OLANSA: 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.
OLANSA
Largest movements
- Cash +€15,566
up €15,566 (+40.6%), from €38,316 to €53,882
mainly Net result for the year (+€7,370) and Depreciation (+€6,490)
- Tangible fixed assets -€6,490
down €6,490 (-3.8%), from €169,111 to €162,621
- Reserves +€7,370
up €7,370 (+7.5%), from €98,634 to €106,004
of which Distributable reserves: +€10,905
- Tax, wage and social debts +€3,872
up €3,872, from €0 to €3,872
- Depreciation -€13,503
down €13,503 (-67.5%), from €19,993 to €6,490
- Taxes +€4,307
up €4,307 (+689.1%), from €625 to €4,932
- Gross operating margin -€1,561
down €1,561 (-6.4%), from €24,210 to €22,649
- Financial income +€876
up €876, from €0 to €876
- Other operating charges +€416
up €416 (+9.1%), from €4,566 to €4,982
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 | €214,968 | €225,748 | +€10,780 | +5.0% |
| Fixed assets | 21/28 | €169,111 | €162,621 | -€6,490 | -3.8% |
| Tangible fixed assets | 22/27 | €169,111 | €162,621 | -€6,490 | -3.8% |
| Land and buildings | 22 | €169,111 | €162,621 | -€6,490 | -3.8% |
| Current assets | 29/58 | €45,857 | €63,127 | +€17,270 | +37.7% |
| Amounts receivable within one year | 40/41 | €6,560 | €8,234 | +€1,674 | +25.5% |
| Other amounts receivable | 41 | €6,560 | €8,234 | +€1,674 | +25.5% |
| Cash at bank and in hand | 54/58 | €38,316 | €53,882 | +€15,566 | +40.6% |
| Deferred charges and accrued income | 490/1 | €981 | €1,011 | +€30 | +3.0% |
| Total equity and liabilities | 10/49 | €214,968 | €225,748 | +€10,780 | +5.0% |
| Equity | 10/15 | €203,634 | €211,004 | +€7,370 | +3.6% |
| Contributions | 10/11 | €105,000 | €105,000 | = | 0.0% |
| Reserves | 13 | €98,634 | €106,004 | +€7,370 | +7.5% |
| Non-distributable reserves | 130/1 | €1,096 | €0 | -€1,096 | -100.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Other | 1319 | €1,096 | €0 | -€1,096 | -100.0% |
| Tax-exempt reserves | 132 | €45,642 | €43,203 | -€2,439 | -5.3% |
| Distributable reserves | 133 | €51,896 | €62,801 | +€10,905 | +21.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €1,313 | €484 | -€829 | -63.2% |
| Deferred taxes | 168 | €1,313 | €484 | -€829 | -63.2% |
| Amounts payable | 17/49 | €10,020 | €14,260 | +€4,240 | +42.3% |
| Amounts payable within one year | 42/48 | €8,120 | €10,444 | +€2,324 | +28.6% |
| Trade debts | 44 | €2,769 | €1,011 | -€1,758 | -63.5% |
| Suppliers | 440/4 | €2,769 | €1,011 | -€1,758 | -63.5% |
| Taxes, remuneration and social security | 45 | €0 | €3,872 | +€3,872 | |
| Taxes | 450/3 | €0 | €3,872 | +€3,872 | |
| Other amounts payable | 47/48 | €5,352 | €5,562 | +€210 | +3.9% |
| Accrued charges and deferred income | 492/3 | €1,900 | €3,816 | +€1,916 | +100.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,993 | €6,490 | -€13,503 | -67.5% |
| Other operating charges | 640/8 | €4,566 | €4,982 | +€416 | +9.1% |
| Gross operating margin | 9900 | €24,210 | €22,649 | -€1,561 | -6.4% |
| Operating profit (loss) | 9901 | -€349 | €11,178 | +€11,526 | |
| Financial income | 75/76B | €0 | €876 | +€876 | |
| Recurring financial income | 75 | €0 | €876 | +€876 | |
| Financial charges | 65/66B | €419 | €581 | +€162 | +38.6% |
| Recurring financial charges | 65 | €419 | €581 | +€162 | +38.6% |
| Profit (loss) for the period before taxes | 9903 | -€768 | €11,473 | +€12,241 | |
| Transfer from deferred taxes | 780 | €829 | €829 | = | 0.0% |
| Income taxes | 67/77 | €625 | €4,932 | +€4,307 | +689.1% |
| Profit (loss) for the period | 9904 | -€564 | €7,370 | +€7,934 | |
| Transfer from tax-exempt reserves | 789 | €2,439 | €2,439 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,875 | €9,809 | +€7,934 | +423.1% |
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 3 October 2026 via checked.be.