ODITISO: 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.
ODITISO
Largest movements
- Cash +€29,045
up €29,045 (+75.4%), from €38,540 to €67,585
mainly Net result for the year (+€37,034) and Depreciation (+€27,654)
- Intangible fixed assets +€14,142
up €14,142 (+20.1%), from €70,436 to €84,578
- Tangible fixed assets +€7,585
up €7,585 (+31.4%), from €24,133 to €31,718
of which Furniture and vehicles: +€7,855
- Profit (loss) carried forward +€37,034
up €37,034 (+107%), from €34,645 to €71,679
- Other debts +€15,546
up €15,546 (+14.9%), from €104,083 to €119,629
- Tax, wage and social debts -€3,534
down €3,534 (-23.1%), from €15,309 to €11,775
of which Taxes: -€1,850
- Taxes -€9,644
down €9,644 (-98.9%), from €9,753 to €109
- Gross operating margin +€7,453
up €7,453 (+10.6%), from €70,234 to €77,687
- Depreciation +€5,940
up €5,940 (+27.4%), from €21,714 to €27,654
- Other operating charges -€1,654
down €1,654 (-15.4%), from €10,764 to €9,110
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 | €160,512 | €209,825 | +€49,313 | +30.7% |
| Fixed assets | 21/28 | €94,569 | €116,296 | +€21,727 | +23.0% |
| Intangible fixed assets | 21 | €70,436 | €84,578 | +€14,142 | +20.1% |
| Tangible fixed assets | 22/27 | €24,133 | €31,718 | +€7,585 | +31.4% |
| Plant, machinery and equipment | 23 | €167 | - | -€167 | |
| Furniture and vehicles | 24 | €5,582 | €13,437 | +€7,855 | +141% |
| Other tangible fixed assets | 26 | €18,384 | €18,281 | -€103 | -0.6% |
| Current assets | 29/58 | €65,943 | €93,529 | +€27,586 | +41.8% |
| Amounts receivable within one year | 40/41 | €27,403 | €25,944 | -€1,459 | -5.3% |
| Trade receivables | 40 | €22,700 | €25,944 | +€3,244 | +14.3% |
| Other amounts receivable | 41 | €4,703 | - | -€4,703 | |
| Cash at bank and in hand | 54/58 | €38,540 | €67,585 | +€29,045 | +75.4% |
| Total equity and liabilities | 10/49 | €160,512 | €209,825 | +€49,313 | +30.7% |
| Equity | 10/15 | €39,645 | €76,679 | +€37,034 | +93.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,645 | €71,679 | +€37,034 | +107% |
| Amounts payable | 17/49 | €120,867 | €133,146 | +€12,279 | +10.2% |
| Amounts payable within one year | 42/48 | €120,867 | €132,846 | +€11,979 | +9.9% |
| Trade debts | 44 | €1,475 | €1,442 | -€33 | -2.2% |
| Suppliers | 440/4 | €1,475 | €1,442 | -€33 | -2.2% |
| Taxes, remuneration and social security | 45 | €15,309 | €11,775 | -€3,534 | -23.1% |
| Taxes | 450/3 | €13,625 | €11,775 | -€1,850 | -13.6% |
| Remuneration and social security | 454/9 | €1,684 | - | -€1,684 | |
| Other amounts payable | 47/48 | €104,083 | €119,629 | +€15,546 | +14.9% |
| Accrued charges and deferred income | 492/3 | - | €300 | +€300 | |
| Remuneration, social security and pensions | 62 | €3,072 | €3,331 | +€259 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,714 | €27,654 | +€5,940 | +27.4% |
| Other operating charges | 640/8 | €10,764 | €9,110 | -€1,654 | -15.4% |
| Gross operating margin | 9900 | €70,234 | €77,687 | +€7,453 | +10.6% |
| Operating profit (loss) | 9901 | €34,684 | €37,592 | +€2,908 | +8.4% |
| Financial income | 75/76B | €179 | - | -€179 | |
| Recurring financial income | 75 | €179 | - | -€179 | |
| Financial charges | 65/66B | €56 | €449 | +€393 | +702% |
| Recurring financial charges | 65 | €56 | €449 | +€393 | +702% |
| Profit (loss) for the period before taxes | 9903 | €34,807 | €37,143 | +€2,336 | +6.7% |
| Income taxes | 67/77 | €9,753 | €109 | -€9,644 | -98.9% |
| Profit (loss) for the period | 9904 | €25,054 | €37,034 | +€11,980 | +47.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,054 | €37,034 | +€11,980 | +47.8% |
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 19 October 2026 via checked.be.