ODASSE: 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.
ODASSE
Largest movements
- Tangible fixed assets -€13,050
down €13,050 (-6.7%), from €196,107 to €183,057
of which Other tangible fixed assets: -€11,514
- Cash +€12,416
up €12,416 (+22.8%), from €54,374 to €66,790
mainly Depreciation (+€13,050) and Trade debts (+€7,318)
- Stocks and contracts -€4,317
down €4,317 (-26.2%), from €16,500 to €12,183
- Debts after one year -€15,298
down €15,298 (-19.5%), from €78,269 to €62,971
- Trade debts +€7,318
up €7,318 (+864.0%), from €847 to €8,165
- Tax, wage and social debts -€4,636
down €4,636 (-31.8%), from €14,573 to €9,937
- Gross operating margin -€20,647
down €20,647 (-46.5%), from €44,380 to €23,733
- Financial income -€10,180
down €10,180 (-84.4%), from €12,066 to €1,886
of which Non-recurring financial income: -€10,480
- Depreciation -€6,072
down €6,072 (-31.8%), from €19,122 to €13,050
- Taxes -€4,000
down €4,000 (-64.8%), from €6,176 to €2,176
- Financial charges -€480
down €480 (-10.1%), from €4,754 to €4,274
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 | €332,127 | €323,326 | -€8,801 | -2.6% |
| Fixed assets | 21/28 | €196,107 | €183,057 | -€13,050 | -6.7% |
| Tangible fixed assets | 22/27 | €196,107 | €183,057 | -€13,050 | -6.7% |
| Land and buildings | 22 | €180,000 | €180,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,144 | €895 | -€249 | -21.8% |
| Furniture and vehicles | 24 | €3,449 | €2,162 | -€1,287 | -37.3% |
| Other tangible fixed assets | 26 | €11,514 | - | -€11,514 | |
| Current assets | 29/58 | €136,020 | €140,269 | +€4,249 | +3.1% |
| Stocks and contracts in progress | 3 | €16,500 | €12,183 | -€4,317 | -26.2% |
| Stocks | 30/36 | €16,500 | €12,183 | -€4,317 | -26.2% |
| Amounts receivable within one year | 40/41 | €58,647 | €57,192 | -€1,455 | -2.5% |
| Other amounts receivable | 41 | €58,647 | €57,192 | -€1,455 | -2.5% |
| Cash at bank and in hand | 54/58 | €54,374 | €66,790 | +€12,416 | +22.8% |
| Deferred charges and accrued income | 490/1 | €6,499 | €4,104 | -€2,395 | -36.9% |
| Total equity and liabilities | 10/49 | €332,127 | €323,326 | -€8,801 | -2.6% |
| Equity | 10/15 | €220,264 | €223,497 | +€3,233 | +1.5% |
| Contributions | 10/11 | €18,591 | €18,591 | = | 0.0% |
| Revaluation surpluses | 12 | €180,000 | €180,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,673 | €24,906 | +€3,233 | +14.9% |
| Amounts payable | 17/49 | €111,863 | €99,829 | -€12,034 | -10.8% |
| Amounts payable after more than one year | 17 | €78,269 | €62,971 | -€15,298 | -19.5% |
| Financial debts | 170/4 | €78,269 | €62,971 | -€15,298 | -19.5% |
| Amounts payable within one year | 42/48 | €33,594 | €36,858 | +€3,264 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €14,714 | €15,298 | +€584 | +4.0% |
| Trade debts | 44 | €847 | €8,165 | +€7,318 | +864.0% |
| Suppliers | 440/4 | €847 | €8,165 | +€7,318 | +864.0% |
| Taxes, remuneration and social security | 45 | €14,573 | €9,937 | -€4,636 | -31.8% |
| Taxes | 450/3 | €14,573 | €9,937 | -€4,636 | -31.8% |
| Other amounts payable | 47/48 | €3,460 | €3,458 | -€2 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,122 | €13,050 | -€6,072 | -31.8% |
| Other operating charges | 640/8 | €3,152 | €2,886 | -€266 | -8.4% |
| Gross operating margin | 9900 | €44,380 | €23,733 | -€20,647 | -46.5% |
| Operating profit (loss) | 9901 | €22,106 | €7,797 | -€14,309 | -64.7% |
| Financial income | 75/76B | €12,066 | €1,886 | -€10,180 | -84.4% |
| Recurring financial income | 75 | €1,586 | €1,886 | +€300 | +18.9% |
| Non-recurring financial income | 76B | €10,480 | - | -€10,480 | |
| Financial charges | 65/66B | €4,754 | €4,274 | -€480 | -10.1% |
| Recurring financial charges | 65 | €4,754 | €4,274 | -€480 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €29,418 | €5,409 | -€24,009 | -81.6% |
| Income taxes | 67/77 | €6,176 | €2,176 | -€4,000 | -64.8% |
| Profit (loss) for the period | 9904 | €23,242 | €3,233 | -€20,009 | -86.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,242 | €3,233 | -€20,009 | -86.1% |
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 2 October 2026 via checked.be.