OLAF: 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.
OLAF
Largest movements
- Tangible fixed assets +€7,092
up €7,092 (+3.2%), from €224,551 to €231,643
of which Other tangible fixed assets: +€231,643
- Other debts +€7,694
up €7,694 (+9.7%), from €79,312 to €87,006
- Gross operating margin +€1,322
up €1,322 (+20.6%), from €6,416 to €7,738
- Depreciation -€179
down €179 (-3.4%), from €5,183 to €5,005
- Other operating charges +€107
up €107 (+3.1%), from €3,458 to €3,565
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 | €226,936 | €233,851 | +€6,915 | +3.0% |
| Fixed assets | 21/28 | €224,551 | €231,643 | +€7,092 | +3.2% |
| Tangible fixed assets | 22/27 | €224,551 | €231,643 | +€7,092 | +3.2% |
| Land and buildings | 22 | €224,551 | - | -€224,551 | |
| Other tangible fixed assets | 26 | - | €231,643 | +€231,643 | |
| Current assets | 29/58 | €2,385 | €2,208 | -€177 | -7.4% |
| Amounts receivable within one year | 40/41 | €1,932 | - | -€1,932 | |
| Trade receivables | 40 | €1,932 | - | -€1,932 | |
| Cash at bank and in hand | 54/58 | €453 | €243 | -€210 | -46.4% |
| Deferred charges and accrued income | 490/1 | - | €1,965 | +€1,965 | |
| Total equity and liabilities | 10/49 | €226,936 | €233,851 | +€6,915 | +3.0% |
| Equity | 10/15 | €146,854 | €145,947 | -€907 | -0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €347,237 | €347,237 | = | 0.0% |
| Distributable reserves | 133 | €347,237 | €347,237 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€218,983 | -€219,890 | -€907 | -0.4% |
| Amounts payable | 17/49 | €80,082 | €87,904 | +€7,822 | +9.8% |
| Amounts payable within one year | 42/48 | €80,082 | €87,904 | +€7,822 | +9.8% |
| Trade debts | 44 | €771 | €898 | +€128 | +16.6% |
| Suppliers | 440/4 | €771 | €898 | +€128 | +16.6% |
| Other amounts payable | 47/48 | €79,312 | €87,006 | +€7,694 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,183 | €5,005 | -€179 | -3.4% |
| Other operating charges | 640/8 | €3,458 | €3,565 | +€107 | +3.1% |
| Gross operating margin | 9900 | €6,416 | €7,738 | +€1,322 | +20.6% |
| Operating profit (loss) | 9901 | -€2,225 | -€832 | +€1,394 | +62.6% |
| Financial charges | 65/66B | €45 | €75 | +€30 | +66.7% |
| Recurring financial charges | 65 | €45 | €75 | +€30 | +66.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,270 | -€907 | +€1,364 | +60.1% |
| Profit (loss) for the period | 9904 | -€2,270 | -€907 | +€1,364 | +60.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,270 | -€907 | +€1,364 | +60.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.