ODEMA: 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.
ODEMA
Largest movements
- Receivables within one year +€13,972
up €13,972 (+10.0%), from €140,405 to €154,377
of which Other amounts receivable: +€15,932
- Tangible fixed assets -€11,947
down €11,947 (-24.7%), from €48,424 to €36,477
of which Land and buildings: -€11,788
- Deferred charges and accrued income +€7,335
up €7,335 (+110%), from €6,697 to €14,031
- Profit (loss) carried forward +€25,613
up €25,613 (+17.5%), from €146,419 to €172,032
- Debts after one year -€13,555
down €13,555 (-16.2%), from €83,603 to €70,048
- Gross operating margin -€16,601
down €16,601 (-26.5%), from €62,747 to €46,146
- Taxes -€8,293
down €8,293 (-43.2%), from €19,193 to €10,900
- Financial income +€5,538
up €5,538 (+308%), from €1,800 to €7,339
- Financial charges -€2,128
down €2,128 (-40.8%), from €5,221 to €3,093
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.
Derived cash bridge
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 | €351,872 | €364,083 | +€12,212 | +3.5% |
| Fixed assets | 21/28 | €203,427 | €191,480 | -€11,947 | -5.9% |
| Tangible fixed assets | 22/27 | €48,424 | €36,477 | -€11,947 | -24.7% |
| Land and buildings | 22 | €47,150 | €35,363 | -€11,788 | -25.0% |
| Plant, machinery and equipment | 23 | €1,274 | €1,115 | -€159 | -12.5% |
| Financial fixed assets | 28 | €155,003 | €155,003 | = | 0.0% |
| Current assets | 29/58 | €148,445 | €172,603 | +€24,158 | +16.3% |
| Amounts receivable within one year | 40/41 | €140,405 | €154,377 | +€13,972 | +10.0% |
| Trade receivables | 40 | €16,630 | €14,670 | -€1,960 | -11.8% |
| Other amounts receivable | 41 | €123,775 | €139,707 | +€15,932 | +12.9% |
| Cash at bank and in hand | 54/58 | €1,343 | €4,195 | +€2,852 | +212% |
| Deferred charges and accrued income | 490/1 | €6,697 | €14,031 | +€7,335 | +110% |
| Total equity and liabilities | 10/49 | €351,872 | €364,083 | +€12,212 | +3.5% |
| Equity | 10/15 | €221,799 | €247,412 | +€25,613 | +11.5% |
| Contributions | 10/11 | €71,200 | €71,200 | = | 0.0% |
| Reserves | 13 | €4,180 | €4,180 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,180 | €4,180 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,180 | €4,180 | = | 0.0% |
| Profit (loss) carried forward | 14 | €146,419 | €172,032 | +€25,613 | +17.5% |
| Amounts payable | 17/49 | €130,072 | €116,671 | -€13,401 | -10.3% |
| Amounts payable after more than one year | 17 | €83,603 | €70,048 | -€13,555 | -16.2% |
| Other amounts payable | 178/9 | €83,603 | €70,048 | -€13,555 | -16.2% |
| Amounts payable within one year | 42/48 | €22,398 | €22,552 | +€154 | +0.7% |
| Trade debts | 44 | €884 | €1,087 | +€203 | +22.9% |
| Suppliers | 440/4 | €884 | €1,087 | +€203 | +22.9% |
| Taxes, remuneration and social security | 45 | €21,514 | €21,466 | -€49 | -0.2% |
| Taxes | 450/3 | €21,514 | €21,466 | -€49 | -0.2% |
| Accrued charges and deferred income | 492/3 | €24,071 | €24,071 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,947 | €11,947 | = | 0.0% |
| Other operating charges | 640/8 | €1,856 | €1,931 | +€75 | +4.1% |
| Gross operating margin | 9900 | €62,747 | €46,146 | -€16,601 | -26.5% |
| Operating profit (loss) | 9901 | €48,944 | €32,268 | -€16,677 | -34.1% |
| Financial income | 75/76B | €1,800 | €7,339 | +€5,538 | +308% |
| Recurring financial income | 75 | €1,800 | €7,339 | +€5,538 | +308% |
| Financial charges | 65/66B | €5,221 | €3,093 | -€2,128 | -40.8% |
| Recurring financial charges | 65 | €5,221 | €3,093 | -€2,128 | -40.8% |
| Profit (loss) for the period before taxes | 9903 | €45,524 | €36,513 | -€9,010 | -19.8% |
| Income taxes | 67/77 | €19,193 | €10,900 | -€8,293 | -43.2% |
| Profit (loss) for the period | 9904 | €26,331 | €25,613 | -€717 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,331 | €25,613 | -€717 | -2.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.