ODK CONSULT: 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.
ODK CONSULT
Largest movements
- Receivables within one year -€447
down €447 (-1.5%), from €30,694 to €30,247
of which Other amounts receivable: -€447
- Other debts +€20,123
up €20,123 (+180.1%), from €11,174 to €31,297
- Short-term financial debts -€10,600
down €10,600 (-50.6%), from €20,932 to €10,332
- Profit (loss) carried forward -€10,248
down €10,248 (-37.8%), from -€27,093 to -€37,341
- Trade debts +€1,643
up €1,643 (+26.6%), from €6,175 to €7,818
- Tax, wage and social debts -€1,466
down €1,466 (-85.9%), from €1,706 to €240
- Gross operating margin -€7,180
down €7,180 (-1682.2%), from -€427 to -€7,607
- Financial charges -€1,386
down €1,386 (-48.1%), from €2,878 to €1,493
- Other operating charges -€779
down €779 (-51.0%), from €1,528 to €749
- Taxes -€240
no longer reported in 2025 (was €240)
- Depreciation -€100
no longer reported in 2025 (was €100)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,152 | €33,605 | -€547 | -1.6% |
| Fixed assets | 21/28 | €3,458 | €3,358 | -€100 | -2.9% |
| Tangible fixed assets | 22/27 | €100 | - | -€100 | |
| Other tangible fixed assets | 26 | €100 | - | -€100 | |
| Financial fixed assets | 28 | €3,358 | €3,358 | = | 0.0% |
| Current assets | 29/58 | €30,694 | €30,247 | -€447 | -1.5% |
| Amounts receivable within one year | 40/41 | €30,694 | €30,247 | -€447 | -1.5% |
| Trade receivables | 40 | €9,300 | €9,300 | = | 0.0% |
| Other amounts receivable | 41 | €21,394 | €20,947 | -€447 | -2.1% |
| Total equity and liabilities | 10/49 | €34,152 | €33,605 | -€547 | -1.6% |
| Equity | 10/15 | -€5,834 | -€16,082 | -€10,248 | -175.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,659 | €2,659 | = | 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% |
| Tax-exempt reserves | 132 | €799 | €799 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,093 | -€37,341 | -€10,248 | -37.8% |
| Amounts payable | 17/49 | €39,986 | €49,687 | +€9,701 | +24.3% |
| Amounts payable within one year | 42/48 | €39,986 | €49,687 | +€9,701 | +24.3% |
| Financial debts | 43 | €20,932 | €10,332 | -€10,600 | -50.6% |
| Credit institutions | 430/8 | €20,932 | €10,332 | -€10,600 | -50.6% |
| Trade debts | 44 | €6,175 | €7,818 | +€1,643 | +26.6% |
| Suppliers | 440/4 | €6,175 | €7,818 | +€1,643 | +26.6% |
| Taxes, remuneration and social security | 45 | €1,706 | €240 | -€1,466 | -85.9% |
| Taxes | 450/3 | €1,706 | €240 | -€1,466 | -85.9% |
| Other amounts payable | 47/48 | €11,174 | €31,297 | +€20,123 | +180.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100 | - | -€100 | |
| Other operating charges | 640/8 | €1,528 | €749 | -€779 | -51.0% |
| Non-recurring operating charges | 66A | €393 | €400 | +€7 | +1.8% |
| Gross operating margin | 9900 | -€427 | -€7,607 | -€7,180 | -1682.2% |
| Operating profit (loss) | 9901 | -€2,447 | -€8,756 | -€6,309 | -257.9% |
| Financial charges | 65/66B | €2,878 | €1,493 | -€1,386 | -48.1% |
| Recurring financial charges | 65 | €2,878 | €1,493 | -€1,386 | -48.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,325 | -€10,248 | -€4,923 | -92.5% |
| Income taxes | 67/77 | €240 | - | -€240 | |
| Profit (loss) for the period | 9904 | -€5,565 | -€10,248 | -€4,683 | -84.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,565 | -€10,248 | -€4,683 | -84.2% |
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 10 October 2026 via checked.be.