ODEURS GEBROEDERS: 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.
ODEURS GEBROEDERS
Largest movements
- Tangible fixed assets -€11,939
down €11,939 (-17.0%), from €70,324 to €58,385
of which Land and buildings: -€6,738
- Cash +€9,602
up €9,602 (+82.6%), from €11,628 to €21,229
mainly Other debts (+€40,855) and Net result for the year (+€12,303)
- Receivables within one year +€8,768
up €8,768 (+31.7%), from €27,687 to €36,455
of which Other amounts receivable: +€7,883
- Reserves -€45,413
down €45,413 (-100%), from €45,413 to €0
- Other debts +€40,855
up €40,855 (+896%), from €4,558 to €45,413
- Profit (loss) carried forward +€12,303
up €12,303 (+21.4%), from -€57,440 to -€45,137
- Trade debts -€2,338
down €2,338 (-57.4%), from €4,073 to €1,735
- Gross operating margin +€12,707
up €12,707 (+78.9%), from €16,102 to €28,809
- Other operating charges +€318
up €318 (+8.8%), from €3,623 to €3,940
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 | €141,780 | €147,411 | +€5,631 | +4.0% |
| Fixed assets | 21/28 | €101,644 | €89,067 | -€12,577 | -12.4% |
| Tangible fixed assets | 22/27 | €70,324 | €58,385 | -€11,939 | -17.0% |
| Land and buildings | 22 | €50,673 | €43,936 | -€6,738 | -13.3% |
| Plant, machinery and equipment | 23 | €19,651 | €14,450 | -€5,201 | -26.5% |
| Financial fixed assets | 28 | €31,320 | €30,681 | -€639 | -2.0% |
| Current assets | 29/58 | €40,136 | €58,344 | +€18,208 | +45.4% |
| Amounts receivable within one year | 40/41 | €27,687 | €36,455 | +€8,768 | +31.7% |
| Trade receivables | 40 | €27,537 | €28,422 | +€885 | +3.2% |
| Other amounts receivable | 41 | €150 | €8,033 | +€7,883 | +5,249% |
| Cash at bank and in hand | 54/58 | €11,628 | €21,229 | +€9,602 | +82.6% |
| Deferred charges and accrued income | 490/1 | €821 | €660 | -€161 | -19.6% |
| Total equity and liabilities | 10/49 | €141,780 | €147,411 | +€5,631 | +4.0% |
| Equity | 10/15 | €129,055 | €95,945 | -€33,110 | -25.7% |
| Contributions | 10/11 | €141,081 | €141,081 | = | 0.0% |
| Reserves | 13 | €45,413 | €0 | -€45,413 | -100% |
| Distributable reserves | 133 | €45,413 | €0 | -€45,413 | -100% |
| Profit (loss) carried forward | 14 | -€57,440 | -€45,137 | +€12,303 | +21.4% |
| Amounts payable | 17/49 | €12,725 | €51,466 | +€38,741 | +304% |
| Amounts payable within one year | 42/48 | €12,725 | €51,466 | +€38,741 | +304% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €4,073 | €1,735 | -€2,338 | -57.4% |
| Suppliers | 440/4 | €4,073 | €1,735 | -€2,338 | -57.4% |
| Taxes, remuneration and social security | 45 | €4,094 | €4,318 | +€224 | +5.5% |
| Taxes | 450/3 | €4,094 | €4,318 | +€224 | +5.5% |
| Other amounts payable | 47/48 | €4,558 | €45,413 | +€40,855 | +896% |
| Non-recurring operating income | 76A | - | €6,800 | +€6,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,939 | €11,939 | = | 0.0% |
| Other operating charges | 640/8 | €3,623 | €3,940 | +€318 | +8.8% |
| Gross operating margin | 9900 | €16,102 | €28,809 | +€12,707 | +78.9% |
| Operating profit (loss) | 9901 | €540 | €12,929 | +€12,389 | +2,293% |
| Financial income | 75/76B | €3 | €72 | +€69 | +2,516% |
| Recurring financial income | 75 | €3 | €72 | +€69 | +2,516% |
| Financial charges | 65/66B | €294 | €574 | +€280 | +95.4% |
| Recurring financial charges | 65 | €294 | €574 | +€280 | +95.4% |
| Profit (loss) for the period before taxes | 9903 | €249 | €12,427 | +€12,178 | +4,889% |
| Income taxes | 67/77 | €203 | €124 | -€79 | -39.1% |
| Profit (loss) for the period | 9904 | €46 | €12,303 | +€12,257 | +26,565% |
| Profit (loss) for the period to be appropriated | 9905 | €46 | €12,303 | +€12,257 | +26,565% |
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 14 October 2026 via checked.be.