M.B. OLYMPIQUE: 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.
M.B. OLYMPIQUE
Largest movements
- Cash +€16,851
up €16,851 (+21.9%), from €76,777 to €93,627
mainly Net result for the year (+€29,329) and Trade debts (+€4,842)
- Stocks and contracts -€2,849
down €2,849 (-53.2%), from €5,357 to €2,508
- Receivables within one year -€1,191
no longer reported in 2025 (was €1,191)
- Profit (loss) carried forward +€29,329
up €29,329 (+71.1%), from €41,267 to €70,596
- Other debts -€21,530
down €21,530 (-99.6%), from €21,619 to €89
- Contributions -€13,600
down €13,600 (-73.1%), from €18,600 to €5,000
- Reserves +€13,600
up €13,600 (+731%), from €1,860 to €15,460
of which Distributable reserves: +€15,460
- Trade debts +€4,842
up €4,842 (+134%), from €3,616 to €8,458
- Turnover +€43,877
up €43,877 (+35.2%), from €124,660 to €168,536
- Purchases and services +€33,032
up €33,032 (+35.6%), from €92,744 to €125,776
- Gross operating margin +€10,844
up €10,844 (+34.0%), from €31,916 to €42,761
- Taxes +€4,580
up €4,580 (+390%), from €1,174 to €5,755
- Staff costs -€3,919
down €3,919 (-58.2%), from €6,733 to €2,814
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 | €89,381 | €101,666 | +€12,285 | +13.7% |
| Fixed assets | 21/28 | €5,694 | €5,160 | -€534 | -9.4% |
| Tangible fixed assets | 22/27 | €5,423 | €4,889 | -€534 | -9.9% |
| Land and buildings | 22 | €2,513 | €1,880 | -€633 | -25.2% |
| Plant, machinery and equipment | 23 | €2,909 | €1,914 | -€996 | -34.2% |
| Furniture and vehicles | 24 | - | €1,095 | +€1,095 | |
| Financial fixed assets | 28 | €271 | €271 | = | 0.0% |
| Current assets | 29/58 | €83,687 | €96,506 | +€12,820 | +15.3% |
| Stocks and contracts in progress | 3 | €5,357 | €2,508 | -€2,849 | -53.2% |
| Stocks | 30/36 | €5,357 | €2,508 | -€2,849 | -53.2% |
| Amounts receivable within one year | 40/41 | €1,191 | - | -€1,191 | |
| Other amounts receivable | 41 | €1,191 | - | -€1,191 | |
| Cash at bank and in hand | 54/58 | €76,777 | €93,627 | +€16,851 | +21.9% |
| Deferred charges and accrued income | 490/1 | €362 | €371 | +€9 | +2.5% |
| Total equity and liabilities | 10/49 | €89,381 | €101,666 | +€12,285 | +13.7% |
| Equity | 10/15 | €61,727 | €91,056 | +€29,329 | +47.5% |
| Contributions | 10/11 | €18,600 | €5,000 | -€13,600 | -73.1% |
| Contributions outside capital | 11 | €18,600 | €5,000 | -€13,600 | -73.1% |
| Other | 1109/19 | €18,600 | €5,000 | -€13,600 | -73.1% |
| Reserves | 13 | €1,860 | €15,460 | +€13,600 | +731% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €15,460 | +€15,460 | |
| Profit (loss) carried forward | 14 | €41,267 | €70,596 | +€29,329 | +71.1% |
| Amounts payable | 17/49 | €27,654 | €10,610 | -€17,044 | -61.6% |
| Amounts payable within one year | 42/48 | €27,654 | €9,973 | -€17,681 | -63.9% |
| Trade debts | 44 | €3,616 | €8,458 | +€4,842 | +134% |
| Suppliers | 440/4 | €3,616 | €8,458 | +€4,842 | +134% |
| Taxes, remuneration and social security | 45 | €2,418 | €1,426 | -€993 | -41.0% |
| Taxes | 450/3 | €2,068 | €1,227 | -€842 | -40.7% |
| Remuneration and social security | 454/9 | €350 | €199 | -€151 | -43.1% |
| Other amounts payable | 47/48 | €21,619 | €89 | -€21,530 | -99.6% |
| Accrued charges and deferred income | 492/3 | - | €637 | +€637 | |
| Turnover | 70 | €124,660 | €168,536 | +€43,877 | +35.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €92,744 | €125,776 | +€33,032 | +35.6% |
| Remuneration, social security and pensions | 62 | €6,733 | €2,814 | -€3,919 | -58.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,335 | €1,878 | +€543 | +40.7% |
| Other operating charges | 640/8 | €2,075 | €2,229 | +€154 | +7.4% |
| Gross operating margin | 9900 | €31,916 | €42,761 | +€10,844 | +34.0% |
| Operating profit (loss) | 9901 | €21,773 | €35,839 | +€14,067 | +64.6% |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Financial charges | 65/66B | €516 | €756 | +€240 | +46.4% |
| Recurring financial charges | 65 | €516 | €756 | +€240 | +46.4% |
| Profit (loss) for the period before taxes | 9903 | €21,271 | €35,084 | +€13,813 | +64.9% |
| Income taxes | 67/77 | €1,174 | €5,755 | +€4,580 | +390% |
| Profit (loss) for the period | 9904 | €20,097 | €29,329 | +€9,232 | +45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,097 | €29,329 | +€9,232 | +45.9% |
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 25 October 2026 via checked.be.