ODP Consulting: 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.
ODP Consulting
Largest movements
- Receivables within one year +€28,916
up €28,916 (+55.5%), from €52,124 to €81,040
of which Trade receivables: +€17,136
- Deferred charges and accrued income -€14,466
down €14,466 (-63.8%), from €22,691 to €8,226
- Cash +€8,879
up €8,879 (+16.6%), from €53,580 to €62,459
mainly Net result for the year (+€51,523) and Other debts (+€37,718)
- Tangible fixed assets -€4,266
down €4,266 (-37.1%), from €11,514 to €7,248
- Reserves -€51,818
down €51,818 (-69.4%), from €74,678 to €22,860
of which Distributable reserves: -€51,818
- Profit (loss) carried forward +€43,523
up €43,523 (+1,947%), from €2,235 to €45,758
- Other debts +€37,718
up €37,718 (+171%), from €22,100 to €59,818
- Tax, wage and social debts -€10,066
down €10,066 (-41.2%), from €24,446 to €14,380
- Gross operating margin +€33,345
up €33,345 (+80.5%), from €41,399 to €74,744
- Other operating charges +€1,510
up €1,510 (+393%), from €384 to €1,895
- Financial charges +€1,484
up €1,484 (+168%), from €882 to €2,366
- Depreciation +€1,040
up €1,040 (+24.4%), from €4,265 to €5,305
- Taxes +€768
up €768 (+5.0%), from €15,318 to €16,086
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 | €139,909 | €158,972 | +€19,063 | +13.6% |
| Fixed assets | 21/28 | €11,514 | €7,248 | -€4,266 | -37.1% |
| Tangible fixed assets | 22/27 | €11,514 | €7,248 | -€4,266 | -37.1% |
| Furniture and vehicles | 24 | €11,514 | €7,248 | -€4,266 | -37.1% |
| Current assets | 29/58 | €128,395 | €151,725 | +€23,330 | +18.2% |
| Amounts receivable within one year | 40/41 | €52,124 | €81,040 | +€28,916 | +55.5% |
| Trade receivables | 40 | €8,555 | €25,692 | +€17,136 | +200% |
| Other amounts receivable | 41 | €43,568 | €55,349 | +€11,780 | +27.0% |
| Cash at bank and in hand | 54/58 | €53,580 | €62,459 | +€8,879 | +16.6% |
| Deferred charges and accrued income | 490/1 | €22,691 | €8,226 | -€14,466 | -63.8% |
| Total equity and liabilities | 10/49 | €139,909 | €158,972 | +€19,063 | +13.6% |
| Equity | 10/15 | €89,314 | €81,018 | -€8,295 | -9.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €74,678 | €22,860 | -€51,818 | -69.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €72,818 | €21,000 | -€51,818 | -71.2% |
| Profit (loss) carried forward | 14 | €2,235 | €45,758 | +€43,523 | +1,947% |
| Amounts payable | 17/49 | €50,596 | €77,954 | +€27,359 | +54.1% |
| Amounts payable within one year | 42/48 | €50,596 | €77,954 | +€27,359 | +54.1% |
| Trade debts | 44 | €4,050 | €3,756 | -€294 | -7.3% |
| Suppliers | 440/4 | €4,050 | €3,756 | -€294 | -7.3% |
| Taxes, remuneration and social security | 45 | €24,446 | €14,380 | -€10,066 | -41.2% |
| Taxes | 450/3 | €24,446 | €14,380 | -€10,066 | -41.2% |
| Other amounts payable | 47/48 | €22,100 | €59,818 | +€37,718 | +171% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,265 | €5,305 | +€1,040 | +24.4% |
| Other operating charges | 640/8 | €384 | €1,895 | +€1,510 | +393% |
| Gross operating margin | 9900 | €41,399 | €74,744 | +€33,345 | +80.5% |
| Operating profit (loss) | 9901 | €36,749 | €67,544 | +€30,795 | +83.8% |
| Financial income | 75/76B | €2,287 | €2,431 | +€144 | +6.3% |
| Recurring financial income | 75 | €2,287 | €2,431 | +€144 | +6.3% |
| Financial charges | 65/66B | €882 | €2,366 | +€1,484 | +168% |
| Recurring financial charges | 65 | €882 | €2,366 | +€1,484 | +168% |
| Profit (loss) for the period before taxes | 9903 | €38,154 | €67,609 | +€29,455 | +77.2% |
| Income taxes | 67/77 | €15,318 | €16,086 | +€768 | +5.0% |
| Profit (loss) for the period | 9904 | €22,836 | €51,523 | +€28,687 | +126% |
| Profit (loss) for the period to be appropriated | 9905 | €22,836 | €51,523 | +€28,687 | +126% |
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 14 October 2026 via checked.be.