O.LIVE CONCEPT: 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.
O.LIVE CONCEPT
Largest movements
- Cash +€76,970
up €76,970 (+179.4%), from €42,914 to €119,885
mainly Net result for the year (+€65,077) and Tax, wage and social debts (+€13,915)
- Deferred charges and accrued income -€2,053
no longer reported in 2025 (was €2,053)
- Tangible fixed assets +€1,489
up €1,489 (+14.4%), from €10,305 to €11,793
of which Plant, machinery and equipment: +€1,504
- Profit (loss) carried forward +€65,077
up €65,077 (+216.6%), from €30,048 to €95,125
- Tax, wage and social debts +€13,915
up €13,915 (+104.7%), from €13,289 to €27,204
- Trade debts -€1,866
down €1,866 (-38.5%), from €4,847 to €2,981
- Other debts -€1,366
down €1,366 (-33.4%), from €4,094 to €2,728
- Gross operating margin +€63,399
up €63,399 (+300.3%), from €21,112 to €84,511
- Taxes +€12,408
up €12,408 (+299.0%), from €4,150 to €16,558
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 | €55,278 | €131,678 | +€76,399 | +138.2% |
| Fixed assets | 21/28 | €10,305 | €11,793 | +€1,489 | +14.4% |
| Tangible fixed assets | 22/27 | €10,305 | €11,793 | +€1,489 | +14.4% |
| Plant, machinery and equipment | 23 | €529 | €2,032 | +€1,504 | +284.5% |
| Furniture and vehicles | 24 | €8,890 | €9,125 | +€235 | +2.6% |
| Other tangible fixed assets | 26 | €886 | €636 | -€250 | -28.2% |
| Current assets | 29/58 | €44,974 | €119,885 | +€74,911 | +166.6% |
| Amounts receivable within one year | 40/41 | €7 | - | -€7 | |
| Other amounts receivable | 41 | €7 | - | -€7 | |
| Cash at bank and in hand | 54/58 | €42,914 | €119,885 | +€76,970 | +179.4% |
| Deferred charges and accrued income | 490/1 | €2,053 | - | -€2,053 | |
| Total equity and liabilities | 10/49 | €55,278 | €131,678 | +€76,399 | +138.2% |
| Equity | 10/15 | €33,048 | €98,125 | +€65,077 | +196.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,048 | €95,125 | +€65,077 | +216.6% |
| Amounts payable | 17/49 | €22,230 | €33,552 | +€11,322 | +50.9% |
| Amounts payable within one year | 42/48 | €22,230 | €32,913 | +€10,683 | +48.1% |
| Trade debts | 44 | €4,847 | €2,981 | -€1,866 | -38.5% |
| Suppliers | 440/4 | €4,847 | €2,981 | -€1,866 | -38.5% |
| Taxes, remuneration and social security | 45 | €13,289 | €27,204 | +€13,915 | +104.7% |
| Taxes | 450/3 | €13,289 | €27,204 | +€13,915 | +104.7% |
| Other amounts payable | 47/48 | €4,094 | €2,728 | -€1,366 | -33.4% |
| Accrued charges and deferred income | 492/3 | - | €639 | +€639 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,672 | €2,186 | +€514 | +30.7% |
| Other operating charges | 640/8 | €326 | €509 | +€184 | +56.4% |
| Gross operating margin | 9900 | €21,112 | €84,511 | +€63,399 | +300.3% |
| Operating profit (loss) | 9901 | €19,114 | €81,815 | +€62,701 | +328.0% |
| Financial charges | 65/66B | -€1 | €181 | +€181 | |
| Recurring financial charges | 65 | -€1 | €181 | +€181 | |
| Profit (loss) for the period before taxes | 9903 | €19,115 | €81,635 | +€62,520 | +327.1% |
| Income taxes | 67/77 | €4,150 | €16,558 | +€12,408 | +299.0% |
| Profit (loss) for the period | 9904 | €14,965 | €65,077 | +€50,113 | +334.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,965 | €65,077 | +€50,113 | +334.9% |
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 10 October 2026 via checked.be.