ODENTAL: 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.
ODENTAL
Largest movements
- Cash -€19,509
down €19,509 (-46.9%), from €41,563 to €22,054
mainly Contributions, distributions and other (-€71,137) and Deferred charges and accrued income (-€11,451)
- Deferred charges and accrued income +€11,451
up €11,451 (+111%), from €10,350 to €21,800
- Tangible fixed assets -€984
down €984 (-44.8%), from €2,199 to €1,215
- Profit (loss) carried forward -€8,224
down €8,224 (-100%), from €8,224 to €0
- Tax, wage and social debts -€3,633
down €3,633 (-27.3%), from €13,304 to €9,671
of which Taxes: -€2,658
- Other debts +€2,661
up €2,661 (+9.5%), from €28,073 to €30,734
- Gross operating margin -€35,327
down €35,327 (-24.7%), from €142,990 to €107,663
- Staff costs -€14,130
down €14,130 (-35.2%), from €40,185 to €26,055
- Depreciation -€6,436
down €6,436 (-86.7%), from €7,420 to €984
- Taxes -€3,185
down €3,185 (-16.1%), from €19,844 to €16,659
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 | €54,112 | €45,069 | -€9,042 | -16.7% |
| Fixed assets | 21/28 | €2,199 | €1,215 | -€984 | -44.8% |
| Tangible fixed assets | 22/27 | €2,199 | €1,215 | -€984 | -44.8% |
| Furniture and vehicles | 24 | €2,199 | €1,215 | -€984 | -44.8% |
| Current assets | 29/58 | €51,913 | €43,854 | -€8,058 | -15.5% |
| Cash at bank and in hand | 54/58 | €41,563 | €22,054 | -€19,509 | -46.9% |
| Deferred charges and accrued income | 490/1 | €10,350 | €21,800 | +€11,451 | +111% |
| Total equity and liabilities | 10/49 | €54,112 | €45,069 | -€9,042 | -16.7% |
| Equity | 10/15 | €12,724 | €4,500 | -€8,224 | -64.6% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,224 | €0 | -€8,224 | -100% |
| Amounts payable | 17/49 | €41,387 | €40,569 | -€818 | -2.0% |
| Amounts payable within one year | 42/48 | €41,387 | €40,569 | -€818 | -2.0% |
| Trade debts | 44 | €10 | €164 | +€154 | +1,558% |
| Suppliers | 440/4 | €10 | €164 | +€154 | +1,558% |
| Taxes, remuneration and social security | 45 | €13,304 | €9,671 | -€3,633 | -27.3% |
| Taxes | 450/3 | €8,164 | €5,506 | -€2,658 | -32.6% |
| Remuneration and social security | 454/9 | €5,140 | €4,165 | -€975 | -19.0% |
| Other amounts payable | 47/48 | €28,073 | €30,734 | +€2,661 | +9.5% |
| Remuneration, social security and pensions | 62 | €40,185 | €26,055 | -€14,130 | -35.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,420 | €984 | -€6,436 | -86.7% |
| Other operating charges | 640/8 | €1,501 | €998 | -€502 | -33.5% |
| Gross operating margin | 9900 | €142,990 | €107,663 | -€35,327 | -24.7% |
| Operating profit (loss) | 9901 | €93,885 | €79,626 | -€14,259 | -15.2% |
| Financial income | 75/76B | €311 | €198 | -€113 | -36.4% |
| Recurring financial income | 75 | €311 | €198 | -€113 | -36.4% |
| Financial charges | 65/66B | €168 | €252 | +€85 | +50.6% |
| Recurring financial charges | 65 | €168 | €252 | +€85 | +50.6% |
| Profit (loss) for the period before taxes | 9903 | €94,028 | €79,571 | -€14,457 | -15.4% |
| Income taxes | 67/77 | €19,844 | €16,659 | -€3,185 | -16.1% |
| Profit (loss) for the period | 9904 | €74,184 | €62,913 | -€11,271 | -15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €74,184 | €62,913 | -€11,271 | -15.2% |
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 18 October 2026 via checked.be.