ODEON: 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.
ODEON
Largest movements
- Cash +€41,136
up €41,136 (+70.2%), from €58,618 to €99,755
mainly Depreciation (+€16,997) and Net result for the year (+€15,091)
- Tangible fixed assets -€16,997
down €16,997 (-24.4%), from €69,640 to €52,642
- Receivables within one year -€4,886
down €4,886 (-21.1%), from €23,171 to €18,286
of which Other amounts receivable: -€5,403
- Reserves +€15,091
up €15,091 (+12.9%), from €117,045 to €132,137
- Tax, wage and social debts +€6,686
up €6,686 (+157.9%), from €4,235 to €10,921
- Debts after one year -€6,505
down €6,505 (-47.9%), from €13,573 to €7,068
- Trade debts +€4,116
up €4,116 (+72.5%), from €5,674 to €9,790
- Gross operating margin +€6,458
up €6,458 (+17.7%), from €36,484 to €42,942
- Depreciation +€5,657
up €5,657 (+49.9%), from €11,341 to €16,997
- Taxes +€5,085
up €5,085 (+286.5%), from €1,775 to €6,859
- Other operating charges -€3,523
down €3,523 (-67.9%), from €5,186 to €1,663
- Financial charges +€529
up €529 (+19.4%), from €2,728 to €3,257
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 | €153,673 | €172,718 | +€19,045 | +12.4% |
| Fixed assets | 21/28 | €70,340 | €53,442 | -€16,897 | -24.0% |
| Tangible fixed assets | 22/27 | €69,640 | €52,642 | -€16,997 | -24.4% |
| Plant, machinery and equipment | 23 | €14,152 | €8,327 | -€5,825 | -41.2% |
| Furniture and vehicles | 24 | €34,694 | €26,773 | -€7,922 | -22.8% |
| Other tangible fixed assets | 26 | €20,793 | €17,543 | -€3,250 | -15.6% |
| Financial fixed assets | 28 | €700 | €800 | +€100 | +14.3% |
| Current assets | 29/58 | €83,333 | €119,276 | +€35,943 | +43.1% |
| Stocks and contracts in progress | 3 | €976 | €1,235 | +€260 | +26.6% |
| Stocks | 30/36 | €976 | €1,235 | +€260 | +26.6% |
| Amounts receivable within one year | 40/41 | €23,171 | €18,286 | -€4,886 | -21.1% |
| Trade receivables | 40 | €475 | €993 | +€518 | +108.9% |
| Other amounts receivable | 41 | €22,696 | €17,293 | -€5,403 | -23.8% |
| Cash at bank and in hand | 54/58 | €58,618 | €99,755 | +€41,136 | +70.2% |
| Deferred charges and accrued income | 490/1 | €568 | - | -€568 | |
| Total equity and liabilities | 10/49 | €153,673 | €172,718 | +€19,045 | +12.4% |
| Equity | 10/15 | €125,100 | €140,192 | +€15,091 | +12.1% |
| Contributions | 10/11 | €8,055 | €8,055 | = | 0.0% |
| Reserves | 13 | €117,045 | €132,137 | +€15,091 | +12.9% |
| Distributable reserves | 133 | €117,045 | €132,137 | +€15,091 | +12.9% |
| Amounts payable | 17/49 | €28,572 | €32,526 | +€3,954 | +13.8% |
| Amounts payable after more than one year | 17 | €13,573 | €7,068 | -€6,505 | -47.9% |
| Financial debts | 170/4 | €13,573 | €7,068 | -€6,505 | -47.9% |
| Amounts payable within one year | 42/48 | €12,886 | €23,345 | +€10,459 | +81.2% |
| Current portion of amounts payable after more than one year | 42 | €2,976 | €2,634 | -€342 | -11.5% |
| Trade debts | 44 | €5,674 | €9,790 | +€4,116 | +72.5% |
| Suppliers | 440/4 | €5,674 | €9,790 | +€4,116 | +72.5% |
| Taxes, remuneration and social security | 45 | €4,235 | €10,921 | +€6,686 | +157.9% |
| Taxes | 450/3 | €4,235 | €10,921 | +€6,686 | +157.9% |
| Accrued charges and deferred income | 492/3 | €2,113 | €2,113 | = | 0.0% |
| Non-recurring operating income | 76A | €11,643 | - | -€11,643 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,341 | €16,997 | +€5,657 | +49.9% |
| Other operating charges | 640/8 | €5,186 | €1,663 | -€3,523 | -67.9% |
| Gross operating margin | 9900 | €36,484 | €42,942 | +€6,458 | +17.7% |
| Operating profit (loss) | 9901 | €19,957 | €24,282 | +€4,325 | +21.7% |
| Financial income | 75/76B | €938 | €926 | -€12 | -1.2% |
| Recurring financial income | 75 | €938 | €926 | -€12 | -1.2% |
| Financial charges | 65/66B | €2,728 | €3,257 | +€529 | +19.4% |
| Recurring financial charges | 65 | €2,728 | €3,257 | +€529 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | €18,167 | €21,951 | +€3,784 | +20.8% |
| Income taxes | 67/77 | €1,775 | €6,859 | +€5,085 | +286.5% |
| Profit (loss) for the period | 9904 | €16,392 | €15,091 | -€1,301 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,392 | €15,091 | -€1,301 | -7.9% |
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 10 October 2026 via checked.be.