ODP: 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.
ODP
Largest movements
- Tangible fixed assets +€1.1m
up €1.1m (+23.8%), from €4.7m to €5.8m
of which Land and buildings: +€1.1m
- Deferred charges and accrued income +€250,546
new in 2025: €250,546
- Cash -€127,017
down €127,017 (-98.1%), from €129,441 to €2,424
mainly Investment in fixed assets (net) (-€1.3m) and Deferred charges and accrued income (-€250,546)
- Other debts +€1.3m
new in 2025: €1.3m
- Debts after one year -€168,947
down €168,947 (-7.9%), from €2.1m to €2.0m
- Gross operating margin +€227,124
up €227,124 (+141.9%), from €160,020 to €387,144
- Depreciation +€81,935
up €81,935 (+59.3%), from €138,193 to €220,128
- Financial charges +€35,534
up €35,534 (+58.1%), from €61,134 to €96,668
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 | €4,957,681 | €6,262,292 | +€1.3m | +26.3% |
| Fixed assets | 21/28 | €4,745,072 | €5,869,193 | +€1.1m | +23.7% |
| Tangible fixed assets | 22/27 | €4,720,030 | €5,843,951 | +€1.1m | +23.8% |
| Land and buildings | 22 | €4,719,860 | €5,843,951 | +€1.1m | +23.8% |
| Furniture and vehicles | 24 | €170 | - | -€170 | |
| Financial fixed assets | 28 | €25,042 | €25,242 | +€200 | +0.8% |
| Current assets | 29/58 | €212,609 | €393,099 | +€180,490 | +84.9% |
| Amounts receivable within one year | 40/41 | €83,168 | €140,129 | +€56,961 | +68.5% |
| Trade receivables | 40 | €23,793 | €5,061 | -€18,732 | -78.7% |
| Other amounts receivable | 41 | €59,375 | €135,068 | +€75,694 | +127.5% |
| Cash at bank and in hand | 54/58 | €129,441 | €2,424 | -€127,017 | -98.1% |
| Deferred charges and accrued income | 490/1 | - | €250,546 | +€250,546 | |
| Total equity and liabilities | 10/49 | €4,957,681 | €6,262,292 | +€1.3m | +26.3% |
| Equity | 10/15 | €2,700,563 | €2,768,233 | +€67,670 | +2.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,730,310 | €2,755,833 | +€25,523 | +0.9% |
| Distributable reserves | 133 | €2,730,310 | €2,755,833 | +€25,523 | +0.9% |
| Profit (loss) carried forward | 14 | -€42,147 | - | +€42,147 | |
| Amounts payable | 17/49 | €2,257,118 | €3,494,059 | +€1.2m | +54.8% |
| Amounts payable after more than one year | 17 | €2,125,659 | €1,956,712 | -€168,947 | -7.9% |
| Financial debts | 170/4 | €2,125,659 | €1,956,712 | -€168,947 | -7.9% |
| Amounts payable within one year | 42/48 | €130,314 | €1,534,315 | +€1.4m | +1077.4% |
| Current portion of amounts payable after more than one year | 42 | €116,771 | €170,232 | +€53,461 | +45.8% |
| Trade debts | 44 | €12,452 | €6,642 | -€5,810 | -46.7% |
| Suppliers | 440/4 | €12,452 | €6,642 | -€5,810 | -46.7% |
| Taxes, remuneration and social security | 45 | €1,090 | €12,186 | +€11,095 | +1017.6% |
| Taxes | 450/3 | €1,090 | €12,186 | +€11,095 | +1017.6% |
| Other amounts payable | 47/48 | - | €1,345,254 | +€1.3m | |
| Accrued charges and deferred income | 492/3 | €1,145 | €3,033 | +€1,888 | +164.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €138,193 | €220,128 | +€81,935 | +59.3% |
| Other operating charges | 640/8 | €5,082 | €8,537 | +€3,454 | +68.0% |
| Gross operating margin | 9900 | €160,020 | €387,144 | +€227,124 | +141.9% |
| Operating profit (loss) | 9901 | €16,745 | €158,479 | +€141,735 | +846.4% |
| Financial income | 75/76B | €2,242 | €5,859 | +€3,616 | +161.3% |
| Recurring financial income | 75 | €2,242 | €5,859 | +€3,616 | +161.3% |
| Financial charges | 65/66B | €61,134 | €96,668 | +€35,534 | +58.1% |
| Recurring financial charges | 65 | €61,134 | €96,668 | +€35,534 | +58.1% |
| Profit (loss) for the period before taxes | 9903 | -€42,147 | €67,670 | +€109,817 | |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | -€42,147 | €67,670 | +€109,817 | |
| Profit (loss) for the period to be appropriated | 9905 | -€42,147 | €67,670 | +€109,817 |
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 6 October 2026 via checked.be.