ODD WORLD: 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.
ODD WORLD
Largest movements
- Receivables within one year +€17,003
up €17,003 (+82.0%), from €20,729 to €37,732
of which Other amounts receivable: +€10,002
- Cash +€7,306
up €7,306 (+7.9%), from €92,374 to €99,679
mainly Net result for the year (+€18,955) and Tax, wage and social debts (+€5,764)
- Reserves +€18,000
up €18,000 (+38.4%), from €46,860 to €64,860
- Tax, wage and social debts +€5,764
up €5,764 (+30.8%), from €18,686 to €24,450
- Current portion of long-term debt -€2,995
no longer reported in 2024 (was €2,995)
- Trade debts +€1,805
up €1,805 (+11.7%), from €15,468 to €17,274
- Gross operating margin +€6,873
up €6,873 (+25.4%), from €27,068 to €33,941
- Depreciation +€2,919
up €2,919 (+300.1%), from €973 to €3,891
- Taxes +€1,604
up €1,604 (+21.7%), from €7,384 to €8,988
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.
Cash bridge derived
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 | €129,982 | €153,511 | +€23,529 | +18.1% |
| Current assets | 29/58 | €129,982 | €153,511 | +€23,529 | +18.1% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €779 | - | -€779 | |
| Stocks | 30/36 | €779 | - | -€779 | |
| Amounts receivable within one year | 40/41 | €20,729 | €37,732 | +€17,003 | +82.0% |
| Trade receivables | 40 | €17,444 | €24,445 | +€7,001 | +40.1% |
| Other amounts receivable | 41 | €3,285 | €13,288 | +€10,002 | +304.5% |
| Cash at bank and in hand | 54/58 | €92,374 | €99,679 | +€7,306 | +7.9% |
| Deferred charges and accrued income | 490/1 | €1,100 | €1,100 | = | 0.0% |
| Total equity and liabilities | 10/49 | €129,982 | €153,511 | +€23,529 | +18.1% |
| Equity | 10/15 | €92,833 | €111,788 | +€18,955 | +20.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €46,860 | €64,860 | +€18,000 | +38.4% |
| Distributable reserves | 133 | €46,860 | €64,860 | +€18,000 | +38.4% |
| Profit (loss) carried forward | 14 | €27,373 | €28,328 | +€955 | +3.5% |
| Amounts payable | 17/49 | €37,149 | €41,724 | +€4,574 | +12.3% |
| Amounts payable within one year | 42/48 | €37,149 | €41,724 | +€4,574 | +12.3% |
| Current portion of amounts payable after more than one year | 42 | €2,995 | - | -€2,995 | |
| Trade debts | 44 | €15,468 | €17,274 | +€1,805 | +11.7% |
| Suppliers | 440/4 | €15,468 | €17,274 | +€1,805 | +11.7% |
| Taxes, remuneration and social security | 45 | €18,686 | €24,450 | +€5,764 | +30.8% |
| Taxes | 450/3 | €18,686 | €24,450 | +€5,764 | +30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €973 | €3,891 | +€2,919 | +300.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €321 | +€321 | |
| Other operating charges | 640/8 | €422 | €433 | +€10 | +2.4% |
| Gross operating margin | 9900 | €27,068 | €33,941 | +€6,873 | +25.4% |
| Operating profit (loss) | 9901 | €25,673 | €29,296 | +€3,623 | +14.1% |
| Financial income | 75/76B | €13 | €16 | +€3 | +26.5% |
| Recurring financial income | 75 | €13 | €16 | +€3 | +26.5% |
| Financial charges | 65/66B | €1,093 | €1,369 | +€276 | +25.2% |
| Recurring financial charges | 65 | €1,093 | €1,369 | +€276 | +25.2% |
| Profit (loss) for the period before taxes | 9903 | €24,592 | €27,943 | +€3,351 | +13.6% |
| Income taxes | 67/77 | €7,384 | €8,988 | +€1,604 | +21.7% |
| Profit (loss) for the period | 9904 | €17,208 | €18,955 | +€1,747 | +10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €17,208 | €18,955 | +€1,747 | +10.2% |
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 11 October 2026 via checked.be.