ODS: 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.
ODS
Largest movements
- Receivables within one year -€19,430
down €19,430 (-63.8%), from €30,476 to €11,047
of which Trade receivables: -€30,476
- Tangible fixed assets +€14,047
up €14,047 (+20.3%), from €69,039 to €83,085
of which Furniture and vehicles: +€14,047
- Current portion of long-term debt -€20,523
down €20,523 (-57.0%), from €36,000 to €15,477
- Profit (loss) carried forward +€8,940
up €8,940 (+14.1%), from €63,515 to €72,455
- Contributions +€6,200
new in 2024: €6,200
- Turnover +€85,073
up €85,073 (+47.2%), from €180,385 to €265,458
- Purchases and services +€81,365
up €81,365 (+46.8%), from €173,896 to €255,261
- Gross operating margin +€3,708
up €3,708 (+57.1%), from €6,489 to €10,197
From the 2023 result to the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €99,515 | €94,132 | -€5,383 | -5.4% |
| Fixed assets | 21/28 | €69,039 | €83,085 | +€14,047 | +20.3% |
| Tangible fixed assets | 22/27 | €69,039 | €83,085 | +€14,047 | +20.3% |
| Plant, machinery and equipment | 23 | €3,987 | €3,987 | = | 0.0% |
| Furniture and vehicles | 24 | €53,954 | €68,001 | +€14,047 | +26.0% |
| Leasing and similar rights | 25 | €11,098 | €11,098 | = | 0.0% |
| Current assets | 29/58 | €30,476 | €11,047 | -€19,430 | -63.8% |
| Amounts receivable within one year | 40/41 | €30,476 | €11,047 | -€19,430 | -63.8% |
| Trade receivables | 40 | €30,476 | - | -€30,476 | |
| Other amounts receivable | 41 | - | €11,047 | +€11,047 | |
| Total equity and liabilities | 10/49 | €99,515 | €94,132 | -€5,383 | -5.4% |
| Equity | 10/15 | €63,515 | €78,655 | +€15,140 | +23.8% |
| Contributions | 10/11 | - | €6,200 | +€6,200 | |
| Capital | 10 | - | €6,200 | +€6,200 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Uncalled capital | 101 | - | €12,400 | +€12,400 | |
| Profit (loss) carried forward | 14 | €63,515 | €72,455 | +€8,940 | +14.1% |
| Amounts payable | 17/49 | €36,000 | €15,477 | -€20,523 | -57.0% |
| Amounts payable within one year | 42/48 | €36,000 | €15,477 | -€20,523 | -57.0% |
| Current portion of amounts payable after more than one year | 42 | €36,000 | €15,477 | -€20,523 | -57.0% |
| Turnover | 70 | €180,385 | €265,458 | +€85,073 | +47.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €173,896 | €255,261 | +€81,365 | +46.8% |
| Other operating charges | 640/8 | €336 | €1,256 | +€921 | +274.2% |
| Gross operating margin | 9900 | €6,489 | €10,197 | +€3,708 | +57.1% |
| Operating profit (loss) | 9901 | €6,153 | €8,940 | +€2,787 | +45.3% |
| Profit (loss) for the period before taxes | 9903 | €6,153 | €8,940 | +€2,787 | +45.3% |
| Profit (loss) for the period | 9904 | €6,153 | €8,940 | +€2,787 | +45.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,153 | €8,940 | +€2,787 | +45.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.