ODIS: 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.
ODIS
Largest movements
- Current investments -€10,000
down €10,000 (-7.3%), from €137,000 to €127,000
- Profit (loss) carried forward -€10,398
down €10,398 (-8.8%), from €117,660 to €107,262
- Financial income -€1,520
down €1,520 (-44.4%), from €3,425 to €1,905
- Other operating charges +€1,343
up €1,343 (+692%), from €194 to €1,537
- Taxes -€1,288
no longer reported in 2025 (was €1,288)
- Gross operating margin +€1,181
up €1,181 (+11.3%), from -€10,435 to -€9,254
- Purchases and services -€1,181
down €1,181 (-11.3%), from €10,435 to €9,254
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 | €139,235 | €128,495 | -€10,740 | -7.7% |
| Fixed assets | 21/28 | €1,060 | - | -€1,060 | |
| Tangible fixed assets | 22/27 | €1,060 | - | -€1,060 | |
| Furniture and vehicles | 24 | €1,060 | - | -€1,060 | |
| Current assets | 29/58 | €138,175 | €128,495 | -€9,680 | -7.0% |
| Amounts receivable within one year | 40/41 | €1,025 | €1,374 | +€349 | +34.0% |
| Other amounts receivable | 41 | €1,025 | €1,374 | +€349 | +34.0% |
| Current investments | 50/53 | €137,000 | €127,000 | -€10,000 | -7.3% |
| Cash at bank and in hand | 54/58 | €150 | €121 | -€29 | -19.3% |
| Total equity and liabilities | 10/49 | €139,235 | €128,495 | -€10,740 | -7.7% |
| Equity | 10/15 | €138,405 | €128,007 | -€10,398 | -7.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Capital | 10 | €18,550 | €18,550 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €2,195 | €2,195 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,195 | €2,195 | = | 0.0% |
| Legal reserve | 130 | €2,195 | €2,195 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117,660 | €107,262 | -€10,398 | -8.8% |
| Amounts payable | 17/49 | €830 | €488 | -€342 | -41.2% |
| Amounts payable within one year | 42/48 | €830 | €488 | -€342 | -41.2% |
| Financial debts | 43 | €745 | €340 | -€405 | -54.4% |
| Other loans | 439 | €745 | €340 | -€405 | -54.4% |
| Trade debts | 44 | €85 | €148 | +€63 | +74.1% |
| Suppliers | 440/4 | €85 | €148 | +€63 | +74.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €10,435 | €9,254 | -€1,181 | -11.3% |
| Remuneration, social security and pensions | 62 | €772 | €400 | -€372 | -48.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,060 | €1,060 | = | 0.0% |
| Other operating charges | 640/8 | €194 | €1,537 | +€1,343 | +692% |
| Gross operating margin | 9900 | -€10,435 | -€9,254 | +€1,181 | +11.3% |
| Operating profit (loss) | 9901 | -€12,461 | -€12,251 | +€210 | +1.7% |
| Financial income | 75/76B | €3,425 | €1,905 | -€1,520 | -44.4% |
| Recurring financial income | 75 | €3,425 | €1,905 | -€1,520 | -44.4% |
| Financial charges | 65/66B | €82 | €52 | -€30 | -36.6% |
| Recurring financial charges | 65 | €82 | €52 | -€30 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,118 | -€10,398 | -€1,280 | -14.0% |
| Income taxes | 67/77 | €1,288 | - | -€1,288 | |
| Profit (loss) for the period | 9904 | -€10,406 | -€10,398 | +€8 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,406 | -€10,398 | +€8 | +0.1% |
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 13 October 2026 via checked.be.