ODYS: 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.
ODYS
Largest movements
- Cash -€71,440
down €71,440 (-49.4%), from €144,682 to €73,242
mainly Contributions, distributions and other (-€160,000) and Receivables within one year (-€70,895)
- Receivables within one year +€70,895
up €70,895 (+9.7%), from €731,121 to €802,016
of which Trade receivables: +€192,791
- Tangible fixed assets -€18,756
down €18,756 (-30.2%), from €62,083 to €43,327
of which Furniture and vehicles: -€18,076
- Profit (loss) carried forward +€68,931
up €68,931 (+8.0%), from €863,703 to €932,634
- Accrued charges and deferred income -€56,250
down €56,250 (-50.0%), from €112,500 to €56,250
- Tax, wage and social debts -€31,768
down €31,768 (-24.0%), from €132,595 to €100,827
- Gross operating margin -€176,550
down €176,550 (-39.0%), from €452,686 to €276,136
- Taxes -€40,407
down €40,407 (-60.3%), from €66,993 to €26,586
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 | €1,162,444 | €1,143,143 | -€19,301 | -1.7% |
| Fixed assets | 21/28 | €286,641 | €267,885 | -€18,756 | -6.5% |
| Tangible fixed assets | 22/27 | €62,083 | €43,327 | -€18,756 | -30.2% |
| Furniture and vehicles | 24 | €59,339 | €41,263 | -€18,076 | -30.5% |
| Other tangible fixed assets | 26 | €2,744 | €2,064 | -€680 | -24.8% |
| Financial fixed assets | 28 | €224,558 | €224,558 | = | 0.0% |
| Current assets | 29/58 | €875,803 | €875,258 | -€545 | -0.1% |
| Amounts receivable within one year | 40/41 | €731,121 | €802,016 | +€70,895 | +9.7% |
| Trade receivables | 40 | €20,567 | €213,358 | +€192,791 | +937.4% |
| Other amounts receivable | 41 | €710,554 | €588,658 | -€121,896 | -17.2% |
| Cash at bank and in hand | 54/58 | €144,682 | €73,242 | -€71,440 | -49.4% |
| Total equity and liabilities | 10/49 | €1,162,444 | €1,143,143 | -€19,301 | -1.7% |
| Equity | 10/15 | €917,135 | €986,066 | +€68,931 | +7.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €41,032 | €41,032 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €39,172 | €39,172 | = | 0.0% |
| Profit (loss) carried forward | 14 | €863,703 | €932,634 | +€68,931 | +8.0% |
| Amounts payable | 17/49 | €245,309 | €157,077 | -€88,232 | -36.0% |
| Amounts payable within one year | 42/48 | €132,809 | €100,827 | -€31,982 | -24.1% |
| Trade debts | 44 | €214 | - | -€214 | |
| Suppliers | 440/4 | €214 | - | -€214 | |
| Taxes, remuneration and social security | 45 | €132,595 | €100,827 | -€31,768 | -24.0% |
| Taxes | 450/3 | €132,595 | €100,827 | -€31,768 | -24.0% |
| Accrued charges and deferred income | 492/3 | €112,500 | €56,250 | -€56,250 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,995 | €19,746 | -€249 | -1.2% |
| Other operating charges | 640/8 | €1,283 | €1,099 | -€184 | -14.3% |
| Gross operating margin | 9900 | €452,686 | €276,136 | -€176,550 | -39.0% |
| Operating profit (loss) | 9901 | €431,408 | €255,291 | -€176,117 | -40.8% |
| Financial income | 75/76B | €893 | €376 | -€517 | -57.9% |
| Recurring financial income | 75 | €893 | €376 | -€517 | -57.9% |
| Financial charges | 65/66B | €999 | €150 | -€849 | -85.0% |
| Recurring financial charges | 65 | €999 | €150 | -€849 | -85.0% |
| Profit (loss) for the period before taxes | 9903 | €431,302 | €255,517 | -€175,785 | -40.8% |
| Income taxes | 67/77 | €66,993 | €26,586 | -€40,407 | -60.3% |
| Profit (loss) for the period | 9904 | €364,309 | €228,931 | -€135,378 | -37.2% |
| Profit (loss) for the period to be appropriated | 9905 | €364,309 | €228,931 | -€135,378 | -37.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.