ODYSSEE CONSEIL: 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.
ODYSSEE CONSEIL
Largest movements
- Receivables within one year -€6,757
down €6,757 (-49.8%), from €13,569 to €6,812
of which Other amounts receivable: -€6,497
- Cash -€2,741
down €2,741 (-45.1%), from €6,080 to €3,339
mainly Net result for the year (-€10,282)
- Tangible fixed assets -€320
down €320 (-50.6%), from €631 to €312
- Deferred charges and accrued income -€299
down €299 (-37.8%), from €790 to €491
- Profit (loss) carried forward -€10,282
down €10,282 (-36.6%), from -€28,072 to -€38,354
- Gross operating margin -€668
down €668 (-7.8%), from -€8,585 to -€9,253
- Depreciation -€202
down €202 (-38.7%), from €522 to €320
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 | €21,123 | €11,007 | -€10,116 | -47.9% |
| Fixed assets | 21/28 | €684 | €365 | -€320 | -46.7% |
| Tangible fixed assets | 22/27 | €631 | €312 | -€320 | -50.6% |
| Furniture and vehicles | 24 | €631 | €312 | -€320 | -50.6% |
| Financial fixed assets | 28 | €53 | €53 | = | 0.0% |
| Current assets | 29/58 | €20,439 | €10,643 | -€9,797 | -47.9% |
| Amounts receivable within one year | 40/41 | €13,569 | €6,812 | -€6,757 | -49.8% |
| Trade receivables | 40 | €2,442 | €2,182 | -€260 | -10.6% |
| Other amounts receivable | 41 | €11,126 | €4,629 | -€6,497 | -58.4% |
| Cash at bank and in hand | 54/58 | €6,080 | €3,339 | -€2,741 | -45.1% |
| Deferred charges and accrued income | 490/1 | €790 | €491 | -€299 | -37.8% |
| Total equity and liabilities | 10/49 | €21,123 | €11,007 | -€10,116 | -47.9% |
| Equity | 10/15 | €17,740 | €7,458 | -€10,282 | -58.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €39,612 | €39,612 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €37,752 | €37,752 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,072 | -€38,354 | -€10,282 | -36.6% |
| Amounts payable | 17/49 | €3,383 | €3,549 | +€166 | +4.9% |
| Amounts payable within one year | 42/48 | €3,383 | €3,549 | +€166 | +4.9% |
| Financial debts | 43 | €1 | €146 | +€146 | +14697.0% |
| Credit institutions | 430/8 | €1 | €146 | +€146 | +14697.0% |
| Trade debts | 44 | €3,311 | €3,331 | +€20 | +0.6% |
| Suppliers | 440/4 | €3,311 | €3,331 | +€20 | +0.6% |
| Taxes, remuneration and social security | 45 | €71 | €71 | = | 0.0% |
| Taxes | 450/3 | €71 | €71 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €522 | €320 | -€202 | -38.7% |
| Other operating charges | 640/8 | €990 | €979 | -€11 | -1.1% |
| Gross operating margin | 9900 | -€8,585 | -€9,253 | -€668 | -7.8% |
| Operating profit (loss) | 9901 | -€10,096 | -€10,552 | -€455 | -4.5% |
| Financial income | 75/76B | €539 | €467 | -€72 | -13.4% |
| Recurring financial income | 75 | €539 | €467 | -€72 | -13.4% |
| Financial charges | 65/66B | €191 | €197 | +€6 | +3.1% |
| Recurring financial charges | 65 | €191 | €197 | +€6 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,749 | -€10,282 | -€533 | -5.5% |
| Profit (loss) for the period | 9904 | -€9,749 | -€10,282 | -€533 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,749 | -€10,282 | -€533 | -5.5% |
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 10 October 2026 via checked.be.