Odyssea Consult: 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.
Odyssea Consult
Largest movements
- Cash +€42,964
up €42,964 (+4.5%), from €953,994 to €996,958
mainly Net result for the year (+€35,078) and Depreciation (+€12,961)
- Tangible fixed assets -€12,961
down €12,961 (-65.5%), from €19,775 to €6,814
- Reserves +€35,078
up €35,078 (+3.7%), from €951,351 to €986,429
of which Distributable reserves: +€35,078
- Gross operating margin -€34,430
down €34,430 (-37.3%), from €92,385 to €57,955
- Taxes -€11,963
down €11,963 (-41.2%), from €29,019 to €17,055
- Depreciation +€5,084
up €5,084 (+64.5%), from €7,877 to €12,961
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 | €979,903 | €1,014,921 | +€35,018 | +3.6% |
| Fixed assets | 21/28 | €19,775 | €6,814 | -€12,961 | -65.5% |
| Tangible fixed assets | 22/27 | €19,775 | €6,814 | -€12,961 | -65.5% |
| Furniture and vehicles | 24 | €19,775 | €6,814 | -€12,961 | -65.5% |
| Current assets | 29/58 | €960,128 | €1,008,107 | +€47,979 | +5.0% |
| Amounts receivable within one year | 40/41 | €4,239 | €9,047 | +€4,808 | +113% |
| Trade receivables | 40 | €4,239 | €3,860 | -€379 | -8.9% |
| Other amounts receivable | 41 | €0 | €5,187 | +€5,187 | |
| Cash at bank and in hand | 54/58 | €953,994 | €996,958 | +€42,964 | +4.5% |
| Deferred charges and accrued income | 490/1 | €1,895 | €2,101 | +€206 | +10.9% |
| Total equity and liabilities | 10/49 | €979,903 | €1,014,921 | +€35,018 | +3.6% |
| Equity | 10/15 | €971,351 | €1,006,429 | +€35,078 | +3.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €951,351 | €986,429 | +€35,078 | +3.7% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €949,351 | €984,429 | +€35,078 | +3.7% |
| Amounts payable | 17/49 | €8,552 | €8,492 | -€60 | -0.7% |
| Amounts payable within one year | 42/48 | €8,552 | €8,492 | -€60 | -0.7% |
| Trade debts | 44 | €720 | €4,209 | +€3,490 | +485% |
| Suppliers | 440/4 | €720 | €4,209 | +€3,490 | +485% |
| Taxes, remuneration and social security | 45 | €7,724 | €4,282 | -€3,442 | -44.6% |
| Taxes | 450/3 | €7,724 | €4,282 | -€3,442 | -44.6% |
| Other amounts payable | 47/48 | €108 | €0 | -€108 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,877 | €12,961 | +€5,084 | +64.5% |
| Other operating charges | 640/8 | €1,483 | €1,523 | +€40 | +2.7% |
| Gross operating margin | 9900 | €92,385 | €57,955 | -€34,430 | -37.3% |
| Operating profit (loss) | 9901 | €83,025 | €43,471 | -€39,554 | -47.6% |
| Financial income | 75/76B | €7,889 | €8,805 | +€916 | +11.6% |
| Recurring financial income | 75 | €7,889 | €8,805 | +€916 | +11.6% |
| Financial charges | 65/66B | €147 | €142 | -€4 | -2.9% |
| Recurring financial charges | 65 | €147 | €142 | -€4 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €90,767 | €52,134 | -€38,634 | -42.6% |
| Income taxes | 67/77 | €29,019 | €17,055 | -€11,963 | -41.2% |
| Profit (loss) for the period | 9904 | €61,749 | €35,078 | -€26,670 | -43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €61,749 | €35,078 | -€26,670 | -43.2% |
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 31 October 2026 via checked.be.