OLCA CONSULTING: 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.
OLCA CONSULTING
Largest movements
- Cash +€23,954
up €23,954 (+82.7%), from €28,961 to €52,915
mainly Net result for the year (+€26,755) and Depreciation (+€1,740)
- Tangible fixed assets -€1,740
down €1,740 (-49.1%), from €3,541 to €1,801
- Profit (loss) carried forward +€26,755
new in 2025: €26,755
- Tax, wage and social debts -€5,735
down €5,735 (-76.1%), from €7,535 to €1,800
- Other debts +€925
up €925 (+52.1%), from €1,774 to €2,698
- Gross operating margin +€5,804
up €5,804 (+17.0%), from €34,160 to €39,964
- Taxes +€1,898
up €1,898 (+27.5%), from €6,902 to €8,800
- Financial charges -€877
down €877 (-26.1%), from €3,360 to €2,483
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 | €43,456 | €65,973 | +€22,517 | +51.8% |
| Fixed assets | 21/28 | €3,541 | €1,801 | -€1,740 | -49.1% |
| Tangible fixed assets | 22/27 | €3,541 | €1,801 | -€1,740 | -49.1% |
| Furniture and vehicles | 24 | €3,541 | €1,801 | -€1,740 | -49.1% |
| Current assets | 29/58 | €39,915 | €64,172 | +€24,257 | +60.8% |
| Amounts receivable within one year | 40/41 | €10,712 | €10,914 | +€202 | +1.9% |
| Trade receivables | 40 | €10,712 | €9,750 | -€962 | -9.0% |
| Other amounts receivable | 41 | - | €1,164 | +€1,164 | |
| Cash at bank and in hand | 54/58 | €28,961 | €52,915 | +€23,954 | +82.7% |
| Deferred charges and accrued income | 490/1 | €241 | €342 | +€101 | +41.8% |
| Total equity and liabilities | 10/49 | €43,456 | €65,973 | +€22,517 | +51.8% |
| Equity | 10/15 | €33,773 | €60,528 | +€26,755 | +79.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €31,273 | €31,273 | = | 0.0% |
| Distributable reserves | 133 | €31,273 | €31,273 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €26,755 | +€26,755 | |
| Amounts payable | 17/49 | €9,683 | €5,444 | -€4,239 | -43.8% |
| Amounts payable within one year | 42/48 | €9,683 | €5,303 | -€4,380 | -45.2% |
| Financial debts | 43 | - | €489 | +€489 | |
| Credit institutions | 430/8 | - | €489 | +€489 | |
| Trade debts | 44 | €374 | €315 | -€59 | -15.7% |
| Suppliers | 440/4 | €374 | €315 | -€59 | -15.7% |
| Taxes, remuneration and social security | 45 | €7,535 | €1,800 | -€5,735 | -76.1% |
| Taxes | 450/3 | €7,535 | €1,800 | -€5,735 | -76.1% |
| Other amounts payable | 47/48 | €1,774 | €2,698 | +€925 | +52.1% |
| Accrued charges and deferred income | 492/3 | - | €141 | +€141 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,740 | €1,740 | +€0 | 0.0% |
| Other operating charges | 640/8 | €380 | €186 | -€194 | -51.1% |
| Gross operating margin | 9900 | €34,160 | €39,964 | +€5,804 | +17.0% |
| Operating profit (loss) | 9901 | €32,040 | €38,038 | +€5,998 | +18.7% |
| Financial income | 75/76B | €55 | €0 | -€55 | -100.0% |
| Recurring financial income | 75 | €55 | €0 | -€55 | -100.0% |
| Financial charges | 65/66B | €3,360 | €2,483 | -€877 | -26.1% |
| Recurring financial charges | 65 | €3,360 | €2,483 | -€877 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €28,735 | €35,555 | +€6,821 | +23.7% |
| Income taxes | 67/77 | €6,902 | €8,800 | +€1,898 | +27.5% |
| Profit (loss) for the period | 9904 | €21,833 | €26,755 | +€4,922 | +22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,833 | €26,755 | +€4,922 | +22.5% |
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.