ODS & CBP: 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 & CBP
Largest movements
- Tangible fixed assets -€16,274
down €16,274 (-57.6%), from €28,250 to €11,976
of which Plant, machinery and equipment: -€12,916
- Receivables within one year -€5,372
down €5,372 (-100%), from €5,372 to €0
of which Other amounts receivable: -€4,879
- Trade debts -€31,192
down €31,192 (-95.2%), from €32,764 to €1,572
- Other debts +€24,583
up €24,583, from €0 to €24,583
- Profit (loss) carried forward -€14,268
down €14,268 (-402%), from -€3,547 to -€17,815
- Tax, wage and social debts -€1,426
down €1,426 (-91.2%), from €1,564 to €138
- Accrued charges and deferred income +€498
new in 2025: €498
- Gross operating margin +€9,457
up €9,457, from -€3,298 to €6,158
- Other operating charges +€1,727
up €1,727 (+272%), from €635 to €2,362
- Financial charges +€1,112
up €1,112 (+164%), from €678 to €1,790
- Depreciation -€782
down €782 (-12.4%), from €6,289 to €5,507
- Financial income -€132
down €132 (-100%), from €132 to €0
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 | €33,831 | €11,976 | -€21,855 | -64.6% |
| Fixed assets | 21/28 | €28,250 | €11,976 | -€16,274 | -57.6% |
| Tangible fixed assets | 22/27 | €28,250 | €11,976 | -€16,274 | -57.6% |
| Land and buildings | 22 | €15,334 | €11,976 | -€3,358 | -21.9% |
| Plant, machinery and equipment | 23 | €12,916 | €0 | -€12,916 | -100% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €5,581 | €0 | -€5,581 | -100% |
| Amounts receivable within one year | 40/41 | €5,372 | €0 | -€5,372 | -100% |
| Trade receivables | 40 | €493 | €0 | -€493 | -100% |
| Other amounts receivable | 41 | €4,879 | €0 | -€4,879 | -100% |
| Cash at bank and in hand | 54/58 | €209 | €0 | -€209 | -100% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €33,831 | €11,976 | -€21,855 | -64.6% |
| Equity | 10/15 | -€547 | -€14,815 | -€14,268 | -2,607% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,547 | -€17,815 | -€14,268 | -402% |
| Amounts payable | 17/49 | €34,378 | €26,791 | -€7,587 | -22.1% |
| Amounts payable within one year | 42/48 | €34,378 | €26,293 | -€8,085 | -23.5% |
| Financial debts | 43 | €49 | €0 | -€49 | -100% |
| Credit institutions | 430/8 | €49 | €0 | -€49 | -100% |
| Trade debts | 44 | €32,764 | €1,572 | -€31,192 | -95.2% |
| Suppliers | 440/4 | €32,764 | €1,572 | -€31,192 | -95.2% |
| Taxes, remuneration and social security | 45 | €1,564 | €138 | -€1,426 | -91.2% |
| Taxes | 450/3 | €1,564 | €138 | -€1,426 | -91.2% |
| Other amounts payable | 47/48 | €0 | €24,583 | +€24,583 | |
| Accrued charges and deferred income | 492/3 | - | €498 | +€498 | |
| Non-recurring operating income | 76A | - | €14,520 | +€14,520 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,289 | €5,507 | -€782 | -12.4% |
| Other operating charges | 640/8 | €635 | €2,362 | +€1,727 | +272% |
| Non-recurring operating charges | 66A | - | €10,767 | +€10,767 | |
| Gross operating margin | 9900 | -€3,298 | €6,158 | +€9,457 | |
| Operating profit (loss) | 9901 | -€10,222 | -€12,478 | -€2,255 | -22.1% |
| Financial income | 75/76B | €132 | €0 | -€132 | -100% |
| Recurring financial income | 75 | €132 | €0 | -€132 | -100% |
| Financial charges | 65/66B | €678 | €1,790 | +€1,112 | +164% |
| Recurring financial charges | 65 | €678 | €1,790 | +€1,112 | +164% |
| Profit (loss) for the period before taxes | 9903 | -€10,768 | -€14,268 | -€3,500 | -32.5% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€10,768 | -€14,268 | -€3,500 | -32.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,768 | -€14,268 | -€3,500 | -32.5% |
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 22 October 2026 via checked.be.