ODYKA: 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.
ODYKA
Largest movements
- Stocks and contracts -€16,705
down €16,705 (-19.1%), from €87,566 to €70,862
- Receivables within one year -€8,836
down €8,836 (-52.3%), from €16,905 to €8,069
of which Trade receivables: -€8,887
- Other debts -€20,692
down €20,692 (-51.0%), from €40,605 to €19,913
- Trade debts +€17,390
up €17,390 (+482.1%), from €3,607 to €20,997
- Debts after one year -€8,649
down €8,649 (-48.5%), from €17,823 to €9,174
- Current portion of long-term debt -€6,884
down €6,884 (-44.3%), from €15,532 to €8,649
- Tax, wage and social debts -€4,062
down €4,062 (-32.7%), from €12,414 to €8,352
- Gross operating margin -€8,218
down €8,218 (-80.5%), from €10,208 to €1,989
- Taxes -€1,713
down €1,713 (-70.6%), from €2,428 to €714
- Financial charges -€683
down €683 (-23.3%), from €2,931 to €2,248
of which Non-recurring financial charges: -€450
- Other operating charges -€650
down €650 (-37.4%), from €1,738 to €1,089
- Depreciation -€283
down €283 (-52.6%), from €537 to €255
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,350 | €81,508 | -€25,843 | -24.1% |
| Fixed assets | 21/28 | €1,116 | €861 | -€255 | -22.8% |
| Tangible fixed assets | 22/27 | €1,116 | €861 | -€255 | -22.8% |
| Furniture and vehicles | 24 | €1,116 | €861 | -€255 | -22.8% |
| Current assets | 29/58 | €106,234 | €80,646 | -€25,588 | -24.1% |
| Stocks and contracts in progress | 3 | €87,566 | €70,862 | -€16,705 | -19.1% |
| Stocks | 30/36 | €87,566 | €70,862 | -€16,705 | -19.1% |
| Amounts receivable within one year | 40/41 | €16,905 | €8,069 | -€8,836 | -52.3% |
| Trade receivables | 40 | €16,886 | €8,000 | -€8,887 | -52.6% |
| Other amounts receivable | 41 | €19 | €69 | +€50 | +270.0% |
| Deferred charges and accrued income | 490/1 | €1,763 | €1,716 | -€47 | -2.7% |
| Total equity and liabilities | 10/49 | €107,350 | €81,508 | -€25,843 | -24.1% |
| Equity | 10/15 | €15,029 | €12,761 | -€2,268 | -15.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,829 | €6,561 | -€2,268 | -25.7% |
| Amounts payable | 17/49 | €92,322 | €68,747 | -€23,575 | -25.5% |
| Amounts payable after more than one year | 17 | €17,823 | €9,174 | -€8,649 | -48.5% |
| Financial debts | 170/4 | €17,823 | €9,174 | -€8,649 | -48.5% |
| Amounts payable within one year | 42/48 | €74,499 | €59,572 | -€14,926 | -20.0% |
| Current portion of amounts payable after more than one year | 42 | €15,532 | €8,649 | -€6,884 | -44.3% |
| Financial debts | 43 | €2,340 | €1,661 | -€678 | -29.0% |
| Credit institutions | 430/8 | €2,340 | €1,661 | -€678 | -29.0% |
| Trade debts | 44 | €3,607 | €20,997 | +€17,390 | +482.1% |
| Suppliers | 440/4 | €3,607 | €20,997 | +€17,390 | +482.1% |
| Taxes, remuneration and social security | 45 | €12,414 | €8,352 | -€4,062 | -32.7% |
| Taxes | 450/3 | €12,414 | €8,352 | -€4,062 | -32.7% |
| Other amounts payable | 47/48 | €40,605 | €19,913 | -€20,692 | -51.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €537 | €255 | -€283 | -52.6% |
| Other operating charges | 640/8 | €1,738 | €1,089 | -€650 | -37.4% |
| Gross operating margin | 9900 | €10,208 | €1,989 | -€8,218 | -80.5% |
| Operating profit (loss) | 9901 | €7,932 | €646 | -€7,286 | -91.9% |
| Financial income | 75/76B | €65 | €48 | -€17 | -26.0% |
| Recurring financial income | 75 | €65 | €48 | -€17 | -26.0% |
| Financial charges | 65/66B | €2,931 | €2,248 | -€683 | -23.3% |
| Recurring financial charges | 65 | €2,481 | €2,248 | -€233 | -9.4% |
| Non-recurring financial charges | 66B | €450 | - | -€450 | |
| Profit (loss) for the period before taxes | 9903 | €5,066 | -€1,553 | -€6,619 | |
| Income taxes | 67/77 | €2,428 | €714 | -€1,713 | -70.6% |
| Profit (loss) for the period | 9904 | €2,638 | -€2,268 | -€4,906 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,638 | -€2,268 | -€4,906 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.