Odiom: 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.
Odiom
Largest movements
- Tangible fixed assets +€51,804
up €51,804 (+187%), from €27,707 to €79,511
of which Plant, machinery and equipment: +€47,550
- Receivables within one year +€19,388
up €19,388 (+249%), from €7,776 to €27,164
of which Other amounts receivable: +€21,302
- Cash -€16,375
down €16,375 (-52.1%), from €31,411 to €15,036
mainly Investment in fixed assets (net) (-€63,483) and Receivables within one year (-€19,388)
- Reserves +€50,418
up €50,418 (+98.9%), from €51,004 to €101,423
- Tax, wage and social debts +€5,248
up €5,248 (+42.2%), from €12,433 to €17,680
- Gross operating margin +€28,204
up €28,204 (+52.0%), from €54,216 to €82,420
- Taxes +€5,248
up €5,248 (+42.2%), from €12,433 to €17,680
- Depreciation +€4,186
up €4,186 (+55.9%), from €7,493 to €11,679
- Other operating charges +€1,258
up €1,258 (+101%), from €1,242 to €2,500
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,894 | €121,712 | +€54,818 | +81.9% |
| Fixed assets | 21/28 | €27,707 | €79,511 | +€51,804 | +187% |
| Tangible fixed assets | 22/27 | €27,707 | €79,511 | +€51,804 | +187% |
| Plant, machinery and equipment | 23 | €27,707 | €75,257 | +€47,550 | +172% |
| Furniture and vehicles | 24 | - | €4,255 | +€4,255 | |
| Current assets | 29/58 | €39,187 | €42,200 | +€3,013 | +7.7% |
| Amounts receivable within one year | 40/41 | €7,776 | €27,164 | +€19,388 | +249% |
| Trade receivables | 40 | €6,796 | €4,882 | -€1,914 | -28.2% |
| Other amounts receivable | 41 | €980 | €22,282 | +€21,302 | +2,175% |
| Cash at bank and in hand | 54/58 | €31,411 | €15,036 | -€16,375 | -52.1% |
| Total equity and liabilities | 10/49 | €66,894 | €121,712 | +€54,818 | +81.9% |
| Equity | 10/15 | €51,364 | €101,783 | +€50,418 | +98.2% |
| Contributions | 10/11 | €360 | €360 | = | 0.0% |
| Reserves | 13 | €51,004 | €101,423 | +€50,418 | +98.9% |
| Distributable reserves | 133 | €51,004 | €101,423 | +€50,418 | +98.9% |
| Amounts payable | 17/49 | €15,530 | €19,929 | +€4,399 | +28.3% |
| Amounts payable within one year | 42/48 | €15,530 | €19,929 | +€4,399 | +28.3% |
| Financial debts | 43 | €2,665 | €2,249 | -€417 | -15.6% |
| Credit institutions | 430/8 | €2,665 | €2,249 | -€417 | -15.6% |
| Trade debts | 44 | €365 | - | -€365 | |
| Suppliers | 440/4 | €365 | - | -€365 | |
| Taxes, remuneration and social security | 45 | €12,433 | €17,680 | +€5,248 | +42.2% |
| Taxes | 450/3 | €12,433 | €17,680 | +€5,248 | +42.2% |
| Other amounts payable | 47/48 | €67 | - | -€67 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,493 | €11,679 | +€4,186 | +55.9% |
| Other operating charges | 640/8 | €1,242 | €2,500 | +€1,258 | +101% |
| Gross operating margin | 9900 | €54,216 | €82,420 | +€28,204 | +52.0% |
| Operating profit (loss) | 9901 | €45,481 | €68,241 | +€22,760 | +50.0% |
| Financial income | 75/76B | €652 | €34 | -€618 | -94.8% |
| Recurring financial income | 75 | €652 | €34 | -€618 | -94.8% |
| Financial charges | 65/66B | €94 | €177 | +€82 | +87.5% |
| Recurring financial charges | 65 | €94 | €177 | +€82 | +87.5% |
| Profit (loss) for the period before taxes | 9903 | €46,039 | €68,098 | +€22,060 | +47.9% |
| Income taxes | 67/77 | €12,433 | €17,680 | +€5,248 | +42.2% |
| Profit (loss) for the period | 9904 | €33,606 | €50,418 | +€16,812 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,606 | €50,418 | +€16,812 | +50.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.