,511 | +69.6% |
| Trade receivables | 40 | €183,449 | €370,224 | +€186,775 | +102% |
| Other amounts receivable | 41 | €48,586 | €23,321 | -€25,265 | -52.0% |
| Cash at bank and in hand | 54/58 | €122,663 | €65,606 | -€57,058 | -46.5% |
| Deferred charges and accrued income | 490/1 | €5,790 | €5,982 | +€192 | +3.3% |
| Total equity and liabilities | 10/49 | €391,880 | €488,395 | +€96,515 | +24.6% |
| Equity | 10/15 | €137,207 | €281,350 | +€144,143 | +105% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €122,947 | €267,090 | +€144,143 | +117% |
| Amounts payable | 17/49 | €254,673 | €207,045 | -€47,628 | -18.7% |
| Amounts payable after more than one year | 17 | €24,996 | €7,344 | -€17,652 | -70.6% |
| Financial debts | 170/4 | €24,996 | €7,344 | -€17,652 | -70.6% |
| Amounts payable within one year | 42/48 | €229,677 | €199,701 | -€29,976 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €30,833 | €25,207 | -€5,625 | -18.2% |
| Trade debts | 44 | €186,844 | €142,830 | -€44,013 | -23.6% |
| Suppliers | 440/4 | €186,844 | €142,830 | -€44,013 | -23.6% |
| Taxes, remuneration and social security | 45 | €12,001 | €21,663 | +€9,662 | +80.5% |
| Taxes | 450/3 | €3,937 | €4,027 | +€90 | +2.3% |
| Remuneration and social security | 454/9 | €8,064 | €17,637 | +€9,573 | +119% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Turnover | 70 | €1,451,042 | €1,864,001 | +€412,959 | +28.5% |
| Non-recurring operating income | 76A | €37,351 | €26,164 | -€11,188 | -30.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,510,062 | €1,541,521 | +€31,459 | +2.1% |
| Remuneration, social security and pensions | 62 | €23,885 | €20,355 | -€3,530 | -14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,150 | €12,215 | -€1,935 | -13.7% |
| Other operating charges | 640/8 | €14,841 | €39,028 | +€24,187 | +163% |
| Gross operating margin | 9900 | -€21,668 | €318,644 | +€340,312 | |
| Operating profit (loss) | 9901 | -€74,544 | €247,047 | +€321,591 | |
| Financial income | 75/76B | €0 | €1,417 | +€1,417 | +2,834,760% |
| Recurring financial income | 75 | €0 | €1,417 | +€1,417 | +2,834,760% |
| Financial charges | 65/66B | €101,692 | €81,759 | -€19,933 | -19.6% |
| Recurring financial charges | 65 | €58,966 | €81,759 | +€22,793 | +38.7% |
| Non-recurring financial charges | 66B | €42,726 | - | -€42,726 | |
| Profit (loss) for the period before taxes | 9903 | -€176,236 | €166,706 | +€342,941 | |
| Income taxes | 67/77 | €0 | €12,563 | +€12,563 | |
| Profit (loss) for the period | 9904 | -€176,236 | €154,143 | +€330,379 | |
| Profit (loss) for the period to be appropriated | 9905 | -€176,236 | €154,143 | +€330,379 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.