OL TEC DESIGN: 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.
OL TEC DESIGN
Largest movements
- Tangible fixed assets -€4,020
down €4,020 (-43.2%), from €9,310 to €5,291
- Cash -€3,731
down €3,731 (-49.2%), from €7,584 to €3,854
mainly Net result for the year (-€5,733) and Receivables within one year (-€3,211)
- Receivables within one year +€3,211
up €3,211 (+42.4%), from €7,576 to €10,787
of which Trade receivables: +€4,187
- Profit (loss) carried forward -€5,733
down €5,733 (-177%), from -€3,231 to -€8,964
- Trade debts +€2,461
up €2,461 (+616%), from €400 to €2,860
- Current portion of long-term debt -€1,859
down €1,859 (-100%), from €1,859 to €0
- Other debts +€324
up €324 (+8.4%), from €3,854 to €4,177
- Accrued charges and deferred income +€265
new in 2025: €265
- Gross operating margin +€8,029
up €8,029, from -€7,895 to €134
- Write-downs -€4,170
down €4,170 (-100%), from €4,170 to €0
- Other operating charges +€779
up €779 (+107%), from €727 to €1,506
- Financial charges +€195
up €195 (+133%), from €147 to €341
- Depreciation +€87
up €87 (+2.2%), from €3,933 to €4,020
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 | €24,882 | €20,339 | -€4,543 | -18.3% |
| Fixed assets | 21/28 | €9,310 | €5,291 | -€4,020 | -43.2% |
| Tangible fixed assets | 22/27 | €9,310 | €5,291 | -€4,020 | -43.2% |
| Furniture and vehicles | 24 | €9,310 | €5,291 | -€4,020 | -43.2% |
| Current assets | 29/58 | €15,571 | €15,048 | -€523 | -3.4% |
| Amounts receivable within one year | 40/41 | €7,576 | €10,787 | +€3,211 | +42.4% |
| Trade receivables | 40 | €6,322 | €10,508 | +€4,187 | +66.2% |
| Other amounts receivable | 41 | €1,254 | €279 | -€976 | -77.8% |
| Cash at bank and in hand | 54/58 | €7,584 | €3,854 | -€3,731 | -49.2% |
| Deferred charges and accrued income | 490/1 | €411 | €407 | -€4 | -0.9% |
| Total equity and liabilities | 10/49 | €24,882 | €20,339 | -€4,543 | -18.3% |
| Equity | 10/15 | €18,769 | €13,036 | -€5,733 | -30.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €0 | -€2,000 | -100% |
| Reserves not available under the articles | 1311 | €2,000 | €0 | -€2,000 | -100% |
| Distributable reserves | 133 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | -€3,231 | -€8,964 | -€5,733 | -177% |
| Amounts payable | 17/49 | €6,113 | €7,303 | +€1,190 | +19.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €6,113 | €7,037 | +€925 | +15.1% |
| Current portion of amounts payable after more than one year | 42 | €1,859 | €0 | -€1,859 | -100% |
| Trade debts | 44 | €400 | €2,860 | +€2,461 | +616% |
| Suppliers | 440/4 | €400 | €2,860 | +€2,461 | +616% |
| Other amounts payable | 47/48 | €3,854 | €4,177 | +€324 | +8.4% |
| Accrued charges and deferred income | 492/3 | - | €265 | +€265 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,933 | €4,020 | +€87 | +2.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,170 | €0 | -€4,170 | -100% |
| Other operating charges | 640/8 | €727 | €1,506 | +€779 | +107% |
| Non-recurring operating charges | 66A | €305 | €0 | -€305 | -100% |
| Gross operating margin | 9900 | -€7,895 | €134 | +€8,029 | |
| Operating profit (loss) | 9901 | -€17,031 | -€5,391 | +€11,640 | +68.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €147 | €341 | +€195 | +133% |
| Recurring financial charges | 65 | €147 | €341 | +€195 | +133% |
| Profit (loss) for the period before taxes | 9903 | -€17,178 | -€5,733 | +€11,445 | +66.6% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€17,178 | -€5,733 | +€11,445 | +66.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,178 | -€5,733 | +€11,445 | +66.6% |
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 19 October 2026 via checked.be.