ODYSSEUS CONSULTING SERVICES: 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.
ODYSSEUS CONSULTING SERVICES
Largest movements
- Receivables within one year +€47,781
up €47,781 (+232%), from €20,570 to €68,351
of which Trade receivables: +€39,430
- Cash -€23,822
down €23,822 (-85.0%), from €28,020 to €4,197
mainly Receivables within one year (-€47,781) and Investment in fixed assets (net) (-€9,057)
- Tangible fixed assets +€8,339
new in 2025: €8,339
of which Other tangible fixed assets: +€7,444
- Deferred charges and accrued income +€3,013
up €3,013 (+1,038%), from €290 to €3,303
- Debts after one year +€14,605
new in 2025: €14,605
- Reserves +€10,450
up €10,450 (+46.1%), from €22,669 to €33,119
- Current portion of long-term debt +€8,812
new in 2025: €8,812
- Trade debts +€8,757
up €8,757 (+336%), from €2,605 to €11,362
- Tax, wage and social debts -€5,493
down €5,493 (-29.2%), from €18,786 to €13,293
- Gross operating margin -€10,944
down €10,944 (-31.8%), from €34,465 to €23,522
- Taxes -€2,097
down €2,097 (-22.1%), from €9,484 to €7,386
- Other operating charges +€1,647
up €1,647 (+379%), from €434 to €2,081
- Financial charges +€1,260
up €1,260 (+67.1%), from €1,879 to €3,139
- Depreciation +€717
new in 2025: €717
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 | €48,880 | €84,191 | +€35,311 | +72.2% |
| Fixed assets | 21/28 | - | €8,339 | +€8,339 | |
| Tangible fixed assets | 22/27 | - | €8,339 | +€8,339 | |
| Plant, machinery and equipment | 23 | - | €895 | +€895 | |
| Other tangible fixed assets | 26 | - | €7,444 | +€7,444 | |
| Current assets | 29/58 | €48,880 | €75,852 | +€26,972 | +55.2% |
| Amounts receivable within one year | 40/41 | €20,570 | €68,351 | +€47,781 | +232% |
| Trade receivables | 40 | €20,570 | €60,000 | +€39,430 | +192% |
| Other amounts receivable | 41 | - | €8,351 | +€8,351 | |
| Cash at bank and in hand | 54/58 | €28,020 | €4,197 | -€23,822 | -85.0% |
| Deferred charges and accrued income | 490/1 | €290 | €3,303 | +€3,013 | +1,038% |
| Total equity and liabilities | 10/49 | €48,880 | €84,191 | +€35,311 | +72.2% |
| Equity | 10/15 | €25,669 | €36,119 | +€10,450 | +40.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €22,669 | €33,119 | +€10,450 | +46.1% |
| Distributable reserves | 133 | €22,669 | €33,119 | +€10,450 | +46.1% |
| Amounts payable | 17/49 | €23,211 | €48,072 | +€24,861 | +107% |
| Amounts payable after more than one year | 17 | - | €14,605 | +€14,605 | |
| Financial debts | 170/4 | - | €14,605 | +€14,605 | |
| Amounts payable within one year | 42/48 | €23,211 | €33,467 | +€10,255 | +44.2% |
| Current portion of amounts payable after more than one year | 42 | - | €8,812 | +€8,812 | |
| Trade debts | 44 | €2,605 | €11,362 | +€8,757 | +336% |
| Suppliers | 440/4 | €2,605 | €11,362 | +€8,757 | +336% |
| Taxes, remuneration and social security | 45 | €18,786 | €13,293 | -€5,493 | -29.2% |
| Taxes | 450/3 | €18,786 | €13,293 | -€5,493 | -29.2% |
| Other amounts payable | 47/48 | €1,820 | - | -€1,820 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €717 | +€717 | |
| Other operating charges | 640/8 | €434 | €2,081 | +€1,647 | +379% |
| Gross operating margin | 9900 | €34,465 | €23,522 | -€10,944 | -31.8% |
| Operating profit (loss) | 9901 | €34,031 | €20,723 | -€13,308 | -39.1% |
| Financial income | 75/76B | €0 | €253 | +€252 | +81,445% |
| Recurring financial income | 75 | €0 | €253 | +€252 | +81,445% |
| Financial charges | 65/66B | €1,879 | €3,139 | +€1,260 | +67.1% |
| Recurring financial charges | 65 | €1,879 | €3,139 | +€1,260 | +67.1% |
| Profit (loss) for the period before taxes | 9903 | €32,152 | €17,837 | -€14,316 | -44.5% |
| Income taxes | 67/77 | €9,484 | €7,386 | -€2,097 | -22.1% |
| Profit (loss) for the period | 9904 | €22,669 | €10,450 | -€12,218 | -53.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,669 | €10,450 | -€12,218 | -53.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.