ODYM: 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.
ODYM
Largest movements
- Cash +€80,020
up €80,020 (+3,878%), from €2,063 to €82,083
mainly Advances received (+€39,355) and Net result for the year (+€31,170)
- Receivables within one year -€7,942
down €7,942 (-63.4%), from €12,523 to €4,581
of which Trade receivables: -€8,447
- Stocks and contracts -€3,479
no longer reported in 2025 (was €3,479)
- Tangible fixed assets +€2,247
up €2,247 (+22.3%), from €10,091 to €12,338
of which Furniture and vehicles: +€1,422
- Advances received +€39,355
new in 2025: €39,355
- Profit (loss) carried forward +€31,170
up €31,170 (+256%), from €12,175 to €43,345
- Trade debts +€6,793
up €6,793 (+110%), from €6,185 to €12,977
- Current portion of long-term debt -€3,937
down €3,937 (-83.2%), from €4,735 to €797
- Other debts -€1,566
no longer reported in 2025 (was €1,566)
- Gross operating margin +€59,668
up €59,668, from -€20,625 to €39,043
- Depreciation -€4,390
down €4,390 (-42.8%), from €10,263 to €5,873
- Financial charges -€498
down €498 (-50.1%), from €996 to €497
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 | €31,326 | €102,422 | +€71,096 | +227% |
| Fixed assets | 21/28 | €10,091 | €12,338 | +€2,247 | +22.3% |
| Tangible fixed assets | 22/27 | €10,091 | €12,338 | +€2,247 | +22.3% |
| Plant, machinery and equipment | 23 | €703 | €1,528 | +€825 | +117% |
| Furniture and vehicles | 24 | €9,388 | €10,810 | +€1,422 | +15.1% |
| Current assets | 29/58 | €21,235 | €90,084 | +€68,848 | +324% |
| Stocks and contracts in progress | 3 | €3,479 | - | -€3,479 | |
| Stocks | 30/36 | €3,479 | - | -€3,479 | |
| Amounts receivable within one year | 40/41 | €12,523 | €4,581 | -€7,942 | -63.4% |
| Trade receivables | 40 | €9,810 | €1,362 | -€8,447 | -86.1% |
| Other amounts receivable | 41 | €2,713 | €3,219 | +€505 | +18.6% |
| Cash at bank and in hand | 54/58 | €2,063 | €82,083 | +€80,020 | +3,878% |
| Deferred charges and accrued income | 490/1 | €3,170 | €3,420 | +€249 | +7.9% |
| Total equity and liabilities | 10/49 | €31,326 | €102,422 | +€71,096 | +227% |
| Equity | 10/15 | €17,175 | €48,345 | +€31,170 | +181% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,175 | €43,345 | +€31,170 | +256% |
| Amounts payable | 17/49 | €14,151 | €54,077 | +€39,925 | +282% |
| Amounts payable after more than one year | 17 | €797 | - | -€797 | |
| Financial debts | 170/4 | €797 | - | -€797 | |
| Amounts payable within one year | 42/48 | €13,354 | €54,077 | +€40,723 | +305% |
| Current portion of amounts payable after more than one year | 42 | €4,735 | €797 | -€3,937 | -83.2% |
| Trade debts | 44 | €6,185 | €12,977 | +€6,793 | +110% |
| Suppliers | 440/4 | €6,185 | €12,977 | +€6,793 | +110% |
| Advances received on contracts in progress | 46 | - | €39,355 | +€39,355 | |
| Taxes, remuneration and social security | 45 | €869 | €947 | +€78 | +9.0% |
| Taxes | 450/3 | €869 | €947 | +€78 | +9.0% |
| Other amounts payable | 47/48 | €1,566 | - | -€1,566 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,263 | €5,873 | -€4,390 | -42.8% |
| Other operating charges | 640/8 | €1,232 | €1,090 | -€142 | -11.5% |
| Gross operating margin | 9900 | -€20,625 | €39,043 | +€59,668 | |
| Operating profit (loss) | 9901 | -€32,120 | €32,080 | +€64,200 | |
| Financial income | 75/76B | €0 | €46 | +€46 | +154,167% |
| Recurring financial income | 75 | €0 | €46 | +€46 | +154,167% |
| Financial charges | 65/66B | €996 | €497 | -€498 | -50.1% |
| Recurring financial charges | 65 | €996 | €497 | -€498 | -50.1% |
| Profit (loss) for the period before taxes | 9903 | -€33,116 | €31,629 | +€64,745 | |
| Income taxes | 67/77 | €488 | €459 | -€29 | -6.0% |
| Profit (loss) for the period | 9904 | -€33,603 | €31,170 | +€64,774 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,603 | €31,170 | +€64,774 |
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 15 October 2026 via checked.be.