ODEGARDEN CONSULTING: 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.
ODEGARDEN CONSULTING
Largest movements
- Current investments +€210,053
new in 2025: €210,053
- Receivables within one year -€72,196
down €72,196 (-99.9%), from €72,260 to €64
of which Trade receivables: -€72,260
- Tangible fixed assets -€9,804
down €9,804 (-23.1%), from €42,414 to €32,610
- Reserves +€125,170
up €125,170 (+93.3%), from €134,223 to €259,393
- Gross operating margin -€10,665
down €10,665 (-5.7%), from €186,511 to €175,846
- Financial income +€4,296
new in 2025: €4,296
- Depreciation +€3,196
up €3,196 (+48.4%), from €6,608 to €9,804
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 | €138,014 | €264,858 | +€126,845 | +91.9% |
| Fixed assets | 21/28 | €42,414 | €32,610 | -€9,804 | -23.1% |
| Tangible fixed assets | 22/27 | €42,414 | €32,610 | -€9,804 | -23.1% |
| Furniture and vehicles | 24 | €42,414 | €32,610 | -€9,804 | -23.1% |
| Current assets | 29/58 | €95,600 | €232,249 | +€136,649 | +142.9% |
| Amounts receivable within one year | 40/41 | €72,260 | €64 | -€72,196 | -99.9% |
| Trade receivables | 40 | €72,260 | - | -€72,260 | |
| Other amounts receivable | 41 | - | €64 | +€64 | |
| Current investments | 50/53 | - | €210,053 | +€210,053 | |
| Cash at bank and in hand | 54/58 | €22,702 | €21,459 | -€1,243 | -5.5% |
| Deferred charges and accrued income | 490/1 | €638 | €673 | +€35 | +5.5% |
| Total equity and liabilities | 10/49 | €138,014 | €264,858 | +€126,845 | +91.9% |
| Equity | 10/15 | €135,223 | €260,393 | +€125,170 | +92.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €134,223 | €259,393 | +€125,170 | +93.3% |
| Distributable reserves | 133 | €134,223 | €259,393 | +€125,170 | +93.3% |
| Amounts payable | 17/49 | €2,791 | €4,465 | +€1,675 | +60.0% |
| Amounts payable within one year | 42/48 | €2,791 | €4,465 | +€1,675 | +60.0% |
| Trade debts | 44 | €466 | €180 | -€286 | -61.4% |
| Suppliers | 440/4 | €466 | €180 | -€286 | -61.4% |
| Taxes, remuneration and social security | 45 | €2,157 | €4,118 | +€1,961 | +90.9% |
| Taxes | 450/3 | €2,157 | €4,118 | +€1,961 | +90.9% |
| Other amounts payable | 47/48 | €167 | €167 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,608 | €9,804 | +€3,196 | +48.4% |
| Other operating charges | 640/8 | €596 | €66 | -€530 | -89.0% |
| Gross operating margin | 9900 | €186,511 | €175,846 | -€10,665 | -5.7% |
| Operating profit (loss) | 9901 | €179,307 | €165,975 | -€13,332 | -7.4% |
| Financial income | 75/76B | - | €4,296 | +€4,296 | |
| Recurring financial income | 75 | - | €4,296 | +€4,296 | |
| Financial charges | 65/66B | €11 | €1,059 | +€1,047 | +9309.6% |
| Recurring financial charges | 65 | €11 | €1,059 | +€1,047 | +9309.6% |
| Profit (loss) for the period before taxes | 9903 | €179,296 | €169,213 | -€10,083 | -5.6% |
| Income taxes | 67/77 | €45,073 | €44,043 | -€1,030 | -2.3% |
| Profit (loss) for the period | 9904 | €134,223 | €125,170 | -€9,053 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €134,223 | €125,170 | -€9,053 | -6.7% |
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 6 October 2026 via checked.be.