ODENT CONSULTING: 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.
ODENT CONSULTING
Largest movements
- Cash +€17,252
up €17,252 (+6.2%), from €277,106 to €294,358
mainly Depreciation (+€11,898) and Other debts (+€3,597)
- Tangible fixed assets -€11,898
down €11,898 (-29.9%), from €39,762 to €27,864
- Other debts +€3,597
up €3,597 (+18.3%), from €19,703 to €23,300
- Gross operating margin -€10,300
down €10,300 (-39.3%), from €26,180 to €15,879
- Taxes -€2,916
down €2,916 (-77.9%), from €3,743 to €827
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 | €322,292 | €325,553 | +€3,260 | +1.0% |
| Fixed assets | 21/28 | €39,762 | €27,864 | -€11,898 | -29.9% |
| Tangible fixed assets | 22/27 | €39,762 | €27,864 | -€11,898 | -29.9% |
| Furniture and vehicles | 24 | €39,762 | €27,864 | -€11,898 | -29.9% |
| Current assets | 29/58 | €282,530 | €297,688 | +€15,158 | +5.4% |
| Amounts receivable within one year | 40/41 | €4,115 | €2,197 | -€1,918 | -46.6% |
| Trade receivables | 40 | €4,114 | €0 | -€4,114 | -100% |
| Other amounts receivable | 41 | €1 | €2,197 | +€2,196 | +174,248% |
| Cash at bank and in hand | 54/58 | €277,106 | €294,358 | +€17,252 | +6.2% |
| Deferred charges and accrued income | 490/1 | €1,308 | €1,133 | -€175 | -13.4% |
| Total equity and liabilities | 10/49 | €322,292 | €325,553 | +€3,260 | +1.0% |
| Equity | 10/15 | €295,851 | €296,583 | +€732 | +0.2% |
| Reserves | 13 | €295,851 | €296,583 | +€732 | +0.2% |
| Distributable reserves | 133 | €295,851 | €296,583 | +€732 | +0.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €26,441 | €28,970 | +€2,529 | +9.6% |
| Amounts payable within one year | 42/48 | €26,281 | €28,969 | +€2,688 | +10.2% |
| Trade debts | 44 | €1,230 | €870 | -€359 | -29.2% |
| Suppliers | 440/4 | €1,230 | €870 | -€359 | -29.2% |
| Taxes, remuneration and social security | 45 | €5,349 | €4,799 | -€550 | -10.3% |
| Taxes | 450/3 | €5,349 | €1,990 | -€3,359 | -62.8% |
| Remuneration and social security | 454/9 | - | €2,809 | +€2,809 | |
| Other amounts payable | 47/48 | €19,703 | €23,300 | +€3,597 | +18.3% |
| Accrued charges and deferred income | 492/3 | €160 | €0 | -€160 | -99.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,136 | €11,898 | -€238 | -2.0% |
| Other operating charges | 640/8 | €387 | €424 | +€37 | +9.5% |
| Gross operating margin | 9900 | €26,180 | €15,879 | -€10,300 | -39.3% |
| Operating profit (loss) | 9901 | €13,656 | €3,557 | -€10,099 | -73.9% |
| Financial income | 75/76B | €249 | €90 | -€159 | -64.0% |
| Recurring financial income | 75 | €249 | €90 | -€159 | -64.0% |
| Financial charges | 65/66B | €478 | €423 | -€55 | -11.6% |
| Recurring financial charges | 65 | €478 | €423 | -€55 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €13,427 | €3,225 | -€10,202 | -76.0% |
| Income taxes | 67/77 | €3,743 | €827 | -€2,916 | -77.9% |
| Profit (loss) for the period | 9904 | €9,684 | €2,398 | -€7,286 | -75.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,684 | €2,398 | -€7,286 | -75.2% |
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 23 October 2026 via checked.be.