Odontos Handel BE: 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.
Odontos Handel BE
Largest movements
- Receivables within one year +€302,096
up €302,096 (+79.7%), from €378,828 to €680,924
of which Other amounts receivable: +€233,547
- Cash +€29,454
up €29,454 (+44.8%), from €65,783 to €95,237
mainly Other debts (+€244,838) and Net result for the year (+€63,998)
- Other debts +€244,838
up €244,838 (+135%), from €180,908 to €425,746
- Profit (loss) carried forward +€63,998
up €63,998 (+27.8%), from €229,946 to €293,944
- Tax, wage and social debts +€10,366
up €10,366 (+62.3%), from €16,625 to €26,991
of which Remuneration and social security: +€9,452
- Staff costs -€142,161
down €142,161 (-65.8%), from €216,147 to €73,985
- Write-downs +€18,273
new in 2025: €18,273
- Financial income +€13,194
new in 2025: €13,194
- Gross operating margin +€10,996
up €10,996 (+7.8%), from €141,441 to €152,437
- Financial charges +€6,860
up €6,860 (+20,992%), from €33 to €6,893
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 | €448,236 | €779,265 | +€331,028 | +73.9% |
| Fixed assets | 21/28 | €2,769 | €2,074 | -€695 | -25.1% |
| Tangible fixed assets | 22/27 | €2,769 | €2,074 | -€695 | -25.1% |
| Plant, machinery and equipment | 23 | €2,769 | €2,074 | -€695 | -25.1% |
| Current assets | 29/58 | €445,468 | €777,191 | +€331,724 | +74.5% |
| Amounts receivable within one year | 40/41 | €378,828 | €680,924 | +€302,096 | +79.7% |
| Trade receivables | 40 | €82,939 | €151,488 | +€68,549 | +82.7% |
| Other amounts receivable | 41 | €295,889 | €529,437 | +€233,547 | +78.9% |
| Cash at bank and in hand | 54/58 | €65,783 | €95,237 | +€29,454 | +44.8% |
| Deferred charges and accrued income | 490/1 | €857 | €1,030 | +€173 | +20.2% |
| Total equity and liabilities | 10/49 | €448,236 | €779,265 | +€331,028 | +73.9% |
| Equity | 10/15 | €244,201 | €308,199 | +€63,998 | +26.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €0 | -€1,855 | -100% |
| Reserves not available under the articles | 1311 | €1,855 | €0 | -€1,855 | -100% |
| Distributable reserves | 133 | - | €1,855 | +€1,855 | |
| Profit (loss) carried forward | 14 | €229,946 | €293,944 | +€63,998 | +27.8% |
| Amounts payable | 17/49 | €204,035 | €471,066 | +€267,031 | +131% |
| Amounts payable within one year | 42/48 | €200,845 | €461,014 | +€260,168 | +130% |
| Trade debts | 44 | €3,312 | €8,278 | +€4,965 | +150% |
| Suppliers | 440/4 | €3,312 | €8,278 | +€4,965 | +150% |
| Taxes, remuneration and social security | 45 | €16,625 | €26,991 | +€10,366 | +62.3% |
| Taxes | 450/3 | €6,963 | €7,876 | +€913 | +13.1% |
| Remuneration and social security | 454/9 | €9,662 | €19,114 | +€9,452 | +97.8% |
| Other amounts payable | 47/48 | €180,908 | €425,746 | +€244,838 | +135% |
| Accrued charges and deferred income | 492/3 | €3,190 | €10,052 | +€6,862 | +215% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €216,147 | €73,985 | -€142,161 | -65.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €527 | €695 | +€169 | +32.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €18,273 | +€18,273 | |
| Other operating charges | 640/8 | €2,594 | €1,371 | -€1,223 | -47.1% |
| Non-recurring operating charges | 66A | €38 | €232 | +€194 | +507% |
| Gross operating margin | 9900 | €141,441 | €152,437 | +€10,996 | +7.8% |
| Operating profit (loss) | 9901 | -€77,865 | €57,880 | +€135,745 | |
| Financial income | 75/76B | - | €13,194 | +€13,194 | |
| Recurring financial income | 75 | - | €13,194 | +€13,194 | |
| Financial charges | 65/66B | €33 | €6,893 | +€6,860 | +20,992% |
| Recurring financial charges | 65 | €33 | €6,893 | +€6,860 | +20,992% |
| Profit (loss) for the period before taxes | 9903 | -€77,898 | €64,182 | +€142,079 | |
| Income taxes | 67/77 | €6,384 | €184 | -€6,200 | -97.1% |
| Profit (loss) for the period | 9904 | -€84,282 | €63,998 | +€148,279 | |
| Profit (loss) for the period to be appropriated | 9905 | -€84,282 | €63,998 | +€148,279 |
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 30 October 2026 via checked.be.