WINDOWS OBJECT ORIENTED DESIGN et DEVELOPMENT: 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.
WINDOWS OBJECT ORIENTED DESIGN et DEVELOPMENT
Largest movements
- Current investments -€53,000
down €53,000 (-30.6%), from €173,066 to €120,066
- Receivables within one year -€21,406
down €21,406 (-19.8%), from €108,301 to €86,895
of which Trade receivables: -€16,387
- Cash +€21,089
up €21,089 (+51.3%), from €41,103 to €62,192
mainly Current investments (+€53,000) and Receivables within one year (+€21,406)
- Tangible fixed assets -€6,685
down €6,685 (-19.8%), from €33,743 to €27,058
of which Leasing and similar rights: -€7,352
- Trade debts -€25,597
down €25,597 (-13.5%), from €190,095 to €164,498
- Profit (loss) carried forward -€21,191
down €21,191 (-285.9%), from -€7,411 to -€28,602
- Tax, wage and social debts -€10,410
down €10,410 (-21.0%), from €49,551 to €39,141
of which Taxes: -€11,975
- Debts after one year -€4,610
down €4,610 (-19.3%), from €23,864 to €19,254
- Gross operating margin +€5,336
up €5,336 (+3.9%), from €135,619 to €140,955
- Staff costs +€3,429
up €3,429 (+2.3%), from €147,097 to €150,526
- Depreciation +€3,285
up €3,285 (+66.2%), from €4,965 to €8,250
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 | €357,213 | €297,211 | -€60,002 | -16.8% |
| Fixed assets | 21/28 | €34,743 | €28,058 | -€6,685 | -19.2% |
| Tangible fixed assets | 22/27 | €33,743 | €27,058 | -€6,685 | -19.8% |
| Furniture and vehicles | 24 | €659 | €1,326 | +€667 | +101.2% |
| Leasing and similar rights | 25 | €33,084 | €25,732 | -€7,352 | -22.2% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €322,470 | €269,153 | -€53,317 | -16.5% |
| Amounts receivable within one year | 40/41 | €108,301 | €86,895 | -€21,406 | -19.8% |
| Trade receivables | 40 | €92,196 | €75,809 | -€16,387 | -17.8% |
| Other amounts receivable | 41 | €16,105 | €11,086 | -€5,019 | -31.2% |
| Current investments | 50/53 | €173,066 | €120,066 | -€53,000 | -30.6% |
| Cash at bank and in hand | 54/58 | €41,103 | €62,192 | +€21,089 | +51.3% |
| Total equity and liabilities | 10/49 | €357,213 | €297,211 | -€60,002 | -16.8% |
| Equity | 10/15 | €60,759 | €39,568 | -€21,191 | -34.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,411 | -€28,602 | -€21,191 | -285.9% |
| Amounts payable | 17/49 | €296,454 | €257,643 | -€38,811 | -13.1% |
| Amounts payable after more than one year | 17 | €23,864 | €19,254 | -€4,610 | -19.3% |
| Financial debts | 170/4 | €23,864 | €19,254 | -€4,610 | -19.3% |
| Amounts payable within one year | 42/48 | €243,968 | €208,248 | -€35,720 | -14.6% |
| Current portion of amounts payable after more than one year | 42 | €4,322 | €4,609 | +€287 | +6.6% |
| Trade debts | 44 | €190,095 | €164,498 | -€25,597 | -13.5% |
| Suppliers | 440/4 | €190,095 | €164,498 | -€25,597 | -13.5% |
| Taxes, remuneration and social security | 45 | €49,551 | €39,141 | -€10,410 | -21.0% |
| Taxes | 450/3 | €24,570 | €12,595 | -€11,975 | -48.7% |
| Remuneration and social security | 454/9 | €24,981 | €26,546 | +€1,565 | +6.3% |
| Accrued charges and deferred income | 492/3 | €28,622 | €30,141 | +€1,519 | +5.3% |
| Remuneration, social security and pensions | 62 | €147,097 | €150,526 | +€3,429 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,965 | €8,250 | +€3,285 | +66.2% |
| Other operating charges | 640/8 | €1,429 | €755 | -€674 | -47.2% |
| Gross operating margin | 9900 | €135,619 | €140,955 | +€5,336 | +3.9% |
| Operating profit (loss) | 9901 | -€17,872 | -€18,576 | -€704 | -3.9% |
| Financial income | 75/76B | €1,614 | €659 | -€955 | -59.2% |
| Recurring financial income | 75 | €1,614 | €659 | -€955 | -59.2% |
| Financial charges | 65/66B | €1,764 | €1,996 | +€232 | +13.2% |
| Recurring financial charges | 65 | €1,764 | €1,996 | +€232 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | -€18,022 | -€19,913 | -€1,891 | -10.5% |
| Income taxes | 67/77 | €1,098 | €1,278 | +€180 | +16.4% |
| Profit (loss) for the period | 9904 | -€19,120 | -€21,191 | -€2,071 | -10.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,120 | -€21,191 | -€2,071 | -10.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.