COMPTABILITE OLIVERI: 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.
COMPTABILITE OLIVERI
Largest movements
- Cash -€19,387
down €19,387 (-16.8%), from €115,115 to €95,728
mainly Investment in fixed assets (net) (-€28,762) and Receivables within one year (-€14,152)
- Tangible fixed assets +€18,129
up €18,129 (+15.5%), from €116,938 to €135,067
of which Other tangible fixed assets: +€133,290
- Receivables within one year +€14,152
up €14,152 (+165.8%), from €8,537 to €22,689
of which Other amounts receivable: +€8,851
- Trade debts +€10,232
up €10,232 (+5301.3%), from €193 to €10,425
- Reserves +€3,075
up €3,075 (+3.9%), from €78,774 to €81,849
- Depreciation -€3,493
down €3,493 (-24.7%), from €14,126 to €10,633
- Gross operating margin +€2,771
up €2,771 (+14.2%), from €19,498 to €22,269
- Other operating charges +€2,759
up €2,759 (+227.2%), from €1,215 to €3,974
- Taxes +€1,390
up €1,390 (+61.5%), from €2,260 to €3,649
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.
Cash bridge derived
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 | €240,973 | €255,253 | +€14,280 | +5.9% |
| Fixed assets | 21/28 | €116,938 | €135,067 | +€18,129 | +15.5% |
| Tangible fixed assets | 22/27 | €116,938 | €135,067 | +€18,129 | +15.5% |
| Land and buildings | 22 | €114,904 | - | -€114,904 | |
| Furniture and vehicles | 24 | €2,034 | €1,777 | -€257 | -12.6% |
| Other tangible fixed assets | 26 | - | €133,290 | +€133,290 | |
| Current assets | 29/58 | €124,035 | €120,186 | -€3,849 | -3.1% |
| Amounts receivable within one year | 40/41 | €8,537 | €22,689 | +€14,152 | +165.8% |
| Trade receivables | 40 | €8,537 | €13,838 | +€5,301 | +62.1% |
| Other amounts receivable | 41 | - | €8,851 | +€8,851 | |
| Cash at bank and in hand | 54/58 | €115,115 | €95,728 | -€19,387 | -16.8% |
| Deferred charges and accrued income | 490/1 | €384 | €1,769 | +€1,386 | +361.4% |
| Total equity and liabilities | 10/49 | €240,973 | €255,253 | +€14,280 | +5.9% |
| Equity | 10/15 | €236,071 | €239,147 | +€3,075 | +1.3% |
| Reserves | 13 | €78,774 | €81,849 | +€3,075 | +3.9% |
| Distributable reserves | 133 | €78,774 | €81,849 | +€3,075 | +3.9% |
| Profit (loss) carried forward | 14 | €157,297 | €157,297 | = | 0.0% |
| Amounts payable | 17/49 | €4,901 | €16,106 | +€11,205 | +228.6% |
| Amounts payable after more than one year | 17 | - | €2,280 | +€2,280 | |
| Other amounts payable | 178/9 | - | €2,280 | +€2,280 | |
| Amounts payable within one year | 42/48 | €4,901 | €13,826 | +€8,925 | +182.1% |
| Trade debts | 44 | €193 | €10,425 | +€10,232 | +5301.3% |
| Suppliers | 440/4 | €193 | €10,425 | +€10,232 | +5301.3% |
| Taxes, remuneration and social security | 45 | €3,813 | €3,231 | -€582 | -15.3% |
| Taxes | 450/3 | €3,813 | €3,231 | -€582 | -15.3% |
| Other amounts payable | 47/48 | €896 | €170 | -€725 | -81.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,126 | €10,633 | -€3,493 | -24.7% |
| Other operating charges | 640/8 | €1,215 | €3,974 | +€2,759 | +227.2% |
| Non-recurring operating charges | 66A | - | €830 | +€830 | |
| Gross operating margin | 9900 | €19,498 | €22,269 | +€2,771 | +14.2% |
| Operating profit (loss) | 9901 | €4,157 | €6,832 | +€2,675 | +64.3% |
| Financial income | 75/76B | €104 | €101 | -€3 | -2.6% |
| Recurring financial income | 75 | €104 | €101 | -€3 | -2.6% |
| Financial charges | 65/66B | €281 | €208 | -€73 | -25.9% |
| Recurring financial charges | 65 | €281 | €208 | -€73 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €3,980 | €6,725 | +€2,745 | +69.0% |
| Income taxes | 67/77 | €2,260 | €3,649 | +€1,390 | +61.5% |
| Profit (loss) for the period | 9904 | €1,720 | €3,075 | +€1,356 | +78.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,720 | €3,075 | +€1,356 | +78.8% |
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 12 October 2026 via checked.be.