DAP Odlo: 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.
DAP Odlo
Largest movements
- Cash +€18,594
up €18,594 (+53.5%), from €34,732 to €53,327
mainly Net result for the year (+€19,082) and Receivables within one year (+€3,672)
- Receivables within one year -€3,672
down €3,672 (-12.4%), from €29,583 to €25,911
of which Trade receivables: -€2,668
- Reserves +€19,082
up €19,082 (+36.4%), from €52,355 to €71,437
- Tax, wage and social debts -€3,834
down €3,834 (-46.0%), from €8,343 to €4,509
- Gross operating margin -€13,776
down €13,776 (-32.9%), from €41,898 to €28,122
- Taxes -€3,188
down €3,188 (-39.3%), from €8,111 to €4,923
- Depreciation +€1,532
up €1,532 (+248.1%), from €617 to €2,149
- Other operating charges +€919
up €919 (+179.2%), from €513 to €1,432
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 | €73,698 | €88,946 | +€15,248 | +20.7% |
| Fixed assets | 21/28 | €9,383 | €9,708 | +€326 | +3.5% |
| Tangible fixed assets | 22/27 | €9,383 | €9,708 | +€326 | +3.5% |
| Land and buildings | 22 | - | €2,326 | +€2,326 | |
| Plant, machinery and equipment | 23 | €9,383 | €7,383 | -€2,000 | -21.3% |
| Current assets | 29/58 | €64,315 | €79,237 | +€14,922 | +23.2% |
| Amounts receivable within one year | 40/41 | €29,583 | €25,911 | -€3,672 | -12.4% |
| Trade receivables | 40 | €23,901 | €21,233 | -€2,668 | -11.2% |
| Other amounts receivable | 41 | €5,682 | €4,678 | -€1,004 | -17.7% |
| Cash at bank and in hand | 54/58 | €34,732 | €53,327 | +€18,594 | +53.5% |
| Total equity and liabilities | 10/49 | €73,698 | €88,946 | +€15,248 | +20.7% |
| Equity | 10/15 | €55,355 | €74,437 | +€19,082 | +34.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €52,355 | €71,437 | +€19,082 | +36.4% |
| Distributable reserves | 133 | €52,355 | €71,437 | +€19,082 | +36.4% |
| Amounts payable | 17/49 | €18,343 | €14,509 | -€3,834 | -20.9% |
| Amounts payable within one year | 42/48 | €18,343 | €14,509 | -€3,834 | -20.9% |
| Trade debts | 44 | €10,000 | €10,000 | = | 0.0% |
| Suppliers | 440/4 | €10,000 | €10,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €8,343 | €4,509 | -€3,834 | -46.0% |
| Taxes | 450/3 | €8,343 | €4,509 | -€3,834 | -46.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €473 | €652 | +€178 | +37.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €617 | €2,149 | +€1,532 | +248.1% |
| Other operating charges | 640/8 | €513 | €1,432 | +€919 | +179.2% |
| Gross operating margin | 9900 | €41,898 | €28,122 | -€13,776 | -32.9% |
| Operating profit (loss) | 9901 | €40,294 | €23,889 | -€16,405 | -40.7% |
| Financial income | 75/76B | €172 | €179 | +€7 | +4.0% |
| Recurring financial income | 75 | €172 | €179 | +€7 | +4.0% |
| Financial charges | 65/66B | €44 | €63 | +€19 | +44.6% |
| Recurring financial charges | 65 | €44 | €63 | +€19 | +44.6% |
| Profit (loss) for the period before taxes | 9903 | €40,423 | €24,005 | -€16,418 | -40.6% |
| Income taxes | 67/77 | €8,111 | €4,923 | -€3,188 | -39.3% |
| Profit (loss) for the period | 9904 | €32,312 | €19,082 | -€13,230 | -40.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,312 | €19,082 | -€13,230 | -40.9% |
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 9 October 2026 via checked.be.