ODA: 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.
ODA
Largest movements
- Cash +€1,969
up €1,969 (+54.5%), from €3,610 to €5,579
mainly Tax, wage and social debts (+€11,001) and Depreciation (+€1,174)
- Tangible fixed assets -€827
down €827 (-29.2%), from €2,829 to €2,002
of which Furniture and vehicles: -€694
- Tax, wage and social debts +€11,001
up €11,001 (+119%), from €9,264 to €20,266
of which Remuneration and social security: +€9,638
- Trade debts -€4,826
down €4,826 (-59.6%), from €8,093 to €3,267
- Profit (loss) carried forward -€3,236
down €3,236 (-5.3%), from -€60,711 to -€63,947
- Other debts -€1,784
down €1,784 (-4.1%), from €43,815 to €42,031
- Turnover -€71,276
no longer reported in 2024 (was €71,276)
- Purchases and services -€61,192
no longer reported in 2024 (was €61,192)
- Financial charges -€1,692
down €1,692 (-84.9%), from €1,992 to €301
of which Non-recurring financial charges: -€1,570
- Staff costs -€1,616
down €1,616 (-13.5%), from €11,991 to €10,376
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,661 | €7,817 | +€1,156 | +17.4% |
| Fixed assets | 21/28 | €2,829 | €2,002 | -€827 | -29.2% |
| Tangible fixed assets | 22/27 | €2,829 | €2,002 | -€827 | -29.2% |
| Land and buildings | 22 | €797 | €658 | -€139 | -17.4% |
| Plant, machinery and equipment | 23 | €614 | €620 | +€5 | +0.8% |
| Furniture and vehicles | 24 | €1,418 | €724 | -€694 | -48.9% |
| Current assets | 29/58 | €3,832 | €5,815 | +€1,983 | +51.8% |
| Stocks and contracts in progress | 3 | €194 | €200 | +€6 | +2.9% |
| Stocks | 30/36 | €194 | €200 | +€6 | +2.9% |
| Amounts receivable within one year | 40/41 | €28 | €31 | +€3 | +10.1% |
| Other amounts receivable | 41 | €28 | €31 | +€3 | +10.1% |
| Cash at bank and in hand | 54/58 | €3,610 | €5,579 | +€1,969 | +54.5% |
| Deferred charges and accrued income | 490/1 | - | €6 | +€6 | |
| Total equity and liabilities | 10/49 | €6,661 | €7,817 | +€1,156 | +17.4% |
| Equity | 10/15 | -€54,511 | -€57,747 | -€3,236 | -5.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,711 | -€63,947 | -€3,236 | -5.3% |
| Amounts payable | 17/49 | €61,172 | €65,564 | +€4,392 | +7.2% |
| Amounts payable within one year | 42/48 | €61,172 | €65,564 | +€4,392 | +7.2% |
| Trade debts | 44 | €8,093 | €3,267 | -€4,826 | -59.6% |
| Suppliers | 440/4 | €8,093 | €3,267 | -€4,826 | -59.6% |
| Taxes, remuneration and social security | 45 | €9,264 | €20,266 | +€11,001 | +119% |
| Taxes | 450/3 | €2,545 | €3,908 | +€1,363 | +53.6% |
| Remuneration and social security | 454/9 | €6,719 | €16,357 | +€9,638 | +143% |
| Other amounts payable | 47/48 | €43,815 | €42,031 | -€1,784 | -4.1% |
| Turnover | 70 | €71,276 | - | -€71,276 | |
| Goods, raw materials, services and sundry goods | 60/61 | €61,192 | - | -€61,192 | |
| Remuneration, social security and pensions | 62 | €11,991 | €10,376 | -€1,616 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,572 | €1,174 | -€397 | -25.3% |
| Other operating charges | 640/8 | €993 | €1,059 | +€66 | +6.7% |
| Gross operating margin | 9900 | €10,168 | €9,674 | -€495 | -4.9% |
| Operating profit (loss) | 9901 | -€4,387 | -€2,935 | +€1,452 | +33.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,992 | €301 | -€1,692 | -84.9% |
| Recurring financial charges | 65 | €281 | €159 | -€122 | -43.5% |
| Non-recurring financial charges | 66B | €1,712 | €142 | -€1,570 | -91.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,379 | -€3,236 | +€3,144 | +49.3% |
| Profit (loss) for the period | 9904 | -€6,379 | -€3,236 | +€3,144 | +49.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,379 | -€3,236 | +€3,144 | +49.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.