CHEZ OLI: what changed
Two fiscal 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.
CHEZ OLI
Largest movements
- Cash +€4,838
up €4,838 (+161.9%), from €2,988 to €7,826
mainly Net result for the year (+€22,557) and Depreciation (+€5,121)
- Intangible fixed assets -€3,000
down €3,000 (-13.8%), from €21,740 to €18,740
- Tangible fixed assets -€1,862
down €1,862 (-50.8%), from €3,667 to €1,805
of which Furniture and vehicles: -€1,390
- Stocks and contracts +€1,014
up €1,014 (+68.8%), from €1,473 to €2,487
- Receivables within one year +€794
up €794 (+66.6%), from €1,192 to €1,986
- Other debts -€25,239
down €25,239 (-69.3%), from €36,429 to €11,190
- Profit (loss) carried forward +€22,557
up €22,557 (+99.9%), from -€22,589 to -€32
- Accrued charges and deferred income +€2,734
new in 2024: €2,734
- Tax, wage and social debts +€2,423
up €2,423 (+68.5%), from €3,539 to €5,962
of which Remuneration and social security: +€1,867
- Trade debts -€950
down €950 (-13.5%), from €7,029 to €6,079
- Gross operating margin +€41,578
up €41,578 (+362.4%), from €11,474 to €53,052
- Staff costs +€9,701
up €9,701 (+74.7%), from €12,988 to €22,689
- Financial charges +€1,483
up €1,483 (+696.2%), from €213 to €1,696
- Taxes +€563
new in 2024: €563
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,908 | €33,433 | +€1,525 | +4.8% |
| Formation expenses | 20 | €558 | €299 | -€259 | -46.4% |
| Fixed assets | 21/28 | €25,697 | €20,835 | -€4,862 | -18.9% |
| Intangible fixed assets | 21 | €21,740 | €18,740 | -€3,000 | -13.8% |
| Tangible fixed assets | 22/27 | €3,667 | €1,805 | -€1,862 | -50.8% |
| Plant, machinery and equipment | 23 | €1,369 | €897 | -€472 | -34.5% |
| Furniture and vehicles | 24 | €2,298 | €908 | -€1,390 | -60.5% |
| Financial fixed assets | 28 | €290 | €290 | = | 0.0% |
| Current assets | 29/58 | €5,653 | €12,299 | +€6,646 | +117.6% |
| Stocks and contracts in progress | 3 | €1,473 | €2,487 | +€1,014 | +68.8% |
| Stocks | 30/36 | €1,473 | €2,487 | +€1,014 | +68.8% |
| Amounts receivable within one year | 40/41 | €1,192 | €1,986 | +€794 | +66.6% |
| Other amounts receivable | 41 | €1,192 | €1,986 | +€794 | +66.6% |
| Cash at bank and in hand | 54/58 | €2,988 | €7,826 | +€4,838 | +161.9% |
| Total equity and liabilities | 10/49 | €31,908 | €33,433 | +€1,525 | +4.8% |
| Equity | 10/15 | -€15,089 | €7,468 | +€22,557 | |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,589 | -€32 | +€22,557 | +99.9% |
| Amounts payable | 17/49 | €46,997 | €25,965 | -€21,032 | -44.8% |
| Amounts payable within one year | 42/48 | €46,997 | €23,231 | -€23,766 | -50.6% |
| Trade debts | 44 | €7,029 | €6,079 | -€950 | -13.5% |
| Suppliers | 440/4 | €7,029 | €6,079 | -€950 | -13.5% |
| Taxes, remuneration and social security | 45 | €3,539 | €5,962 | +€2,423 | +68.5% |
| Taxes | 450/3 | €2,675 | €3,231 | +€556 | +20.8% |
| Remuneration and social security | 454/9 | €864 | €2,731 | +€1,867 | +216.1% |
| Other amounts payable | 47/48 | €36,429 | €11,190 | -€25,239 | -69.3% |
| Accrued charges and deferred income | 492/3 | - | €2,734 | +€2,734 | |
| Remuneration, social security and pensions | 62 | €12,988 | €22,689 | +€9,701 | +74.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,696 | €5,121 | +€425 | +9.1% |
| Other operating charges | 640/8 | €435 | €436 | +€1 | +0.2% |
| Non-recurring operating charges | 66A | €551 | - | -€551 | |
| Gross operating margin | 9900 | €11,474 | €53,052 | +€41,578 | +362.4% |
| Operating profit (loss) | 9901 | -€7,196 | €24,806 | +€32,002 | |
| Financial income | 75/76B | €1 | €10 | +€9 | +900.0% |
| Recurring financial income | 75 | €1 | €10 | +€9 | +900.0% |
| Financial charges | 65/66B | €213 | €1,696 | +€1,483 | +696.2% |
| Recurring financial charges | 65 | €213 | €1,696 | +€1,483 | +696.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,408 | €23,120 | +€30,528 | |
| Income taxes | 67/77 | - | €563 | +€563 | |
| Profit (loss) for the period | 9904 | -€7,408 | €22,557 | +€29,965 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,408 | €22,557 | +€29,965 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.