ODK SHOP: 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 SHOP
Largest movements
- Receivables within one year -€56,274
down €56,274 (-76.0%), from €74,012 to €17,739
of which Trade receivables: -€50,068
- Cash +€53,042
up €53,042 (+13.7%), from €387,263 to €440,305
mainly Net result for the year (+€71,410) and Receivables within one year (+€56,274)
- Stocks and contracts +€16,196
up €16,196 (+24.7%), from €65,499 to €81,695
- Reserves +€71,410
up €71,410 (+15.7%), from €454,262 to €525,672
- Trade debts -€56,560
down €56,560 (-57.6%), from €98,203 to €41,643
- Advances received -€17,975
down €17,975 (-100%), from €17,975 to €0
- Tax, wage and social debts +€16,842
up €16,842 (+104%), from €16,141 to €32,983
of which Taxes: +€16,169
- Financial income +€7,870
up €7,870 (+217%), from €3,625 to €11,496
- Gross operating margin +€6,535
up €6,535 (+5.0%), from €129,598 to €136,134
- Staff costs +€2,699
up €2,699 (+9.8%), from €27,539 to €30,238
- Depreciation +€2,603
up €2,603 (+164%), from €1,589 to €4,191
- Financial charges +€1,947
up €1,947 (+25.5%), from €7,629 to €9,576
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 | €638,316 | €649,516 | +€11,199 | +1.8% |
| Fixed assets | 21/28 | €110,602 | €107,650 | -€2,952 | -2.7% |
| Tangible fixed assets | 22/27 | €110,602 | €107,650 | -€2,952 | -2.7% |
| Land and buildings | 22 | €91,227 | €91,227 | = | 0.0% |
| Furniture and vehicles | 24 | €14,820 | €12,353 | -€2,466 | -16.6% |
| Other tangible fixed assets | 26 | €4,555 | €4,070 | -€485 | -10.7% |
| Current assets | 29/58 | €527,714 | €541,865 | +€14,151 | +2.7% |
| Stocks and contracts in progress | 3 | €65,499 | €81,695 | +€16,196 | +24.7% |
| Stocks | 30/36 | €65,499 | €81,695 | +€16,196 | +24.7% |
| Amounts receivable within one year | 40/41 | €74,012 | €17,739 | -€56,274 | -76.0% |
| Trade receivables | 40 | €50,187 | €120 | -€50,068 | -99.8% |
| Other amounts receivable | 41 | €23,825 | €17,619 | -€6,206 | -26.0% |
| Cash at bank and in hand | 54/58 | €387,263 | €440,305 | +€53,042 | +13.7% |
| Deferred charges and accrued income | 490/1 | €940 | €2,126 | +€1,187 | +126% |
| Total equity and liabilities | 10/49 | €638,316 | €649,516 | +€11,199 | +1.8% |
| Equity | 10/15 | €466,662 | €538,072 | +€71,410 | +15.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €454,262 | €525,672 | +€71,410 | +15.7% |
| Distributable reserves | 133 | €454,262 | €525,672 | +€71,410 | +15.7% |
| Amounts payable | 17/49 | €171,654 | €111,444 | -€60,211 | -35.1% |
| Amounts payable after more than one year | 17 | €36,818 | €34,250 | -€2,567 | -7.0% |
| Financial debts | 170/4 | €36,818 | €34,250 | -€2,567 | -7.0% |
| Amounts payable within one year | 42/48 | €134,836 | €77,193 | -€57,643 | -42.8% |
| Current portion of amounts payable after more than one year | 42 | €2,517 | €2,567 | +€50 | +2.0% |
| Trade debts | 44 | €98,203 | €41,643 | -€56,560 | -57.6% |
| Suppliers | 440/4 | €98,203 | €41,643 | -€56,560 | -57.6% |
| Advances received on contracts in progress | 46 | €17,975 | €0 | -€17,975 | -100% |
| Taxes, remuneration and social security | 45 | €16,141 | €32,983 | +€16,842 | +104% |
| Taxes | 450/3 | €11,979 | €28,147 | +€16,169 | +135% |
| Remuneration and social security | 454/9 | €4,162 | €4,835 | +€673 | +16.2% |
| Non-recurring operating income | 76A | €6,446 | €0 | -€6,446 | -100% |
| Remuneration, social security and pensions | 62 | €27,539 | €30,238 | +€2,699 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,589 | €4,191 | +€2,603 | +164% |
| Other operating charges | 640/8 | €4,037 | €2,211 | -€1,826 | -45.2% |
| Gross operating margin | 9900 | €129,598 | €136,134 | +€6,535 | +5.0% |
| Operating profit (loss) | 9901 | €96,434 | €99,493 | +€3,059 | +3.2% |
| Financial income | 75/76B | €3,625 | €11,496 | +€7,870 | +217% |
| Recurring financial income | 75 | €3,625 | €11,496 | +€7,870 | +217% |
| Financial charges | 65/66B | €7,629 | €9,576 | +€1,947 | +25.5% |
| Recurring financial charges | 65 | €7,629 | €9,576 | +€1,947 | +25.5% |
| Profit (loss) for the period before taxes | 9903 | €92,431 | €101,413 | +€8,982 | +9.7% |
| Income taxes | 67/77 | €31,275 | €30,003 | -€1,271 | -4.1% |
| Profit (loss) for the period | 9904 | €61,156 | €71,410 | +€10,254 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €61,156 | €71,410 | +€10,254 | +16.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.