B. VAN OLMEN: 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.
B. VAN OLMEN
Largest movements
- Cash +€65,106
up €65,106 (+45.1%), from €144,519 to €209,625
mainly Net result for the year (+€59,128) and Deferred charges and accrued income (+€5,823)
- Deferred charges and accrued income -€5,823
down €5,823 (-41.4%), from €14,053 to €8,230
- Tangible fixed assets +€4,583
up €4,583 (+114%), from €4,017 to €8,600
- Reserves +€59,128
up €59,128 (+23.0%), from €257,512 to €316,639
- Tax, wage and social debts +€3,982
up €3,982 (+29.4%), from €13,536 to €17,518
- Gross operating margin -€9,693
down €9,693 (-9.8%), from €98,658 to €88,966
- Taxes -€3,496
down €3,496 (-12.7%), from €27,467 to €23,971
- Depreciation +€3,437
up €3,437 (+229%), from €1,498 to €4,935
- Financial charges -€1,100
down €1,100 (-41.0%), from €2,681 to €1,580
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 | €311,589 | €375,455 | +€63,866 | +20.5% |
| Fixed assets | 21/28 | €4,017 | €8,600 | +€4,583 | +114% |
| Tangible fixed assets | 22/27 | €4,017 | €8,600 | +€4,583 | +114% |
| Furniture and vehicles | 24 | €4,017 | €8,600 | +€4,583 | +114% |
| Current assets | 29/58 | €307,572 | €366,855 | +€59,283 | +19.3% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Current investments | 50/53 | €99,000 | €99,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €144,519 | €209,625 | +€65,106 | +45.1% |
| Deferred charges and accrued income | 490/1 | €14,053 | €8,230 | -€5,823 | -41.4% |
| Total equity and liabilities | 10/49 | €311,589 | €375,455 | +€63,866 | +20.5% |
| Equity | 10/15 | €292,494 | €351,622 | +€59,128 | +20.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €257,512 | €316,639 | +€59,128 | +23.0% |
| Distributable reserves | 133 | €257,512 | €316,639 | +€59,128 | +23.0% |
| Profit (loss) carried forward | 14 | €16,383 | €16,383 | = | 0.0% |
| Amounts payable | 17/49 | €19,094 | €23,833 | +€4,739 | +24.8% |
| Amounts payable within one year | 42/48 | €19,094 | €23,833 | +€4,739 | +24.8% |
| Trade debts | 44 | €5,464 | €6,254 | +€790 | +14.5% |
| Suppliers | 440/4 | €5,464 | €6,254 | +€790 | +14.5% |
| Taxes, remuneration and social security | 45 | €13,536 | €17,518 | +€3,982 | +29.4% |
| Taxes | 450/3 | €13,536 | €17,518 | +€3,982 | +29.4% |
| Other amounts payable | 47/48 | €94 | €61 | -€32 | -34.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,498 | €4,935 | +€3,437 | +229% |
| Other operating charges | 640/8 | €2,825 | €2,692 | -€133 | -4.7% |
| Gross operating margin | 9900 | €98,658 | €88,966 | -€9,693 | -9.8% |
| Operating profit (loss) | 9901 | €94,336 | €81,339 | -€12,997 | -13.8% |
| Financial income | 75/76B | €3,859 | €3,340 | -€519 | -13.4% |
| Recurring financial income | 75 | €3,859 | €3,340 | -€519 | -13.4% |
| Financial charges | 65/66B | €2,681 | €1,580 | -€1,100 | -41.0% |
| Recurring financial charges | 65 | €2,681 | €1,580 | -€1,100 | -41.0% |
| Profit (loss) for the period before taxes | 9903 | €95,514 | €83,099 | -€12,415 | -13.0% |
| Income taxes | 67/77 | €27,467 | €23,971 | -€3,496 | -12.7% |
| Profit (loss) for the period | 9904 | €68,047 | €59,128 | -€8,920 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €68,047 | €59,128 | -€8,920 | -13.1% |
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.