ODFI: 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.
ODFI
Largest movements
- Cash -€23,921
down €23,921 (-87.3%), from €27,390 to €3,468
mainly Net result for the year (-€26,086) and Tax, wage and social debts (-€3,089)
- Receivables within one year -€7,534
down €7,534 (-54.6%), from €13,807 to €6,273
of which Trade receivables: -€11,113
- Receivables after one year +€2,504
up €2,504 (+237%), from €1,058 to €3,562
- Reserves -€16,591
down €16,591 (-48.7%), from €34,064 to €17,473
of which Distributable reserves: -€16,591
- Profit (loss) carried forward -€9,496
new in 2024: -€9,496
- Tax, wage and social debts -€3,089
down €3,089 (-96.0%), from €3,217 to €128
of which Taxes: -€2,931
- Gross operating margin -€31,258
down €31,258, from €5,821 to -€25,438
- Taxes -€463
down €463 (-77.0%), from €601 to €139
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,226 | €15,050 | -€29,175 | -66.0% |
| Fixed assets | 21/28 | €40 | €40 | = | 0.0% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €44,186 | €15,010 | -€29,175 | -66.0% |
| Amounts receivable after more than one year | 29 | €1,058 | €3,562 | +€2,504 | +237% |
| Other amounts receivable | 291 | €1,058 | €3,562 | +€2,504 | +237% |
| Amounts receivable within one year | 40/41 | €13,807 | €6,273 | -€7,534 | -54.6% |
| Trade receivables | 40 | €11,303 | €190 | -€11,113 | -98.3% |
| Other amounts receivable | 41 | €2,504 | €6,083 | +€3,579 | +143% |
| Cash at bank and in hand | 54/58 | €27,390 | €3,468 | -€23,921 | -87.3% |
| Deferred charges and accrued income | 490/1 | €1,931 | €1,707 | -€224 | -11.6% |
| Total equity and liabilities | 10/49 | €44,226 | €15,050 | -€29,175 | -66.0% |
| Equity | 10/15 | €40,264 | €14,178 | -€26,086 | -64.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €34,064 | €17,473 | -€16,591 | -48.7% |
| 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 | €32,204 | €15,613 | -€16,591 | -51.5% |
| Profit (loss) carried forward | 14 | - | -€9,496 | -€9,496 | |
| Amounts payable | 17/49 | €3,962 | €873 | -€3,089 | -78.0% |
| Amounts payable within one year | 42/48 | €3,962 | €873 | -€3,089 | -78.0% |
| Trade debts | 44 | €744 | €744 | -€0 | 0.0% |
| Suppliers | 440/4 | €744 | €744 | -€0 | 0.0% |
| Taxes, remuneration and social security | 45 | €3,217 | €128 | -€3,089 | -96.0% |
| Taxes | 450/3 | €3,059 | €128 | -€2,931 | -95.8% |
| Remuneration and social security | 454/9 | €158 | - | -€158 | |
| Other operating charges | 640/8 | €577 | €445 | -€131 | -22.7% |
| Non-recurring operating charges | 66A | - | €50 | +€50 | |
| Gross operating margin | 9900 | €5,821 | -€25,438 | -€31,258 | |
| Operating profit (loss) | 9901 | €5,244 | -€25,933 | -€31,177 | |
| Financial income | 75/76B | €85 | €65 | -€21 | -24.0% |
| Recurring financial income | 75 | €85 | €65 | -€21 | -24.0% |
| Financial charges | 65/66B | €22 | €79 | +€58 | +268% |
| Recurring financial charges | 65 | €22 | €79 | +€58 | +268% |
| Profit (loss) for the period before taxes | 9903 | €5,308 | -€25,948 | -€31,255 | |
| Income taxes | 67/77 | €601 | €139 | -€463 | -77.0% |
| Profit (loss) for the period | 9904 | €4,706 | -€26,086 | -€30,793 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,706 | -€26,086 | -€30,793 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.