ODIFA: 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.
ODIFA
Largest movements
- Tangible fixed assets -€10,923
down €10,923 (-9.6%), from €113,947 to €103,024
of which Land and buildings: -€10,667
- Cash +€4,291
up €4,291 (+202.8%), from €2,116 to €6,406
mainly Depreciation (+€10,923) and Receivables within one year (+€1,550)
- Receivables within one year -€1,550
down €1,550 (-20.8%), from €7,450 to €5,900
of which Trade receivables: -€1,550
- Deferred charges and accrued income -€1,354
no longer reported in 2025 (was €1,354)
- Debts after one year -€9,935
down €9,935 (-9.5%), from €104,270 to €94,335
- Gross operating margin -€1,305
down €1,305 (-8.0%), from €16,383 to €15,078
- Financial charges -€295
down €295 (-10.0%), from €2,954 to €2,659
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 | €124,866 | €115,330 | -€9,536 | -7.6% |
| Fixed assets | 21/28 | €113,947 | €103,024 | -€10,923 | -9.6% |
| Tangible fixed assets | 22/27 | €113,947 | €103,024 | -€10,923 | -9.6% |
| Land and buildings | 22 | €111,985 | €101,319 | -€10,667 | -9.5% |
| Other tangible fixed assets | 26 | €1,961 | €1,705 | -€257 | -13.1% |
| Current assets | 29/58 | €10,919 | €12,306 | +€1,387 | +12.7% |
| Amounts receivable within one year | 40/41 | €7,450 | €5,900 | -€1,550 | -20.8% |
| Trade receivables | 40 | €1,550 | - | -€1,550 | |
| Other amounts receivable | 41 | €5,900 | €5,900 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,116 | €6,406 | +€4,291 | +202.8% |
| Deferred charges and accrued income | 490/1 | €1,354 | - | -€1,354 | |
| Total equity and liabilities | 10/49 | €124,866 | €115,330 | -€9,536 | -7.6% |
| Equity | 10/15 | €10,768 | €10,944 | +€176 | +1.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,232 | -€4,056 | +€176 | +4.2% |
| Amounts payable | 17/49 | €114,099 | €104,386 | -€9,712 | -8.5% |
| Amounts payable after more than one year | 17 | €104,270 | €94,335 | -€9,935 | -9.5% |
| Financial debts | 170/4 | €104,270 | €94,335 | -€9,935 | -9.5% |
| Amounts payable within one year | 42/48 | €9,829 | €10,052 | +€223 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €9,709 | €9,935 | +€226 | +2.3% |
| Trade debts | 44 | €3 | - | -€3 | |
| Suppliers | 440/4 | €3 | - | -€3 | |
| Other amounts payable | 47/48 | €116 | €116 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,923 | €10,923 | = | 0.0% |
| Other operating charges | 640/8 | €1,286 | €1,320 | +€34 | +2.6% |
| Gross operating margin | 9900 | €16,383 | €15,078 | -€1,305 | -8.0% |
| Operating profit (loss) | 9901 | €4,174 | €2,835 | -€1,339 | -32.1% |
| Financial charges | 65/66B | €2,954 | €2,659 | -€295 | -10.0% |
| Recurring financial charges | 65 | €2,954 | €2,659 | -€295 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €1,220 | €176 | -€1,044 | -85.6% |
| Profit (loss) for the period | 9904 | €1,220 | €176 | -€1,044 | -85.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,220 | €176 | -€1,044 | -85.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.