ODEPHARMA: 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.
ODEPHARMA
Largest movements
- Cash +€42,108
up €42,108 (+265.8%), from €15,844 to €57,952
mainly Net result for the year (+€69,636) and Other debts (+€62,166)
- Deferred charges and accrued income -€8,188
down €8,188 (-73.4%), from €11,160 to €2,972
- Receivables within one year -€5,559
down €5,559 (-8.0%), from €69,277 to €63,718
of which Other amounts receivable: -€11,090
- Current portion of long-term debt -€88,494
down €88,494 (-100.0%), from €88,494 to €0
- Other debts +€62,166
up €62,166 (+997.1%), from €6,235 to €68,401
- Reserves +€47,000
up €47,000 (+723.1%), from €6,500 to €53,500
of which Distributable reserves: +€47,000
- Trade debts -€26,138
down €26,138 (-38.4%), from €68,052 to €41,914
- Profit (loss) carried forward +€22,636
up €22,636, from -€22,515 to €121
- Gross operating margin +€81,262
up €81,262 (+57.3%), from €141,917 to €223,178
- Taxes +€18,001
up €18,001 (+818246.4%), from €2 to €18,004
- Staff costs +€5,124
up €5,124 (+4.0%), from €128,920 to €134,044
- Financial charges -€3,372
down €3,372 (-76.6%), from €4,403 to €1,030
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 | €227,253 | €255,295 | +€28,042 | +12.3% |
| Fixed assets | 21/28 | €5,455 | €4,412 | -€1,042 | -19.1% |
| Tangible fixed assets | 22/27 | €2,986 | €1,944 | -€1,042 | -34.9% |
| Plant, machinery and equipment | 23 | €760 | €390 | -€370 | -48.7% |
| Furniture and vehicles | 24 | €980 | €516 | -€465 | -47.4% |
| Other tangible fixed assets | 26 | €1,246 | €1,038 | -€208 | -16.7% |
| Financial fixed assets | 28 | €2,469 | €2,469 | = | 0.0% |
| Current assets | 29/58 | €221,798 | €250,882 | +€29,084 | +13.1% |
| Stocks and contracts in progress | 3 | €125,517 | €126,241 | +€723 | +0.6% |
| Stocks | 30/36 | €125,517 | €126,241 | +€723 | +0.6% |
| Amounts receivable within one year | 40/41 | €69,277 | €63,718 | -€5,559 | -8.0% |
| Trade receivables | 40 | €57,954 | €63,485 | +€5,531 | +9.5% |
| Other amounts receivable | 41 | €11,323 | €233 | -€11,090 | -97.9% |
| Cash at bank and in hand | 54/58 | €15,844 | €57,952 | +€42,108 | +265.8% |
| Deferred charges and accrued income | 490/1 | €11,160 | €2,972 | -€8,188 | -73.4% |
| Total equity and liabilities | 10/49 | €227,253 | €255,295 | +€28,042 | +12.3% |
| Equity | 10/15 | €45,985 | €115,621 | +€69,636 | +151.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,500 | €53,500 | +€47,000 | +723.1% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Distributable reserves | 133 | - | €47,000 | +€47,000 | |
| Profit (loss) carried forward | 14 | -€22,515 | €121 | +€22,636 | |
| Amounts payable | 17/49 | €181,268 | €139,674 | -€41,594 | -22.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €179,728 | €136,592 | -€43,135 | -24.0% |
| Current portion of amounts payable after more than one year | 42 | €88,494 | €0 | -€88,494 | -100.0% |
| Trade debts | 44 | €68,052 | €41,914 | -€26,138 | -38.4% |
| Suppliers | 440/4 | €68,052 | €41,914 | -€26,138 | -38.4% |
| Taxes, remuneration and social security | 45 | €16,946 | €26,277 | +€9,331 | +55.1% |
| Taxes | 450/3 | €0 | €4,007 | +€4,007 | |
| Remuneration and social security | 454/9 | €16,946 | €22,270 | +€5,324 | +31.4% |
| Other amounts payable | 47/48 | €6,235 | €68,401 | +€62,166 | +997.1% |
| Accrued charges and deferred income | 492/3 | €1,540 | €3,081 | +€1,541 | +100.1% |
| Remuneration, social security and pensions | 62 | €128,920 | €134,044 | +€5,124 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €991 | €1,042 | +€51 | +5.2% |
| Other operating charges | 640/8 | €923 | €1,008 | +€85 | +9.2% |
| Non-recurring operating charges | 66A | €100 | €0 | -€100 | -100.0% |
| Gross operating margin | 9900 | €141,917 | €223,178 | +€81,262 | +57.3% |
| Operating profit (loss) | 9901 | €10,982 | €87,084 | +€76,101 | +693.0% |
| Financial income | 75/76B | €1,866 | €1,586 | -€280 | -15.0% |
| Recurring financial income | 75 | €1,866 | €1,586 | -€280 | -15.0% |
| Financial charges | 65/66B | €4,403 | €1,030 | -€3,372 | -76.6% |
| Recurring financial charges | 65 | €4,403 | €1,030 | -€3,372 | -76.6% |
| Profit (loss) for the period before taxes | 9903 | €8,445 | €87,639 | +€79,194 | +937.7% |
| Income taxes | 67/77 | €2 | €18,004 | +€18,001 | +818246.4% |
| Profit (loss) for the period | 9904 | €8,443 | €69,636 | +€61,193 | +724.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,443 | €69,636 | +€61,193 | +724.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.