OLDA: 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.
OLDA
Largest movements
- Cash +€27,000
up €27,000 (+64.3%), from €42,010 to €69,011
- Deferred charges and accrued income +€26,260
up €26,260 (+168.4%), from €15,590 to €41,850
- Receivables within one year -€15,073
down €15,073 (-71.8%), from €20,984 to €5,911
of which Trade receivables: -€15,674
- Tangible fixed assets -€6,304
down €6,304 (-31.4%), from €20,057 to €13,753
of which Furniture and vehicles: -€5,462
- Stocks and contracts +€1,951
up €1,951 (+17.3%), from €11,277 to €13,228
- Profit (loss) carried forward +€40,119
up €40,119 (+15.2%), from -€264,335 to -€224,216
- Tax, wage and social debts +€32,263
up €32,263 (+133.2%), from €24,214 to €56,477
of which Remuneration and social security: +€23,726
- Trade debts -€32,072
down €32,072 (-27.0%), from €118,954 to €86,882
- Debts after one year -€5,607
down €5,607 (-80.4%), from €6,970 to €1,363
of which Financial debts: -€5,607
- Accrued charges and deferred income -€2,672
down €2,672 (-72.3%), from €3,699 to €1,026
- Gross operating margin +€154,678
up €154,678 (+76.9%), from €201,263 to €355,941
- Staff costs +€92,973
up €92,973 (+46.3%), from €200,847 to €293,820
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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,193 | €150,778 | +€32,585 | +27.6% |
| Fixed assets | 21/28 | €28,332 | €20,778 | -€7,554 | -26.7% |
| Intangible fixed assets | 21 | €7,630 | €6,380 | -€1,250 | -16.4% |
| Tangible fixed assets | 22/27 | €20,057 | €13,753 | -€6,304 | -31.4% |
| Plant, machinery and equipment | 23 | €6,955 | €7,191 | +€236 | +3.4% |
| Furniture and vehicles | 24 | €12,024 | €6,562 | -€5,462 | -45.4% |
| Other tangible fixed assets | 26 | €1,078 | €0 | -€1,078 | -100.0% |
| Financial fixed assets | 28 | €645 | €645 | = | 0.0% |
| Current assets | 29/58 | €89,861 | €130,000 | +€40,139 | +44.7% |
| Stocks and contracts in progress | 3 | €11,277 | €13,228 | +€1,951 | +17.3% |
| Stocks | 30/36 | €11,277 | €13,228 | +€1,951 | +17.3% |
| Amounts receivable within one year | 40/41 | €20,984 | €5,911 | -€15,073 | -71.8% |
| Trade receivables | 40 | €20,984 | €5,311 | -€15,674 | -74.7% |
| Other amounts receivable | 41 | €0 | €601 | +€601 | |
| Cash at bank and in hand | 54/58 | €42,010 | €69,011 | +€27,000 | +64.3% |
| Deferred charges and accrued income | 490/1 | €15,590 | €41,850 | +€26,260 | +168.4% |
| Total equity and liabilities | 10/49 | €118,193 | €150,778 | +€32,585 | +27.6% |
| Equity | 10/15 | -€244,335 | -€204,216 | +€40,119 | +16.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€264,335 | -€224,216 | +€40,119 | +15.2% |
| Amounts payable | 17/49 | €362,528 | €354,994 | -€7,534 | -2.1% |
| Amounts payable after more than one year | 17 | €6,970 | €1,363 | -€5,607 | -80.4% |
| Financial debts | 170/4 | €6,790 | €1,183 | -€5,607 | -82.6% |
| Other amounts payable | 178/9 | €180 | €180 | = | 0.0% |
| Amounts payable within one year | 42/48 | €351,860 | €352,605 | +€745 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €4,852 | €4,525 | -€327 | -6.7% |
| Trade debts | 44 | €118,954 | €86,882 | -€32,072 | -27.0% |
| Suppliers | 440/4 | €118,954 | €86,882 | -€32,072 | -27.0% |
| Taxes, remuneration and social security | 45 | €24,214 | €56,477 | +€32,263 | +133.2% |
| Taxes | 450/3 | €3,781 | €12,318 | +€8,538 | +225.8% |
| Remuneration and social security | 454/9 | €20,433 | €44,159 | +€23,726 | +116.1% |
| Other amounts payable | 47/48 | €203,840 | €204,720 | +€881 | +0.4% |
| Accrued charges and deferred income | 492/3 | €3,699 | €1,026 | -€2,672 | -72.3% |
| Remuneration, social security and pensions | 62 | €200,847 | €293,820 | +€92,973 | +46.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,246 | €15,279 | +€2,033 | +15.4% |
| Other operating charges | 640/8 | €2,481 | €3,647 | +€1,166 | +47.0% |
| Gross operating margin | 9900 | €201,263 | €355,941 | +€154,678 | +76.9% |
| Operating profit (loss) | 9901 | -€15,311 | €43,194 | +€58,506 | |
| Financial income | 75/76B | €2,007 | €611 | -€1,396 | -69.5% |
| Recurring financial income | 75 | €2,007 | €611 | -€1,396 | -69.5% |
| Financial charges | 65/66B | €4,516 | €3,686 | -€829 | -18.4% |
| Recurring financial charges | 65 | €4,516 | €3,686 | -€829 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | -€17,820 | €40,119 | +€57,939 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€17,820 | €40,119 | +€57,939 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,820 | €40,119 | +€57,939 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.