ODT CONSULT: 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 CONSULT
Largest movements
- Receivables within one year -€20,062
down €20,062 (-52.4%), from €38,281 to €18,220
of which Trade receivables: -€10,199
- Cash +€10,122
up €10,122 (+13.1%), from €77,532 to €87,654
mainly Other debts (+€48,272) and Net result for the year (+€26,033)
- Other debts +€48,272
up €48,272 (+480%), from €10,064 to €58,336
- Reserves -€40,000
down €40,000 (-66.7%), from €60,000 to €20,000
- Tax, wage and social debts +€22,450
up €22,450 (+169%), from €13,305 to €35,755
- Profit (loss) carried forward -€19,520
down €19,520 (-100%), from €19,520 to €0
- Trade debts -€19,012
down €19,012 (-90.1%), from €21,104 to €2,091
- Gross operating margin +€15,011
up €15,011 (+52.1%), from €28,797 to €43,808
- Other operating charges +€1,191
up €1,191 (+203%), from €586 to €1,777
- Taxes +€938
up €938 (+10.1%), from €9,300 to €10,238
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 | €127,041 | €118,038 | -€9,004 | -7.1% |
| Fixed assets | 21/28 | €9,606 | €10,536 | +€930 | +9.7% |
| Tangible fixed assets | 22/27 | €9,606 | €10,536 | +€930 | +9.7% |
| Furniture and vehicles | 24 | €9,606 | €10,536 | +€930 | +9.7% |
| Current assets | 29/58 | €117,435 | €107,502 | -€9,933 | -8.5% |
| Amounts receivable within one year | 40/41 | €38,281 | €18,220 | -€20,062 | -52.4% |
| Trade receivables | 40 | €28,418 | €18,220 | -€10,199 | -35.9% |
| Other amounts receivable | 41 | €9,863 | - | -€9,863 | |
| Cash at bank and in hand | 54/58 | €77,532 | €87,654 | +€10,122 | +13.1% |
| Deferred charges and accrued income | 490/1 | €1,621 | €1,628 | +€6 | +0.4% |
| Total equity and liabilities | 10/49 | €127,041 | €118,038 | -€9,004 | -7.1% |
| Equity | 10/15 | €81,375 | €21,855 | -€59,520 | -73.1% |
| Contributions | 10/11 | €1,855 | €1,855 | = | 0.0% |
| Reserves | 13 | €60,000 | €20,000 | -€40,000 | -66.7% |
| Distributable reserves | 133 | €60,000 | €20,000 | -€40,000 | -66.7% |
| Profit (loss) carried forward | 14 | €19,520 | €0 | -€19,520 | -100% |
| Amounts payable | 17/49 | €45,667 | €96,183 | +€50,516 | +111% |
| Amounts payable within one year | 42/48 | €45,667 | €96,183 | +€50,516 | +111% |
| Financial debts | 43 | €1,194 | - | -€1,194 | |
| Credit institutions | 430/8 | €1,194 | - | -€1,194 | |
| Trade debts | 44 | €21,104 | €2,091 | -€19,012 | -90.1% |
| Suppliers | 440/4 | €21,104 | €2,091 | -€19,012 | -90.1% |
| Taxes, remuneration and social security | 45 | €13,305 | €35,755 | +€22,450 | +169% |
| Taxes | 450/3 | €13,305 | €35,755 | +€22,450 | +169% |
| Other amounts payable | 47/48 | €10,064 | €58,336 | +€48,272 | +480% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,314 | €5,565 | +€251 | +4.7% |
| Other operating charges | 640/8 | €586 | €1,777 | +€1,191 | +203% |
| Gross operating margin | 9900 | €28,797 | €43,808 | +€15,011 | +52.1% |
| Operating profit (loss) | 9901 | €22,897 | €36,467 | +€13,570 | +59.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €424 | €196 | -€228 | -53.7% |
| Recurring financial charges | 65 | €424 | €196 | -€228 | -53.7% |
| Profit (loss) for the period before taxes | 9903 | €22,474 | €36,270 | +€13,797 | +61.4% |
| Income taxes | 67/77 | €9,300 | €10,238 | +€938 | +10.1% |
| Profit (loss) for the period | 9904 | €13,174 | €26,033 | +€12,859 | +97.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,174 | €26,033 | +€12,859 | +97.6% |
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 17 October 2026 via checked.be.