ODONTOLIA GROUP: 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.
What changed
ODONTOLIA GROUP
NACE 70.200, Business and other management consultancy
financial year 31-12-2025 compared with 31-12-2024filed annual accounts (NBB)
Net result for the year
€7,980
31-12-2024 · -€352,151+€360,131
Equity
€52.1m
31-12-2024 · €50.5m+€1.6m
Cash
€754,850
31-12-2024 · €236,408+€518,442
Balance sheet total
€54.4m
31-12-2024 · €50.7m+€3.7m
Largest movements
Assets
- Financial fixed assets +€8.4m
up €8.4m (+19.5%), from €42.9m to €51.2m
- Receivables within one year -€5.0m
down €5.0m (-90.8%), from €5.5m to €508,560
of which Other amounts receivable: -€5.0m
Equity and liabilities
- Other debts +€2.2m
up €2.2m (+429,998%), from €515 to €2.2m
- Contributions +€1.6m
up €1.6m (+4.0%), from €39.1m to €40.7m
of which Contributions outside capital: +€1.1m
Income statement
- Financial income +€172,609
up €172,609 (+114%), from €151,856 to €324,465
- Financial charges -€66,616
down €66,616 (-97.2%), from €68,547 to €1,931
- Services and other goods -€29,982
down €29,982 (-18.7%), from €160,221 to €130,239
- Taxes -€11,208
down €11,208, from €5,604 to -€5,604
of which Taxes: -€5,604
- Depreciation -€507
down €507 (-0.3%), from €201,427 to €200,919
From the 31-12-2024 result to the 31-12-2025 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.
Result 31-12-2024
-€352,151
Services and other goods
+€29,982
Depreciation
+€507
Other operating charges
+€472
Other operating items
+€78,736
Financial income
+€172,609
Financial charges
+€66,616
Taxes
+€11,208
Result 31-12-2025
€7,980
raises the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€7.3m
Investment
-€8.4m
Financing
+€1.6m
Cash 31-12-2024
€236,408
From operations (derived)
+€7.3m
Net result for the year
+€7,980
Depreciation
+€200,919
Receivables after one year
+€21,189
Receivables within one year
+€5.0m
Smaller working-capital items
+€18,300
Trade debts
-€143,279
Other debts
+€2.2m
Investment (derived)
-€8.4m
Investment in fixed assets (net)
-€8.4m
Financing
+€1.6m
Contributions, distributions and other
+€1.6m
Cash 31-12-2025
€754,850
brings cash intakes cash out
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,718,369 | €54,395,664 | +€3.7m | +7.3% |
| Formation expenses | 20 | €600,971 | €404,181 | -€196,790 | -32.7% |
| Fixed assets | 21/28 | €42,879,725 | €51,249,879 | +€8.4m | +19.5% |
| Financial fixed assets | 28 | €42,879,725 | €51,249,879 | +€8.4m | +19.5% |
| Affiliated companies | 280/1 | €42,879,725 | €51,249,879 | +€8.4m | +19.5% |
| Participating interests | 280 | €42,879,725 | €42,879,725 | = | 0.0% |
| Amounts receivable | 281 | - | €8,370,153 | +€8.4m | |
| Current assets | 29/58 | €7,237,673 | €2,741,604 | -€4.5m | -62.1% |
| Amounts receivable after more than one year | 29 | €37,789 | €16,600 | -€21,189 | -56.1% |
| Other amounts receivable | 291 | €37,789 | €16,600 | -€21,189 | -56.1% |
| Amounts receivable within one year | 40/41 | €5,501,689 | €508,560 | -€5.0m | -90.8% |
| Trade receivables | 40 | €11,000 | €11,000 | = | 0.0% |
| Other amounts receivable | 41 | €5,490,689 | €497,560 | -€5.0m | -90.9% |
| Current investments | 50/53 | €1,460,001 | €1,460,001 | = | 0.0% |
| Own shares | 50 | €1,460,001 | €1,460,001 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €236,408 | €754,850 | +€518,442 | +219% |
| Deferred charges and accrued income | 490/1 | €1,787 | €1,594 | -€193 | -10.8% |
| Total equity and liabilities | 10/49 | €50,718,369 | €54,395,664 | +€3.7m | +7.3% |
| Equity | 10/15 | €50,517,429 | €52,105,406 | +€1.6m | +3.1% |
| Contributions | 10/11 | €39,115,159 | €40,695,156 | +€1.6m | +4.0% |
| Capital | 10 | €25,506,650 | €26,000,399 | +€493,749 | +1.9% |
| Issued capital | 100 | €25,591,432 | €26,085,181 | +€493,749 | +1.9% |
| Uncalled capital | 101 | €84,782 | €84,782 | = | 0.0% |
| Contributions outside capital | 11 | €13,608,509 | €14,694,757 | +€1.1m | +8.0% |
| Share premium | 1100/10 | €13,608,509 | €14,694,757 | +€1.1m | +8.0% |
| Reserves | 13 | €3,998,462 | €3,998,861 | +€399 | 0.0% |
| Non-distributable reserves | 130/1 | €3,727,412 | €3,727,811 | +€399 | 0.0% |
| Legal reserve | 130 | €2,267,411 | €2,267,810 | +€399 | 0.0% |
| Own shares acquired | 1312 | €1,460,001 | €1,460,001 | = | 0.0% |
| Distributable reserves | 133 | €271,050 | €271,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,403,809 | €7,411,389 | +€7,581 | +0.1% |
| Amounts payable | 17/49 | €200,940 | €2,290,258 | +€2.1m | +1,040% |
| Amounts payable within one year | 42/48 | €200,940 | €2,274,927 | +€2.1m | +1,032% |
| Trade debts | 44 | €165,884 | €22,604 | -€143,279 | -86.4% |
| Suppliers | 440/4 | €165,884 | €22,604 | -€143,279 | -86.4% |
| Taxes, remuneration and social security | 45 | €34,541 | €37,318 | +€2,776 | +8.0% |
| Taxes | 450/3 | €34,541 | €37,318 | +€2,776 | +8.0% |
| Other amounts payable | 47/48 | €515 | €2,215,006 | +€2.2m | +429,998% |
| Accrued charges and deferred income | 492/3 | - | €15,330 | +€15,330 | |
| Operating income | 70/76A | €11,000 | €11,000 | = | 0.0% |
| Turnover | 70 | €11,000 | €11,000 | = | 0.0% |
| Operating charges | 60/66A | €440,855 | €331,158 | -€109,697 | -24.9% |
| Services and other goods | 61 | €160,221 | €130,239 | -€29,982 | -18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €201,427 | €200,919 | -€507 | -0.3% |
| Other operating charges | 640/8 | €472 | - | -€472 | |
| Non-recurring operating charges | 66A | €78,736 | - | -€78,736 | |
| Operating profit (loss) | 9901 | -€429,855 | -€320,158 | +€109,697 | +25.5% |
| Financial income | 75/76B | €151,856 | €324,465 | +€172,609 | +114% |
| Recurring financial income | 75 | €151,856 | €324,465 | +€172,609 | +114% |
| Income from current assets | 751 | €151,856 | €324,465 | +€172,609 | +114% |
| Financial charges | 65/66B | €68,547 | €1,931 | -€66,616 | -97.2% |
| Recurring financial charges | 65 | €68,547 | €1,931 | -€66,616 | -97.2% |
| Debt charges | 650 | €66,501 | - | -€66,501 | |
| Other financial charges | 652/9 | €2,047 | €1,931 | -€116 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | -€346,547 | €2,376 | +€348,923 | |
| Income taxes | 67/77 | €5,604 | -€5,604 | -€11,208 | |
| Taxes | 670/3 | €5,604 | - | -€5,604 | |
| Tax adjustments and reversals of tax provisions | 77 | - | €5,604 | +€5,604 | |
| Profit (loss) for the period | 9904 | -€352,151 | €7,980 | +€360,131 | |
| Profit (loss) for the period to be appropriated | 9905 | -€352,151 | €7,980 | +€360,131 |
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 31 October 2026 via checked.be.