Odiss: 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.
Odiss
Largest movements
- Receivables within one year +€28,414
up €28,414 (+960%), from €2,961 to €31,374
of which Trade receivables: +€26,538
- Cash +€26,611
up €26,611 (+132%), from €20,085 to €46,696
mainly Net result for the year (+€68,814) and Depreciation (+€7,634)
- Tangible fixed assets -€2,591
down €2,591 (-11.3%), from €23,028 to €20,438
of which Furniture and vehicles: -€5,693
- Profit (loss) carried forward +€68,814
up €68,814 (+86.3%), from -€79,713 to -€10,899
- Other debts -€7,055
down €7,055 (-93.5%), from €7,542 to €487
- Trade debts -€6,920
down €6,920 (-91.4%), from €7,568 to €647
- Tax, wage and social debts -€2,085
down €2,085 (-100%), from €2,085 to €0
- Gross operating margin +€81,523
up €81,523 (+1,432%), from €5,694 to €87,217
- Taxes +€8,490
up €8,490 (+5,271%), from €161 to €8,652
- Depreciation -€2,046
down €2,046 (-21.1%), from €9,680 to €7,634
- Financial income -€1,115
down €1,115 (-99.7%), from €1,118 to €3
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 | €48,387 | €100,735 | +€52,348 | +108% |
| Fixed assets | 21/28 | €23,028 | €20,438 | -€2,591 | -11.3% |
| Tangible fixed assets | 22/27 | €23,028 | €20,438 | -€2,591 | -11.3% |
| Plant, machinery and equipment | 23 | €2,405 | €5,507 | +€3,102 | +129% |
| Furniture and vehicles | 24 | €20,624 | €14,931 | -€5,693 | -27.6% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €25,359 | €80,297 | +€54,938 | +217% |
| Amounts receivable within one year | 40/41 | €2,961 | €31,374 | +€28,414 | +960% |
| Trade receivables | 40 | €2,750 | €29,288 | +€26,538 | +965% |
| Other amounts receivable | 41 | €211 | €2,086 | +€1,875 | +890% |
| Cash at bank and in hand | 54/58 | €20,085 | €46,696 | +€26,611 | +132% |
| Deferred charges and accrued income | 490/1 | €2,313 | €2,227 | -€87 | -3.8% |
| Total equity and liabilities | 10/49 | €48,387 | €100,735 | +€52,348 | +108% |
| Equity | 10/15 | €30,787 | €99,601 | +€68,814 | +224% |
| Contributions | 10/11 | €110,000 | €110,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,713 | -€10,899 | +€68,814 | +86.3% |
| Amounts payable | 17/49 | €17,600 | €1,134 | -€16,466 | -93.6% |
| Amounts payable within one year | 42/48 | €17,600 | €1,134 | -€16,466 | -93.6% |
| Financial debts | 43 | €406 | €0 | -€406 | -100% |
| Credit institutions | 430/8 | €406 | €0 | -€406 | -100% |
| Trade debts | 44 | €7,568 | €647 | -€6,920 | -91.4% |
| Suppliers | 440/4 | €7,568 | €647 | -€6,920 | -91.4% |
| Taxes, remuneration and social security | 45 | €2,085 | €0 | -€2,085 | -100% |
| Taxes | 450/3 | €2,085 | €0 | -€2,085 | -100% |
| Other amounts payable | 47/48 | €7,542 | €487 | -€7,055 | -93.5% |
| Non-recurring operating income | 76A | €5,682 | €0 | -€5,682 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,680 | €7,634 | -€2,046 | -21.1% |
| Other operating charges | 640/8 | €756 | €709 | -€47 | -6.2% |
| Non-recurring operating charges | 66A | €852 | €1,265 | +€413 | +48.5% |
| Gross operating margin | 9900 | €5,694 | €87,217 | +€81,523 | +1,432% |
| Operating profit (loss) | 9901 | -€5,594 | €77,609 | +€83,203 | |
| Financial income | 75/76B | €1,118 | €3 | -€1,115 | -99.7% |
| Recurring financial income | 75 | €1,118 | €3 | -€1,115 | -99.7% |
| Financial charges | 65/66B | €350 | €148 | -€203 | -57.9% |
| Recurring financial charges | 65 | €350 | €148 | -€203 | -57.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,826 | €77,465 | +€82,291 | |
| Income taxes | 67/77 | €161 | €8,652 | +€8,490 | +5,271% |
| Profit (loss) for the period | 9904 | -€4,987 | €68,814 | +€73,801 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,987 | €68,814 | +€73,801 |
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 29 October 2026 via checked.be.