ODUCTA: 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.
ODUCTA
Largest movements
- Cash -€28,447
down €28,447 (-73.3%), from €38,789 to €10,341
mainly Current investments (-€24,000) and Investment in fixed assets (net) (-€7,973)
- Current investments +€24,000
new in 2025: €24,000
- Tangible fixed assets +€4,041
up €4,041 (+44.3%), from €9,127 to €13,168
of which Furniture and vehicles: +€6,828
- Receivables within one year +€2,097
up €2,097 (+16.2%), from €12,907 to €15,004
of which Other amounts receivable: +€3,228
- Reserves +€9,447
up €9,447 (+23.9%), from €39,597 to €49,044
of which Distributable reserves: +€9,447
- Other debts -€7,100
no longer reported in 2025 (was €7,100)
- Tax, wage and social debts -€905
down €905 (-10.3%), from €8,785 to €7,880
- Depreciation +€1,794
up €1,794 (+84.0%), from €2,137 to €3,931
- Taxes -€1,157
down €1,157 (-24.5%), from €4,723 to €3,566
- Financial charges +€601
up €601 (+739.0%), from €81 to €682
- Gross operating margin -€381
down €381 (-2.0%), from €19,291 to €18,911
- Financial income +€200
up €200 (+209.4%), from €95 to €295
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 | €62,654 | €64,382 | +€1,728 | +2.8% |
| Fixed assets | 21/28 | €9,127 | €13,168 | +€4,041 | +44.3% |
| Tangible fixed assets | 22/27 | €9,127 | €13,168 | +€4,041 | +44.3% |
| Plant, machinery and equipment | 23 | €7,040 | €4,833 | -€2,207 | -31.3% |
| Furniture and vehicles | 24 | - | €6,828 | +€6,828 | |
| Other tangible fixed assets | 26 | €2,086 | €1,506 | -€580 | -27.8% |
| Current assets | 29/58 | €53,528 | €51,214 | -€2,314 | -4.3% |
| Amounts receivable within one year | 40/41 | €12,907 | €15,004 | +€2,097 | +16.2% |
| Trade receivables | 40 | €12,907 | €11,776 | -€1,131 | -8.8% |
| Other amounts receivable | 41 | - | €3,228 | +€3,228 | |
| Current investments | 50/53 | - | €24,000 | +€24,000 | |
| Cash at bank and in hand | 54/58 | €38,789 | €10,341 | -€28,447 | -73.3% |
| Deferred charges and accrued income | 490/1 | €1,832 | €1,869 | +€37 | +2.0% |
| Total equity and liabilities | 10/49 | €62,654 | €64,382 | +€1,728 | +2.8% |
| Equity | 10/15 | €45,797 | €55,244 | +€9,447 | +20.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €39,597 | €49,044 | +€9,447 | +23.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €37,737 | €47,184 | +€9,447 | +25.0% |
| Amounts payable | 17/49 | €16,857 | €9,138 | -€7,719 | -45.8% |
| Amounts payable within one year | 42/48 | €16,857 | €9,138 | -€7,719 | -45.8% |
| Trade debts | 44 | €973 | €1,259 | +€285 | +29.3% |
| Suppliers | 440/4 | €973 | €1,259 | +€285 | +29.3% |
| Taxes, remuneration and social security | 45 | €8,785 | €7,880 | -€905 | -10.3% |
| Taxes | 450/3 | €8,785 | €7,880 | -€905 | -10.3% |
| Other amounts payable | 47/48 | €7,100 | - | -€7,100 | |
| Remuneration, social security and pensions | 62 | €460 | €636 | +€176 | +38.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,137 | €3,931 | +€1,794 | +84.0% |
| Other operating charges | 640/8 | €816 | €942 | +€127 | +15.5% |
| Gross operating margin | 9900 | €19,291 | €18,911 | -€381 | -2.0% |
| Operating profit (loss) | 9901 | €15,878 | €13,400 | -€2,478 | -15.6% |
| Financial income | 75/76B | €95 | €295 | +€200 | +209.4% |
| Recurring financial income | 75 | €95 | €295 | +€200 | +209.4% |
| Financial charges | 65/66B | €81 | €682 | +€601 | +739.0% |
| Recurring financial charges | 65 | €81 | €682 | +€601 | +739.0% |
| Profit (loss) for the period before taxes | 9903 | €15,893 | €13,013 | -€2,879 | -18.1% |
| Income taxes | 67/77 | €4,723 | €3,566 | -€1,157 | -24.5% |
| Profit (loss) for the period | 9904 | €11,169 | €9,447 | -€1,723 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,169 | €9,447 | -€1,723 | -15.4% |
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 11 October 2026 via checked.be.