ODOUMONT: 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.
ODOUMONT
Largest movements
- Tangible fixed assets +€213,739
up €213,739 (+33.1%), from €646,046 to €859,785
of which Plant, machinery and equipment: +€243,360
- Cash +€112,455
up €112,455 (+283.5%), from €39,664 to €152,119
mainly Debts after one year (+€264,857) and Depreciation (+€105,636)
- Debts after one year +€264,857
up €264,857 (+154.0%), from €172,000 to €436,857
- Reserves +€117,851
up €117,851 (+6336.1%), from €1,860 to €119,711
of which Distributable reserves: +€77,695
- Profit (loss) carried forward -€56,225
no longer reported in 2025 (was €56,225)
- Trade debts -€26,338
down €26,338 (-15.4%), from €171,122 to €144,783
- Provisions +€13,385
new in 2025: €13,385
- Financial income +€54,511
up €54,511 (+993.1%), from €5,489 to €59,999
of which Non-recurring financial income: +€55,000
- Gross operating margin +€37,586
up €37,586 (+39.9%), from €94,157 to €131,743
- Depreciation +€22,564
up €22,564 (+27.2%), from €83,072 to €105,636
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 | €758,784 | €1,078,381 | +€319,597 | +42.1% |
| Fixed assets | 21/28 | €646,046 | €859,785 | +€213,739 | +33.1% |
| Tangible fixed assets | 22/27 | €646,046 | €859,785 | +€213,739 | +33.1% |
| Plant, machinery and equipment | 23 | €331,344 | €574,704 | +€243,360 | +73.4% |
| Furniture and vehicles | 24 | €937 | €516 | -€421 | -45.0% |
| Other tangible fixed assets | 26 | €313,765 | €284,565 | -€29,200 | -9.3% |
| Current assets | 29/58 | €112,738 | €218,596 | +€105,858 | +93.9% |
| Stocks and contracts in progress | 3 | €7,509 | €6,125 | -€1,384 | -18.4% |
| Stocks | 30/36 | €7,509 | €6,125 | -€1,384 | -18.4% |
| Amounts receivable within one year | 40/41 | €64,273 | €59,004 | -€5,270 | -8.2% |
| Trade receivables | 40 | €43,267 | €48,600 | +€5,333 | +12.3% |
| Other amounts receivable | 41 | €21,006 | €10,404 | -€10,602 | -50.5% |
| Cash at bank and in hand | 54/58 | €39,664 | €152,119 | +€112,455 | +283.5% |
| Deferred charges and accrued income | 490/1 | €1,291 | €1,349 | +€57 | +4.4% |
| Total equity and liabilities | 10/49 | €758,784 | €1,078,381 | +€319,597 | +42.1% |
| Equity | 10/15 | €103,076 | €159,703 | +€56,627 | +54.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €119,711 | +€117,851 | +6336.1% |
| Tax-exempt reserves | 132 | - | €40,156 | +€40,156 | |
| Distributable reserves | 133 | €1,860 | €79,555 | +€77,695 | +4177.1% |
| Profit (loss) carried forward | 14 | €56,225 | - | -€56,225 | |
| Investment grants | 15 | €26,391 | €21,392 | -€4,999 | -18.9% |
| Provisions and deferred taxes | 16 | - | €13,385 | +€13,385 | |
| Deferred taxes | 168 | - | €13,385 | +€13,385 | |
| Amounts payable | 17/49 | €655,709 | €905,293 | +€249,584 | +38.1% |
| Amounts payable after more than one year | 17 | €172,000 | €436,857 | +€264,857 | +154.0% |
| Financial debts | 170/4 | €172,000 | €436,857 | +€264,857 | +154.0% |
| Amounts payable within one year | 42/48 | €483,709 | €468,435 | -€15,273 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €76,571 | €87,643 | +€11,071 | +14.5% |
| Trade debts | 44 | €171,122 | €144,783 | -€26,338 | -15.4% |
| Suppliers | 440/4 | €171,122 | €144,783 | -€26,338 | -15.4% |
| Taxes, remuneration and social security | 45 | €6,655 | €4,255 | -€2,400 | -36.1% |
| Taxes | 450/3 | €4,255 | €4,255 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,400 | - | -€2,400 | |
| Other amounts payable | 47/48 | €229,361 | €231,755 | +€2,394 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,072 | €105,636 | +€22,564 | +27.2% |
| Other operating charges | 640/8 | €4,153 | €4,167 | +€14 | +0.3% |
| Gross operating margin | 9900 | €94,157 | €131,743 | +€37,586 | +39.9% |
| Operating profit (loss) | 9901 | €6,932 | €21,941 | +€15,008 | +216.5% |
| Financial income | 75/76B | €5,489 | €59,999 | +€54,511 | +993.1% |
| Recurring financial income | 75 | €5,489 | €4,999 | -€489 | -8.9% |
| Non-recurring financial income | 76B | - | €55,000 | +€55,000 | |
| Financial charges | 65/66B | €7,091 | €6,928 | -€163 | -2.3% |
| Recurring financial charges | 65 | €7,091 | €6,928 | -€163 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €5,330 | €75,012 | +€69,682 | +1307.3% |
| Transfer from deferred taxes | 780 | - | €365 | +€365 | |
| Transfer to deferred taxes | 680 | - | €13,750 | +€13,750 | |
| Income taxes | 67/77 | €600 | - | -€600 | |
| Profit (loss) for the period | 9904 | €4,730 | €61,627 | +€56,897 | +1202.9% |
| Transfer from tax-exempt reserves | 789 | - | €1,094 | +€1,094 | |
| Transfer to tax-exempt reserves | 689 | - | €41,250 | +€41,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,730 | €21,470 | +€16,741 | +353.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.