ODYVEUS MANAGEMENT: 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.
ODYVEUS MANAGEMENT
Largest movements
- Cash -€12,205
down €12,205 (-95.0%), from €12,847 to €642
mainly Net result for the year (-€44,178) and Tax, wage and social debts (-€13,159)
- Profit (loss) carried forward -€44,178
down €44,178 (-87.1%), from -€50,739 to -€94,917
- Other debts +€42,261
up €42,261 (+745%), from €5,674 to €47,935
- Tax, wage and social debts -€13,159
down €13,159 (-91.7%), from €14,355 to €1,197
- Trade debts +€3,405
up €3,405 (+238%), from €1,432 to €4,836
- Reserves -€453
down €453 (-0.9%), from €49,701 to €49,248
- Gross operating margin +€3,390
up €3,390 (+8.2%), from -€41,423 to -€38,033
- Taxes -€2,307
down €2,307, from €1,706 to -€601
- Financial charges -€797
down €797 (-18.6%), from €4,294 to €3,497
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 | €26,622 | €14,498 | -€12,124 | -45.5% |
| Fixed assets | 21/28 | €11,181 | €11,382 | +€201 | +1.8% |
| Tangible fixed assets | 22/27 | €11,181 | €11,382 | +€201 | +1.8% |
| Plant, machinery and equipment | 23 | €1,212 | €491 | -€722 | -59.5% |
| Furniture and vehicles | 24 | €2,351 | €4,165 | +€1,814 | +77.1% |
| Other tangible fixed assets | 26 | €7,617 | €6,726 | -€891 | -11.7% |
| Current assets | 29/58 | €15,441 | €3,117 | -€12,325 | -79.8% |
| Amounts receivable within one year | 40/41 | €834 | €796 | -€38 | -4.6% |
| Other amounts receivable | 41 | €834 | €796 | -€38 | -4.6% |
| Cash at bank and in hand | 54/58 | €12,847 | €642 | -€12,205 | -95.0% |
| Deferred charges and accrued income | 490/1 | €1,761 | €1,679 | -€82 | -4.6% |
| Total equity and liabilities | 10/49 | €26,622 | €14,498 | -€12,124 | -45.5% |
| Equity | 10/15 | €5,162 | -€39,469 | -€44,631 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €49,701 | €49,248 | -€453 | -0.9% |
| Distributable reserves | 133 | €49,701 | €49,248 | -€453 | -0.9% |
| Profit (loss) carried forward | 14 | -€50,739 | -€94,917 | -€44,178 | -87.1% |
| Amounts payable | 17/49 | €21,460 | €53,968 | +€32,507 | +151% |
| Amounts payable within one year | 42/48 | €21,460 | €53,968 | +€32,507 | +151% |
| Trade debts | 44 | €1,432 | €4,836 | +€3,405 | +238% |
| Suppliers | 440/4 | €1,432 | €4,836 | +€3,405 | +238% |
| Taxes, remuneration and social security | 45 | €14,355 | €1,197 | -€13,159 | -91.7% |
| Taxes | 450/3 | €14,355 | €1,197 | -€13,159 | -91.7% |
| Other amounts payable | 47/48 | €5,674 | €47,935 | +€42,261 | +745% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,502 | €2,748 | +€246 | +9.8% |
| Other operating charges | 640/8 | €815 | €502 | -€313 | -38.4% |
| Gross operating margin | 9900 | -€41,423 | -€38,033 | +€3,390 | +8.2% |
| Operating profit (loss) | 9901 | -€44,740 | -€41,283 | +€3,457 | +7.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €4,294 | €3,497 | -€797 | -18.6% |
| Recurring financial charges | 65 | €4,294 | €3,497 | -€797 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | -€49,033 | -€44,780 | +€4,254 | +8.7% |
| Income taxes | 67/77 | €1,706 | -€601 | -€2,307 | |
| Profit (loss) for the period | 9904 | -€50,739 | -€44,178 | +€6,561 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€50,739 | -€44,178 | +€6,561 | +12.9% |
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.