LES ECLATS D'OLIVIA: 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.
LES ECLATS D'OLIVIA
Largest movements
- Stocks and contracts -€1,683
down €1,683 (-12.8%), from €13,104 to €11,421
- Cash +€1,167
up €1,167, from €0 to €1,167
mainly Stocks and contracts (+€1,683) and Other debts (+€189)
- Profit (loss) carried forward -€744
down €744 (-2.2%), from -€33,752 to -€34,496
- Other debts +€189
up €189 (+0.4%), from €45,361 to €45,550
- Gross operating margin +€593
up €593 (+87.1%), from -€680 to -€88
- Financial charges -€338
down €338 (-56.9%), from €594 to €256
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
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 | €13,112 | €12,590 | -€522 | -4.0% |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Current assets | 29/58 | €13,112 | €12,590 | -€522 | -4.0% |
| Stocks and contracts in progress | 3 | €13,104 | €11,421 | -€1,683 | -12.8% |
| Stocks | 30/36 | €13,104 | €11,421 | -€1,683 | -12.8% |
| Amounts receivable within one year | 40/41 | €9 | €2 | -€7 | -76.8% |
| Trade receivables | 40 | €9 | €0 | -€9 | -100% |
| Other amounts receivable | 41 | - | €2 | +€2 | |
| Cash at bank and in hand | 54/58 | €0 | €1,167 | +€1,167 | |
| Total equity and liabilities | 10/49 | €13,112 | €12,590 | -€522 | -4.0% |
| Equity | 10/15 | -€32,252 | -€32,996 | -€744 | -2.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,752 | -€34,496 | -€744 | -2.2% |
| Amounts payable | 17/49 | €45,365 | €45,586 | +€221 | +0.5% |
| Amounts payable within one year | 42/48 | €45,365 | €45,586 | +€221 | +0.5% |
| Financial debts | 43 | €4 | €0 | -€4 | -100% |
| Credit institutions | 430/8 | €4 | €0 | -€4 | -100% |
| Trade debts | 44 | €0 | €36 | +€36 | |
| Suppliers | 440/4 | €0 | €36 | +€36 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €45,361 | €45,550 | +€189 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €2,989 | - | -€2,989 | |
| Gross operating margin | 9900 | -€680 | -€88 | +€593 | +87.1% |
| Operating profit (loss) | 9901 | -€4,057 | -€487 | +€3,569 | +88.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €594 | €256 | -€338 | -56.9% |
| Recurring financial charges | 65 | €594 | €256 | -€338 | -56.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,651 | -€744 | +€3,908 | +84.0% |
| Profit (loss) for the period | 9904 | -€4,651 | -€744 | +€3,908 | +84.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,651 | -€744 | +€3,908 | +84.0% |
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 13 October 2026 via checked.be.