Fédération de l'Olivier: what changed
What changed
Fédération de l'Olivier
NACE 85.699, Other educational support services
filed annual accounts (NBB)
Net result for the year
€12,635
2024 · €28,961-€16,327
Equity
€264,989
2024 · €252,354+€12,635
Cash
€481,914
2024 · €313,304+€168,610
Balance sheet total
€785,957
2024 · €623,138+€162,819
Largest movements
Assets
- Cash +€168,610
up €168,610 (+53.8%), from €313,304 to €481,914
mainly Trade debts (+€167,466) and Net result for the year (+€12,635)
Equity and liabilities
- Trade debts +€167,466
up €167,466 (+55.0%), from €304,477 to €471,943
- Accrued charges and deferred income -€14,371
down €14,371 (-95.8%), from €15,000 to €629
- Profit (loss) carried forward +€12,635
up €12,635 (+5.0%), from €252,354 to €264,989
Income statement
- Staff costs +€33,208
up €33,208 (+6.4%), from €516,170 to €549,377
- Gross operating margin +€17,058
up €17,058 (+3.1%), from €547,974 to €565,032
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
€28,961
Gross operating margin
+€17,058
Staff costs
-€33,208
Depreciation
-€301
Financial income
-€0
Financial charges
+€199
Taxes
-€74
Result 2025
€12,635
raises the resultlowers the result
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
+€170,595
Investment
-€1,985
Financing
€0
Cash 2024
€313,304
From operations (derived)
+€170,595
Net result for the year
+€12,635
Depreciation
+€2,553
Receivables within one year
+€6,956
Deferred charges and accrued income
-€1,733
Trade debts
+€167,466
Tax, wage and social debts
-€2,911
Accrued charges and deferred income
-€14,371
Investment (derived)
-€1,985
Investment in fixed assets (net)
-€1,985
Cash 2025
€481,914
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €623,138 | €785,957 | +€162,819 | +26.1% |
| Fixed assets | 21/28 | €6,014 | €5,446 | -€569 | -9.5% |
| Tangible fixed assets | 22/27 | €6,014 | €5,446 | -€569 | -9.5% |
| Land and buildings | 22 | €0 | €0 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,068 | €985 | -€83 | -7.8% |
| Furniture and vehicles | 24 | €4,946 | €4,461 | -€485 | -9.8% |
| Current assets | 29/58 | €617,124 | €780,511 | +€163,387 | +26.5% |
| Amounts receivable within one year | 40/41 | €298,114 | €291,158 | -€6,956 | -2.3% |
| Trade receivables | 40 | €293,571 | €286,615 | -€6,956 | -2.4% |
| Other amounts receivable | 41 | €4,543 | €4,543 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €313,304 | €481,914 | +€168,610 | +53.8% |
| Deferred charges and accrued income | 490/1 | €5,706 | €7,439 | +€1,733 | +30.4% |
| Total equity and liabilities | 10/49 | €623,138 | €785,957 | +€162,819 | +26.1% |
| Equity | 10/15 | €252,354 | €264,989 | +€12,635 | +5.0% |
| Profit (loss) carried forward | 14 | €252,354 | €264,989 | +€12,635 | +5.0% |
| Amounts payable | 17/49 | €370,784 | €520,968 | +€150,184 | +40.5% |
| Amounts payable within one year | 42/48 | €355,784 | €520,339 | +€164,555 | +46.3% |
| Trade debts | 44 | €304,477 | €471,943 | +€167,466 | +55.0% |
| Suppliers | 440/4 | €304,477 | €471,943 | +€167,466 | +55.0% |
| Taxes, remuneration and social security | 45 | €51,307 | €48,397 | -€2,911 | -5.7% |
| Taxes | 450/3 | €3,170 | €3,932 | +€761 | +24.0% |
| Remuneration and social security | 454/9 | €48,137 | €44,465 | -€3,672 | -7.6% |
| Accrued charges and deferred income | 492/3 | €15,000 | €629 | -€14,371 | -95.8% |
| Turnover | 70 | €450 | €1,002 | +€552 | +123% |
| Membership fees, donations, legacies and grants | 73 | €583,999 | €605,709 | +€21,710 | +3.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €37,882 | €43,094 | +€5,213 | +13.8% |
| Remuneration, social security and pensions | 62 | €516,170 | €549,377 | +€33,208 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,252 | €2,553 | +€301 | +13.4% |
| Gross operating margin | 9900 | €547,974 | €565,032 | +€17,058 | +3.1% |
| Operating profit (loss) | 9901 | €29,552 | €13,101 | -€16,451 | -55.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €351 | €152 | -€199 | -56.8% |
| Recurring financial charges | 65 | €351 | €152 | -€199 | -56.8% |
| Profit (loss) for the period before taxes | 9903 | €29,202 | €12,949 | -€16,252 | -55.7% |
| Income taxes | 67/77 | €240 | €314 | +€74 | +31.0% |
| Profit (loss) for the period | 9904 | €28,961 | €12,635 | -€16,327 | -56.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,961 | €12,635 | -€16,327 | -56.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.