ODT: 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.
ODT
Largest movements
- Stocks and contracts -€224,254
down €224,254 (-99.6%), from €225,078 to €824
- Cash +€46,710
up €46,710 (+112.7%), from €41,442 to €88,152
mainly Stocks and contracts (+€224,254) and Other debts (+€39,230)
- Short-term financial debts -€213,029
down €213,029 (-100.0%), from €213,029 to €0
- Other debts +€39,230
up €39,230, from €0 to €39,230
- Reserves -€7,156
down €7,156 (-20.9%), from €34,231 to €27,075
- Gross operating margin +€57,741
up €57,741, from -€14,513 to €43,228
- Financial charges -€4,316
down €4,316 (-26.1%), from €16,523 to €12,207
- Taxes +€2,707
new in 2025: €2,707
- Financial income -€2,614
down €2,614 (-100.0%), from €2,614 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.
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 | €271,521 | €93,976 | -€177,544 | -65.4% |
| Current assets | 29/58 | €271,521 | €93,976 | -€177,544 | -65.4% |
| Stocks and contracts in progress | 3 | €225,078 | €824 | -€224,254 | -99.6% |
| Stocks | 30/36 | €225,078 | €824 | -€224,254 | -99.6% |
| Amounts receivable within one year | 40/41 | €5,000 | €5,000 | = | 0.0% |
| Other amounts receivable | 41 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €41,442 | €88,152 | +€46,710 | +112.7% |
| Total equity and liabilities | 10/49 | €271,521 | €93,976 | -€177,544 | -65.4% |
| Equity | 10/15 | €44,231 | €37,075 | -€7,156 | -16.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €34,231 | €27,075 | -€7,156 | -20.9% |
| Distributable reserves | 133 | €34,231 | €27,075 | -€7,156 | -20.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €227,290 | €56,902 | -€170,389 | -75.0% |
| Amounts payable within one year | 42/48 | €227,290 | €56,902 | -€170,389 | -75.0% |
| Financial debts | 43 | €213,029 | €0 | -€213,029 | -100.0% |
| Credit institutions | 430/8 | €213,029 | €0 | -€213,029 | -100.0% |
| Trade debts | 44 | €14,261 | €14,964 | +€703 | +4.9% |
| Suppliers | 440/4 | €14,261 | €14,964 | +€703 | +4.9% |
| Taxes, remuneration and social security | 45 | - | €2,707 | +€2,707 | |
| Taxes | 450/3 | - | €2,707 | +€2,707 | |
| Other amounts payable | 47/48 | €0 | €39,230 | +€39,230 | |
| Other operating charges | 640/8 | €1,207 | €1,239 | +€31 | +2.6% |
| Gross operating margin | 9900 | -€14,513 | €43,228 | +€57,741 | |
| Operating profit (loss) | 9901 | -€15,721 | €41,989 | +€57,710 | |
| Financial income | 75/76B | €2,614 | €0 | -€2,614 | -100.0% |
| Recurring financial income | 75 | €2,614 | €0 | -€2,614 | -100.0% |
| Financial charges | 65/66B | €16,523 | €12,207 | -€4,316 | -26.1% |
| Recurring financial charges | 65 | €16,523 | €12,207 | -€4,316 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | -€29,630 | €29,782 | +€59,411 | |
| Income taxes | 67/77 | - | €2,707 | +€2,707 | |
| Profit (loss) for the period | 9904 | -€29,630 | €27,074 | +€56,704 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,630 | €27,074 | +€56,704 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.