ODT-A: 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.
ODT-A
Largest movements
- Cash +€94,413
up €94,413 (+68.7%), from €137,350 to €231,763
mainly Net result for the year (+€89,114) and Depreciation (+€61,591)
- Receivables within one year -€24,059
down €24,059 (-54.0%), from €44,526 to €20,467
of which Trade receivables: -€31,598
- Reserves +€89,110
up €89,110 (+47.4%), from €188,011 to €277,121
- Debts after one year -€38,675
down €38,675 (-4.0%), from €978,334 to €939,658
of which Financial debts: -€38,675
- Gross operating margin -€22,398
down €22,398 (-9.3%), from €240,556 to €218,158
- Depreciation -€9,087
down €9,087 (-12.9%), from €70,678 to €61,591
- Taxes -€5,246
down €5,246 (-11.3%), from €46,617 to €41,371
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 | €1,345,098 | €1,392,549 | +€47,450 | +3.5% |
| Fixed assets | 21/28 | €1,162,531 | €1,138,896 | -€23,635 | -2.0% |
| Intangible fixed assets | 21 | €11,000 | - | -€11,000 | |
| Tangible fixed assets | 22/27 | €1,151,441 | €1,138,806 | -€12,635 | -1.1% |
| Land and buildings | 22 | €1,150,400 | €1,137,587 | -€12,813 | -1.1% |
| Furniture and vehicles | 24 | €1,041 | €1,219 | +€177 | +17.0% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €182,568 | €253,653 | +€71,086 | +38.9% |
| Amounts receivable within one year | 40/41 | €44,526 | €20,467 | -€24,059 | -54.0% |
| Trade receivables | 40 | €44,526 | €12,928 | -€31,598 | -71.0% |
| Other amounts receivable | 41 | - | €7,539 | +€7,539 | |
| Cash at bank and in hand | 54/58 | €137,350 | €231,763 | +€94,413 | +68.7% |
| Deferred charges and accrued income | 490/1 | €692 | €1,423 | +€732 | +105.8% |
| Total equity and liabilities | 10/49 | €1,345,098 | €1,392,549 | +€47,450 | +3.5% |
| Equity | 10/15 | €201,704 | €290,818 | +€89,114 | +44.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €188,011 | €277,121 | +€89,110 | +47.4% |
| Distributable reserves | 133 | €188,011 | €277,121 | +€89,110 | +47.4% |
| Profit (loss) carried forward | 14 | €1,293 | €1,297 | +€4 | +0.3% |
| Amounts payable | 17/49 | €1,143,394 | €1,101,730 | -€41,664 | -3.6% |
| Amounts payable after more than one year | 17 | €978,334 | €939,658 | -€38,675 | -4.0% |
| Financial debts | 170/4 | €978,024 | €939,348 | -€38,675 | -4.0% |
| Other amounts payable | 178/9 | €310 | €310 | = | 0.0% |
| Amounts payable within one year | 42/48 | €165,061 | €159,332 | -€5,729 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €55,072 | €41,199 | -€13,873 | -25.2% |
| Trade debts | 44 | €4,438 | €5,308 | +€870 | +19.6% |
| Suppliers | 440/4 | €4,438 | €5,308 | +€870 | +19.6% |
| Taxes, remuneration and social security | 45 | €28,252 | €34,496 | +€6,244 | +22.1% |
| Taxes | 450/3 | €28,252 | €34,496 | +€6,244 | +22.1% |
| Other amounts payable | 47/48 | €77,298 | €78,328 | +€1,031 | +1.3% |
| Accrued charges and deferred income | 492/3 | - | €2,740 | +€2,740 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,678 | €61,591 | -€9,087 | -12.9% |
| Other operating charges | 640/8 | €5,861 | €6,068 | +€207 | +3.5% |
| Gross operating margin | 9900 | €240,556 | €218,158 | -€22,398 | -9.3% |
| Operating profit (loss) | 9901 | €164,016 | €150,499 | -€13,518 | -8.2% |
| Financial charges | 65/66B | €21,070 | €20,013 | -€1,057 | -5.0% |
| Recurring financial charges | 65 | €21,070 | €20,013 | -€1,057 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €142,946 | €130,486 | -€12,460 | -8.7% |
| Income taxes | 67/77 | €46,617 | €41,371 | -€5,246 | -11.3% |
| Profit (loss) for the period | 9904 | €96,329 | €89,114 | -€7,215 | -7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €96,329 | €89,114 | -€7,215 | -7.5% |
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 3 October 2026 via checked.be.