ODORA: 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.
ODORA
Largest movements
- Stocks and contracts -€3,263
down €3,263 (-26.5%), from €12,310 to €9,046
- Deferred charges and accrued income -€1,822
down €1,822 (-100.0%), from €1,822 to €0
- Receivables within one year +€1,244
up €1,244 (+2.3%), from €54,643 to €55,887
of which Trade receivables: +€3,244
- Trade debts -€4,941
down €4,941 (-86.9%), from €5,686 to €745
- Reserves +€4,206
up €4,206 (+7.5%), from €56,444 to €60,650
of which Distributable reserves: +€4,206
- Tax, wage and social debts -€3,540
down €3,540 (-33.1%), from €10,702 to €7,163
of which Remuneration and social security: -€5,397
- Gross operating margin +€10,254
up €10,254 (+28.8%), from €35,545 to €45,799
- Staff costs +€4,577
up €4,577 (+12.3%), from €37,341 to €41,917
- Financial income +€3,006
up €3,006, from €0 to €3,006
- Depreciation -€1,350
down €1,350 (-100.0%), from €1,350 to €0
- Taxes +€1,162
up €1,162, from €0 to €1,162
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.
Cash bridge derived
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 | €79,032 | €74,833 | -€4,199 | -5.3% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €79,032 | €74,833 | -€4,199 | -5.3% |
| Stocks and contracts in progress | 3 | €12,310 | €9,046 | -€3,263 | -26.5% |
| Stocks | 30/36 | €12,310 | €9,046 | -€3,263 | -26.5% |
| Amounts receivable within one year | 40/41 | €54,643 | €55,887 | +€1,244 | +2.3% |
| Trade receivables | 40 | €95 | €3,339 | +€3,244 | +3400.4% |
| Other amounts receivable | 41 | €54,548 | €52,548 | -€2,000 | -3.7% |
| Cash at bank and in hand | 54/58 | €10,258 | €9,900 | -€358 | -3.5% |
| Deferred charges and accrued income | 490/1 | €1,822 | €0 | -€1,822 | -100.0% |
| Total equity and liabilities | 10/49 | €79,032 | €74,833 | -€4,199 | -5.3% |
| Equity | 10/15 | €62,644 | €66,850 | +€4,206 | +6.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €56,444 | €60,650 | +€4,206 | +7.5% |
| Non-distributable reserves | 130/1 | €315 | €315 | = | 0.0% |
| Reserves not available under the articles | 1311 | €315 | €315 | = | 0.0% |
| Distributable reserves | 133 | €56,129 | €60,335 | +€4,206 | +7.5% |
| Amounts payable | 17/49 | €16,389 | €7,983 | -€8,405 | -51.3% |
| Amounts payable within one year | 42/48 | €16,389 | €7,908 | -€8,481 | -51.7% |
| Trade debts | 44 | €5,686 | €745 | -€4,941 | -86.9% |
| Suppliers | 440/4 | €5,686 | €745 | -€4,941 | -86.9% |
| Taxes, remuneration and social security | 45 | €10,702 | €7,163 | -€3,540 | -33.1% |
| Taxes | 450/3 | €294 | €2,152 | +€1,858 | +631.9% |
| Remuneration and social security | 454/9 | €10,408 | €5,011 | -€5,397 | -51.9% |
| Accrued charges and deferred income | 492/3 | - | €76 | +€76 | |
| Remuneration, social security and pensions | 62 | €37,341 | €41,917 | +€4,577 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,350 | €0 | -€1,350 | -100.0% |
| Other operating charges | 640/8 | €1,320 | €1,334 | +€14 | +1.1% |
| Gross operating margin | 9900 | €35,545 | €45,799 | +€10,254 | +28.8% |
| Operating profit (loss) | 9901 | -€4,466 | €2,547 | +€7,013 | |
| Financial income | 75/76B | €0 | €3,006 | +€3,006 | |
| Recurring financial income | 75 | €0 | €3,006 | +€3,006 | |
| Financial charges | 65/66B | €156 | €185 | +€29 | +18.6% |
| Recurring financial charges | 65 | €156 | €185 | +€29 | +18.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,622 | €5,368 | +€9,990 | |
| Income taxes | 67/77 | €0 | €1,162 | +€1,162 | |
| Profit (loss) for the period | 9904 | -€4,622 | €4,206 | +€8,828 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,622 | €4,206 | +€8,828 |
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 11 October 2026 via checked.be.