ODV Consulting: 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.
ODV Consulting
Largest movements
- Receivables within one year +€2,378
up €2,378 (+290%), from €820 to €3,198
- Reserves +€20,000
up €20,000 (+319%), from €6,272 to €26,272
- Profit (loss) carried forward -€17,180
down €17,180 (-41.9%), from €40,988 to €23,807
- Gross operating margin -€26,256
down €26,256 (-82.9%), from €31,689 to €5,433
- Taxes +€2,012
up €2,012 (+5,344%), from €38 to €2,049
- Financial charges -€1,365
down €1,365 (-87.9%), from €1,552 to €188
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 | €59,849 | €62,479 | +€2,630 | +4.4% |
| Current assets | 29/58 | €59,849 | €62,479 | +€2,630 | +4.4% |
| Amounts receivable within one year | 40/41 | €820 | €3,198 | +€2,378 | +290% |
| Trade receivables | 40 | €820 | €3,198 | +€2,378 | +290% |
| Cash at bank and in hand | 54/58 | €58,786 | €59,281 | +€495 | +0.8% |
| Deferred charges and accrued income | 490/1 | €242 | €0 | -€242 | -100% |
| Total equity and liabilities | 10/49 | €59,849 | €62,479 | +€2,630 | +4.4% |
| Equity | 10/15 | €59,660 | €62,479 | +€2,820 | +4.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €6,272 | €26,272 | +€20,000 | +319% |
| Distributable reserves | 133 | €6,272 | €26,272 | +€20,000 | +319% |
| Profit (loss) carried forward | 14 | €40,988 | €23,807 | -€17,180 | -41.9% |
| Amounts payable | 17/49 | €189 | - | -€189 | |
| Accrued charges and deferred income | 492/3 | €189 | - | -€189 | |
| Non-recurring operating income | 76A | €31,346 | - | -€31,346 | |
| Other operating charges | 640/8 | €759 | €540 | -€218 | -28.8% |
| Gross operating margin | 9900 | €31,689 | €5,433 | -€26,256 | -82.9% |
| Operating profit (loss) | 9901 | €30,931 | €4,892 | -€26,038 | -84.2% |
| Financial income | 75/76B | €125 | €164 | +€39 | +30.8% |
| Recurring financial income | 75 | €125 | €164 | +€39 | +30.8% |
| Financial charges | 65/66B | €1,552 | €188 | -€1,365 | -87.9% |
| Recurring financial charges | 65 | €1,552 | €188 | -€1,365 | -87.9% |
| Profit (loss) for the period before taxes | 9903 | €29,504 | €4,869 | -€24,635 | -83.5% |
| Income taxes | 67/77 | €38 | €2,049 | +€2,012 | +5,344% |
| Profit (loss) for the period | 9904 | €29,466 | €2,820 | -€26,646 | -90.4% |
| Profit (loss) for the period to be appropriated | 9905 | €29,466 | €2,820 | -€26,646 | -90.4% |
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 23 October 2026 via checked.be.