ODONIMO: 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.
ODONIMO
Largest movements
- Receivables within one year -€105,768
down €105,768 (-72.9%), from €145,001 to €39,232
of which Other amounts receivable: -€113,028
- Current investments -€49,329
down €49,329 (-26.3%), from €187,218 to €137,889
- Cash +€26,822
up €26,822 (+2052.8%), from €1,307 to €28,129
mainly Receivables within one year (+€105,768) and Current investments (+€49,329)
- Tangible fixed assets -€9,435
down €9,435 (-2.9%), from €327,821 to €318,386
of which Land and buildings: -€8,663
- Contributions -€400,000
down €400,000 (-40.0%), from €1.0m to €600,000
- Profit (loss) carried forward +€262,149
up €262,149 (+55.3%), from -€474,030 to -€211,882
- Financial charges +€4,639
up €4,639 (+67.0%), from -€6,920 to -€2,282
- Financial income +€3,578
up €3,578 (+81.7%), from €4,382 to €7,960
- Gross operating margin -€3,412
down €3,412 (-278.6%), from -€1,225 to -€4,637
- Depreciation -€231
down €231 (-2.0%), from €11,615 to €11,384
- Other operating charges +€70
up €70 (+3.9%), from €1,771 to €1,841
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.
Cash bridge derived
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 | €662,316 | €523,760 | -€138,556 | -20.9% |
| Fixed assets | 21/28 | €327,821 | €318,386 | -€9,435 | -2.9% |
| Tangible fixed assets | 22/27 | €327,821 | €318,386 | -€9,435 | -2.9% |
| Land and buildings | 22 | €313,781 | €305,118 | -€8,663 | -2.8% |
| Plant, machinery and equipment | 23 | €880 | €2,424 | +€1,544 | +175.3% |
| Furniture and vehicles | 24 | €13,160 | €10,844 | -€2,316 | -17.6% |
| Current assets | 29/58 | €334,495 | €205,374 | -€129,121 | -38.6% |
| Amounts receivable within one year | 40/41 | €145,001 | €39,232 | -€105,768 | -72.9% |
| Trade receivables | 40 | - | €7,260 | +€7,260 | |
| Other amounts receivable | 41 | €145,001 | €31,972 | -€113,028 | -78.0% |
| Current investments | 50/53 | €187,218 | €137,889 | -€49,329 | -26.3% |
| Cash at bank and in hand | 54/58 | €1,307 | €28,129 | +€26,822 | +2052.8% |
| Deferred charges and accrued income | 490/1 | €970 | €124 | -€846 | -87.3% |
| Total equity and liabilities | 10/49 | €662,316 | €523,760 | -€138,556 | -20.9% |
| Equity | 10/15 | €659,693 | €521,841 | -€137,851 | -20.9% |
| Contributions | 10/11 | €1,000,000 | €600,000 | -€400,000 | -40.0% |
| Capital | 10 | €1,000,000 | €600,000 | -€400,000 | -40.0% |
| Issued capital | 100 | €1,000,000 | €600,000 | -€400,000 | -40.0% |
| Reserves | 13 | €133,723 | €133,723 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,612 | €8,612 | = | 0.0% |
| Legal reserve | 130 | €8,612 | €8,612 | = | 0.0% |
| Distributable reserves | 133 | €125,111 | €125,111 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€474,030 | -€211,882 | +€262,149 | +55.3% |
| Amounts payable | 17/49 | €2,623 | €1,919 | -€705 | -26.9% |
| Amounts payable within one year | 42/48 | €2,333 | €1,919 | -€414 | -17.7% |
| Trade debts | 44 | €1,073 | €1,919 | +€846 | +78.9% |
| Suppliers | 440/4 | €1,073 | €1,919 | +€846 | +78.9% |
| Taxes, remuneration and social security | 45 | €1,260 | - | -€1,260 | |
| Taxes | 450/3 | €1,260 | - | -€1,260 | |
| Accrued charges and deferred income | 492/3 | €291 | - | -€291 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,615 | €11,384 | -€231 | -2.0% |
| Other operating charges | 640/8 | €1,771 | €1,841 | +€70 | +3.9% |
| Gross operating margin | 9900 | -€1,225 | -€4,637 | -€3,412 | -278.6% |
| Operating profit (loss) | 9901 | -€14,610 | -€17,862 | -€3,251 | -22.3% |
| Financial income | 75/76B | €4,382 | €7,960 | +€3,578 | +81.7% |
| Recurring financial income | 75 | €4,382 | €7,960 | +€3,578 | +81.7% |
| Financial charges | 65/66B | -€6,920 | -€2,282 | +€4,639 | +67.0% |
| Recurring financial charges | 65 | -€6,920 | -€2,282 | +€4,639 | +67.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,308 | -€7,620 | -€4,312 | -130.3% |
| Profit (loss) for the period | 9904 | -€3,308 | -€7,620 | -€4,312 | -130.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,308 | -€7,620 | -€4,312 | -130.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.