OL ADVISOR: what changed
Two fiscal 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.
OL ADVISOR
Largest movements
- Cash -€29,904
down €29,904 (-72.0%), from €41,532 to €11,629
mainly Other debts (-€43,350) and Deferred charges and accrued income (-€20,500)
- Deferred charges and accrued income +€20,500
up €20,500 (+46.6%), from €44,000 to €64,500
- Receivables within one year +€5,469
up €5,469 (+11.0%), from €49,699 to €55,167
of which Other amounts receivable: +€8,294
- Tangible fixed assets -€2,288
down €2,288 (-100.0%), from €2,288 to €0
- Profit (loss) carried forward +€45,911
up €45,911 (+66.3%), from €69,232 to €115,143
- Other debts -€43,350
down €43,350 (-88.1%), from €49,224 to €5,874
- Tax, wage and social debts -€8,801
down €8,801 (-76.5%), from €11,504 to €2,703
of which Taxes: -€8,801
- Gross operating margin -€10,150
down €10,150, from €8,326 to -€1,825
- Financial income +€6,051
up €6,051 (+13.7%), from €44,108 to €50,160
- Depreciation +€2,288
new in 2024: €2,288
- Taxes -€2,000
no longer reported in 2024 (was €2,000)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €137,519 | €131,296 | -€6,223 | -4.5% |
| Fixed assets | 21/28 | €2,288 | €0 | -€2,288 | -100.0% |
| Tangible fixed assets | 22/27 | €2,288 | €0 | -€2,288 | -100.0% |
| Other tangible fixed assets | 26 | €2,288 | €0 | -€2,288 | -100.0% |
| Current assets | 29/58 | €135,231 | €131,296 | -€3,935 | -2.9% |
| Amounts receivable within one year | 40/41 | €49,699 | €55,167 | +€5,469 | +11.0% |
| Trade receivables | 40 | €2,825 | - | -€2,825 | |
| Other amounts receivable | 41 | €46,874 | €55,167 | +€8,294 | +17.7% |
| Cash at bank and in hand | 54/58 | €41,532 | €11,629 | -€29,904 | -72.0% |
| Deferred charges and accrued income | 490/1 | €44,000 | €64,500 | +€20,500 | +46.6% |
| Total equity and liabilities | 10/49 | €137,519 | €131,296 | -€6,223 | -4.5% |
| Equity | 10/15 | €71,092 | €117,003 | +€45,911 | +64.6% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,232 | €115,143 | +€45,911 | +66.3% |
| Amounts payable | 17/49 | €66,427 | €14,293 | -€52,134 | -78.5% |
| Amounts payable within one year | 42/48 | €64,115 | €11,981 | -€52,134 | -81.3% |
| Trade debts | 44 | €3,387 | €3,404 | +€17 | +0.5% |
| Suppliers | 440/4 | €3,387 | €3,404 | +€17 | +0.5% |
| Taxes, remuneration and social security | 45 | €11,504 | €2,703 | -€8,801 | -76.5% |
| Taxes | 450/3 | €10,801 | €2,000 | -€8,801 | -81.5% |
| Remuneration and social security | 454/9 | €703 | €703 | = | 0.0% |
| Other amounts payable | 47/48 | €49,224 | €5,874 | -€43,350 | -88.1% |
| Accrued charges and deferred income | 492/3 | €2,312 | €2,312 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,288 | +€2,288 | |
| Other operating charges | 640/8 | - | €1 | +€1 | |
| Gross operating margin | 9900 | €8,326 | -€1,825 | -€10,150 | |
| Operating profit (loss) | 9901 | €8,326 | -€4,114 | -€12,439 | |
| Financial income | 75/76B | €44,108 | €50,160 | +€6,051 | +13.7% |
| Recurring financial income | 75 | €44,108 | €50,160 | +€6,051 | +13.7% |
| Financial charges | 65/66B | €188 | €135 | -€53 | -28.2% |
| Recurring financial charges | 65 | €188 | €135 | -€53 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €52,246 | €45,911 | -€6,335 | -12.1% |
| Income taxes | 67/77 | €2,000 | - | -€2,000 | |
| Profit (loss) for the period | 9904 | €50,246 | €45,911 | -€4,335 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €50,246 | €45,911 | -€4,335 | -8.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.