ODOUS: what changed
What changed
ODOUS
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€15,517
2024 · -€20,197+€35,714
Equity
€126,279
2024 · €110,762+€15,517
Cash
€143,739
2024 · €105,789+€37,950
Balance sheet total
€170,316
2024 · €213,110-€42,793
Largest movements
Assets
- Intangible fixed assets -€75,714
down €75,714 (-100%), from €75,714 to €0
- Cash +€37,950
up €37,950 (+35.9%), from €105,789 to €143,739
mainly Depreciation (+€77,543) and Net result for the year (+€15,517)
- Receivables within one year -€7,196
down €7,196 (-37.1%), from €19,400 to €12,204
of which Other amounts receivable: -€8,496
- Deferred charges and accrued income +€2,182
new in 2025: €2,182
Equity and liabilities
- Debts after one year -€33,444
down €33,444 (-100%), from €33,444 to €0
- Current portion of long-term debt -€15,898
down €15,898 (-32.2%), from €49,343 to €33,444
- Profit (loss) carried forward +€15,517
up €15,517 (+23.1%), from -€67,201 to -€51,684
- Tax, wage and social debts -€3,511
down €3,511 (-55.8%), from €6,296 to €2,785
of which Remuneration and social security: -€5,088
- Trade debts -€2,804
down €2,804 (-47.5%), from €5,902 to €3,097
Income statement
- Staff costs -€19,366
down €19,366 (-47.5%), from €40,728 to €21,362
- Gross operating margin +€15,699
up €15,699 (+15.2%), from €103,065 to €118,764
- Financial charges -€2,021
down €2,021 (-59.3%), from €3,409 to €1,389
of which Financial charges: -€1,043
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€20,197
Gross operating margin
+€15,699
Staff costs
+€19,366
Depreciation
-€57
Other operating charges
-€1,037
Other operating items
-€4
Financial income
-€285
Financial charges
+€2,021
Taxes
+€11
Result 2025
€15,517
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€89,106
Investment
-€1,814
Financing
-€49,343
Cash 2024
€105,789
From operations (derived)
+€89,106
Net result for the year
+€15,517
Depreciation
+€77,543
Receivables within one year
+€7,196
Deferred charges and accrued income
-€2,182
Trade debts
-€2,804
Tax, wage and social debts
-€3,511
Other debts
-€2,653
Investment (derived)
-€1,814
Investment in fixed assets (net)
-€1,814
Financing
-€49,343
Debts after one year
-€33,444
Current portion of long-term debt
-€15,898
Cash 2025
€143,739
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €213,110 | €170,316 | -€42,793 | -20.1% |
| Fixed assets | 21/28 | €78,336 | €2,607 | -€75,729 | -96.7% |
| Intangible fixed assets | 21 | €75,714 | €0 | -€75,714 | -100% |
| Tangible fixed assets | 22/27 | €2,622 | €2,607 | -€15 | -0.6% |
| Plant, machinery and equipment | 23 | - | €1,362 | +€1,362 | |
| Furniture and vehicles | 24 | €2,622 | €1,246 | -€1,377 | -52.5% |
| Current assets | 29/58 | €134,773 | €167,709 | +€32,936 | +24.4% |
| Stocks and contracts in progress | 3 | €9,585 | €9,585 | = | 0.0% |
| Stocks | 30/36 | €9,585 | €9,585 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,400 | €12,204 | -€7,196 | -37.1% |
| Trade receivables | 40 | - | €1,300 | +€1,300 | |
| Other amounts receivable | 41 | €19,400 | €10,904 | -€8,496 | -43.8% |
| Cash at bank and in hand | 54/58 | €105,789 | €143,739 | +€37,950 | +35.9% |
| Deferred charges and accrued income | 490/1 | - | €2,182 | +€2,182 | |
| Total equity and liabilities | 10/49 | €213,110 | €170,316 | -€42,793 | -20.1% |
| Equity | 10/15 | €110,762 | €126,279 | +€15,517 | +14.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | - | -€12,400 | |
| Other | 1109/19 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €165,563 | €165,563 | = | 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 | €163,703 | €163,703 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,201 | -€51,684 | +€15,517 | +23.1% |
| Amounts payable | 17/49 | €102,348 | €44,037 | -€58,311 | -57.0% |
| Amounts payable after more than one year | 17 | €33,444 | €0 | -€33,444 | -100% |
| Financial debts | 170/4 | €33,444 | €0 | -€33,444 | -100% |
| Amounts payable within one year | 42/48 | €68,904 | €44,037 | -€24,867 | -36.1% |
| Current portion of amounts payable after more than one year | 42 | €49,343 | €33,444 | -€15,898 | -32.2% |
| Trade debts | 44 | €5,902 | €3,097 | -€2,804 | -47.5% |
| Suppliers | 440/4 | €5,902 | €3,097 | -€2,804 | -47.5% |
| Taxes, remuneration and social security | 45 | €6,296 | €2,785 | -€3,511 | -55.8% |
| Taxes | 450/3 | - | €1,577 | +€1,577 | |
| Remuneration and social security | 454/9 | €6,296 | €1,208 | -€5,088 | -80.8% |
| Other amounts payable | 47/48 | €7,364 | €4,711 | -€2,653 | -36.0% |
| Non-recurring operating income | 76A | - | €89 | +€89 | |
| Remuneration, social security and pensions | 62 | €40,728 | €21,362 | -€19,366 | -47.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,486 | €77,543 | +€57 | +0.1% |
| Other operating charges | 640/8 | €1,619 | €2,657 | +€1,037 | +64.1% |
| Non-recurring operating charges | 66A | - | €4 | +€4 | |
| Gross operating margin | 9900 | €103,065 | €118,764 | +€15,699 | +15.2% |
| Operating profit (loss) | 9901 | -€16,769 | €17,198 | +€33,967 | |
| Financial income | 75/76B | €285 | €0 | -€285 | -100% |
| Recurring financial income | 75 | €285 | €0 | -€285 | -100% |
| Non-recurring financial income | 76B | €285 | €0 | -€285 | -100% |
| Financial charges | 65/66B | €3,409 | €1,389 | -€2,021 | -59.3% |
| Recurring financial charges | 65 | €2,431 | €1,389 | -€1,043 | -42.9% |
| Non-recurring financial charges | 66B | €978 | €0 | -€978 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€19,893 | €15,810 | +€35,702 | |
| Income taxes | 67/77 | €304 | €292 | -€11 | -3.8% |
| Profit (loss) for the period | 9904 | -€20,197 | €15,517 | +€35,714 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,197 | €15,517 | +€35,714 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.