ODY CONCEPT: 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.
ODY CONCEPT
Largest movements
- Receivables within one year +€8,970
up €8,970 (+39.8%), from €22,521 to €31,492
- Cash +€6,304
up €6,304 (+231%), from €2,731 to €9,035
mainly Net result for the year (+€15,740) and Tax, wage and social debts (+€6,831)
- Tangible fixed assets -€737
down €737 (-40.7%), from €1,809 to €1,073
- Tax, wage and social debts +€6,831
up €6,831 (+290%), from €2,355 to €9,186
- Other debts +€5,544
up €5,544 (+66.7%), from €8,316 to €13,860
- Reserves +€1,880
up €1,880 (+23.3%), from €8,063 to €9,943
- Gross operating margin +€11,583
up €11,583 (+95.4%), from €12,145 to €23,727
- Taxes +€4,475
up €4,475 (+190%), from €2,355 to €6,831
- Depreciation +€314
up €314 (+74.2%), from €423 to €737
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 | €27,453 | €41,963 | +€14,510 | +52.9% |
| Fixed assets | 21/28 | €2,172 | €1,436 | -€737 | -33.9% |
| Tangible fixed assets | 22/27 | €1,809 | €1,073 | -€737 | -40.7% |
| Furniture and vehicles | 24 | €1,809 | €1,073 | -€737 | -40.7% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €25,281 | €40,527 | +€15,246 | +60.3% |
| Amounts receivable within one year | 40/41 | €22,521 | €31,492 | +€8,970 | +39.8% |
| Other amounts receivable | 41 | €22,521 | €31,492 | +€8,970 | +39.8% |
| Cash at bank and in hand | 54/58 | €2,731 | €9,035 | +€6,304 | +231% |
| Deferred charges and accrued income | 490/1 | €28 | - | -€28 | |
| Total equity and liabilities | 10/49 | €27,453 | €41,963 | +€14,510 | +52.9% |
| Equity | 10/15 | €14,663 | €16,543 | +€1,880 | +12.8% |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Reserves | 13 | €8,063 | €9,943 | +€1,880 | +23.3% |
| Distributable reserves | 133 | €8,063 | €9,943 | +€1,880 | +23.3% |
| Amounts payable | 17/49 | €12,790 | €25,420 | +€12,630 | +98.7% |
| Amounts payable within one year | 42/48 | €12,790 | €25,420 | +€12,630 | +98.7% |
| Trade debts | 44 | €2,119 | €2,374 | +€255 | +12.0% |
| Suppliers | 440/4 | €2,119 | €2,374 | +€255 | +12.0% |
| Taxes, remuneration and social security | 45 | €2,355 | €9,186 | +€6,831 | +290% |
| Taxes | 450/3 | €2,355 | €9,186 | +€6,831 | +290% |
| Other amounts payable | 47/48 | €8,316 | €13,860 | +€5,544 | +66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €423 | €737 | +€314 | +74.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €434 | - | -€434 | |
| Gross operating margin | 9900 | €12,145 | €23,727 | +€11,583 | +95.4% |
| Operating profit (loss) | 9901 | €10,901 | €22,591 | +€11,690 | +107% |
| Financial income | 75/76B | - | €68 | +€68 | |
| Recurring financial income | 75 | - | €68 | +€68 | |
| Financial charges | 65/66B | €96 | €88 | -€8 | -8.2% |
| Recurring financial charges | 65 | €96 | €88 | -€8 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €10,805 | €22,571 | +€11,766 | +109% |
| Income taxes | 67/77 | €2,355 | €6,831 | +€4,475 | +190% |
| Profit (loss) for the period | 9904 | €8,449 | €15,740 | +€7,291 | +86.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,449 | €15,740 | +€7,291 | +86.3% |
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 18 October 2026 via checked.be.