Odour & Flavour Consultancy: 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.
Odour & Flavour Consultancy
Largest movements
- Cash -€690
down €690 (-84.5%), from €817 to €127
mainly Receivables within one year (-€662) and Accrued charges and deferred income (-€528)
- Receivables within one year +€662
up €662 (+22.2%), from €2,980 to €3,642
of which Trade receivables: +€400
- Profit (loss) carried forward +€608
up €608 (+10.4%), from -€5,846 to -€5,238
- Accrued charges and deferred income -€528
down €528 (-23.2%), from €2,271 to €1,743
- Trade debts -€109
down €109 (-11.2%), from €976 to €867
- Gross operating margin -€900
down €900 (-43.2%), from €2,085 to €1,185
- Other operating charges -€824
down €824 (-56.8%), from €1,450 to €626
- Financial charges -€428
down €428 (-77.4%), from €553 to €125
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 | €3,798 | €3,769 | -€28 | -0.7% |
| Current assets | 29/58 | €3,798 | €3,769 | -€28 | -0.7% |
| Amounts receivable within one year | 40/41 | €2,980 | €3,642 | +€662 | +22.2% |
| Trade receivables | 40 | - | €400 | +€400 | |
| Other amounts receivable | 41 | €2,980 | €3,242 | +€262 | +8.8% |
| Cash at bank and in hand | 54/58 | €817 | €127 | -€690 | -84.5% |
| Total equity and liabilities | 10/49 | €3,798 | €3,769 | -€28 | -0.7% |
| Equity | 10/15 | €551 | €1,159 | +€608 | +110% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €197 | €197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €197 | €197 | = | 0.0% |
| Reserves not available under the articles | 1311 | €197 | €197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,846 | -€5,238 | +€608 | +10.4% |
| Amounts payable | 17/49 | €3,247 | €2,610 | -€637 | -19.6% |
| Amounts payable within one year | 42/48 | €976 | €867 | -€109 | -11.2% |
| Trade debts | 44 | €976 | €867 | -€109 | -11.2% |
| Suppliers | 440/4 | €976 | €867 | -€109 | -11.2% |
| Accrued charges and deferred income | 492/3 | €2,271 | €1,743 | -€528 | -23.2% |
| Other operating charges | 640/8 | €1,450 | €626 | -€824 | -56.8% |
| Gross operating margin | 9900 | €2,085 | €1,185 | -€900 | -43.2% |
| Operating profit (loss) | 9901 | €634 | €559 | -€75 | -11.9% |
| Financial income | 75/76B | €168 | €175 | +€6 | +3.6% |
| Recurring financial income | 75 | €168 | €175 | +€6 | +3.6% |
| Financial charges | 65/66B | €553 | €125 | -€428 | -77.4% |
| Recurring financial charges | 65 | €553 | €125 | -€428 | -77.4% |
| Profit (loss) for the period before taxes | 9903 | €250 | €608 | +€358 | +143% |
| Profit (loss) for the period | 9904 | €250 | €608 | +€358 | +143% |
| Profit (loss) for the period to be appropriated | 9905 | €250 | €608 | +€358 | +143% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.