ODONTELLE: 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.
ODONTELLE
Largest movements
- Cash +€28,036
up €28,036 (+189%), from €14,846 to €42,882
mainly Net result for the year (+€37,648) and Depreciation (+€5,330)
- Deferred charges and accrued income +€8,117
up €8,117 (+28.6%), from €28,384 to €36,500
- Intangible fixed assets -€5,000
down €5,000 (-11.4%), from €43,986 to €38,986
- Profit (loss) carried forward +€37,648
up €37,648 (+123%), from €30,565 to €68,214
- Debts after one year -€9,888
down €9,888 (-29.4%), from €33,614 to €23,726
- Tax, wage and social debts +€3,405
up €3,405 (+36.0%), from €9,467 to €12,872
of which Taxes: +€3,405
- Gross operating margin +€25,903
up €25,903 (+83.7%), from €30,941 to €56,845
- Taxes +€5,405
up €5,405 (+109%), from €4,967 to €10,372
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 | €88,587 | €119,410 | +€30,823 | +34.8% |
| Fixed assets | 21/28 | €45,357 | €40,027 | -€5,330 | -11.8% |
| Intangible fixed assets | 21 | €43,986 | €38,986 | -€5,000 | -11.4% |
| Tangible fixed assets | 22/27 | €1,370 | €1,040 | -€330 | -24.1% |
| Plant, machinery and equipment | 23 | €1,370 | €1,040 | -€330 | -24.1% |
| Current assets | 29/58 | €43,230 | €79,383 | +€36,153 | +83.6% |
| Cash at bank and in hand | 54/58 | €14,846 | €42,882 | +€28,036 | +189% |
| Deferred charges and accrued income | 490/1 | €28,384 | €36,500 | +€8,117 | +28.6% |
| Total equity and liabilities | 10/49 | €88,587 | €119,410 | +€30,823 | +34.8% |
| Equity | 10/15 | €33,065 | €70,714 | +€37,648 | +114% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,565 | €68,214 | +€37,648 | +123% |
| Amounts payable | 17/49 | €55,521 | €48,696 | -€6,825 | -12.3% |
| Amounts payable after more than one year | 17 | €33,614 | €23,726 | -€9,888 | -29.4% |
| Financial debts | 170/4 | €33,614 | €23,726 | -€9,888 | -29.4% |
| Amounts payable within one year | 42/48 | €21,225 | €24,970 | +€3,744 | +17.6% |
| Current portion of amounts payable after more than one year | 42 | €9,505 | €9,888 | +€383 | +4.0% |
| Trade debts | 44 | €1,099 | €765 | -€334 | -30.4% |
| Suppliers | 440/4 | €1,099 | €765 | -€334 | -30.4% |
| Taxes, remuneration and social security | 45 | €9,467 | €12,872 | +€3,405 | +36.0% |
| Taxes | 450/3 | €6,967 | €10,372 | +€3,405 | +48.9% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €1,154 | €1,445 | +€291 | +25.2% |
| Accrued charges and deferred income | 492/3 | €682 | - | -€682 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,280 | €5,330 | +€50 | +1.0% |
| Other operating charges | 640/8 | €507 | €515 | +€7 | +1.5% |
| Gross operating margin | 9900 | €30,941 | €56,845 | +€25,903 | +83.7% |
| Operating profit (loss) | 9901 | €25,154 | €51,000 | +€25,846 | +103% |
| Financial income | 75/76B | - | €116 | +€116 | |
| Recurring financial income | 75 | - | €116 | +€116 | |
| Financial charges | 65/66B | €3,058 | €3,096 | +€37 | +1.2% |
| Recurring financial charges | 65 | €3,058 | €3,096 | +€37 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €22,096 | €48,020 | +€25,924 | +117% |
| Income taxes | 67/77 | €4,967 | €10,372 | +€5,405 | +109% |
| Profit (loss) for the period | 9904 | €17,129 | €37,648 | +€20,519 | +120% |
| Profit (loss) for the period to be appropriated | 9905 | €17,129 | €37,648 | +€20,519 | +120% |
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 20 October 2026 via checked.be.