OLEA CONSULT: 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.
OLEA CONSULT
Largest movements
- Receivables within one year +€46,827
up €46,827 (+76.4%), from €61,256 to €108,082
of which Other amounts receivable: +€37,692
- Tangible fixed assets -€9,967
down €9,967 (-24.4%), from €40,888 to €30,921
- Cash -€2,221
down €2,221 (-30.0%), from €7,409 to €5,188
mainly Receivables within one year (-€46,827) and Debts after one year (-€8,780)
- Profit (loss) carried forward +€28,744
up €28,744 (+65.0%), from €44,241 to €72,984
- Tax, wage and social debts +€15,256
up €15,256 (+65.0%), from €23,478 to €38,734
of which Taxes: +€13,429
- Debts after one year -€8,780
down €8,780 (-30.2%), from €29,039 to €20,259
- Trade debts -€2,041
down €2,041 (-71.2%), from €2,866 to €826
- Gross operating margin +€4,935
up €4,935 (+10.4%), from €47,420 to €52,355
- Other operating charges -€2,506
down €2,506 (-85.0%), from €2,947 to €442
- Financial charges +€2,121
up €2,121 (+122.8%), from €1,727 to €3,848
- Taxes +€711
up €711 (+9.0%), from €7,911 to €8,622
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 | €110,062 | €144,882 | +€34,820 | +31.6% |
| Fixed assets | 21/28 | €41,398 | €31,371 | -€10,027 | -24.2% |
| Tangible fixed assets | 22/27 | €40,888 | €30,921 | -€9,967 | -24.4% |
| Furniture and vehicles | 24 | €40,888 | €30,921 | -€9,967 | -24.4% |
| Financial fixed assets | 28 | €510 | €450 | -€60 | -11.8% |
| Current assets | 29/58 | €68,665 | €113,512 | +€44,847 | +65.3% |
| Stocks and contracts in progress | 3 | - | €242 | +€242 | |
| Stocks | 30/36 | - | €242 | +€242 | |
| Amounts receivable within one year | 40/41 | €61,256 | €108,082 | +€46,827 | +76.4% |
| Trade receivables | 40 | €1,024 | €10,158 | +€9,134 | +892.5% |
| Other amounts receivable | 41 | €60,232 | €97,924 | +€37,692 | +62.6% |
| Cash at bank and in hand | 54/58 | €7,409 | €5,188 | -€2,221 | -30.0% |
| Total equity and liabilities | 10/49 | €110,062 | €144,882 | +€34,820 | +31.6% |
| Equity | 10/15 | €46,241 | €74,984 | +€28,744 | +62.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,241 | €72,984 | +€28,744 | +65.0% |
| Amounts payable | 17/49 | €63,822 | €69,898 | +€6,076 | +9.5% |
| Amounts payable after more than one year | 17 | €29,039 | €20,259 | -€8,780 | -30.2% |
| Financial debts | 170/4 | €29,039 | €20,259 | -€8,780 | -30.2% |
| Amounts payable within one year | 42/48 | €34,783 | €48,339 | +€13,556 | +39.0% |
| Current portion of amounts payable after more than one year | 42 | €8,439 | €8,780 | +€341 | +4.0% |
| Trade debts | 44 | €2,866 | €826 | -€2,041 | -71.2% |
| Suppliers | 440/4 | €2,866 | €826 | -€2,041 | -71.2% |
| Taxes, remuneration and social security | 45 | €23,478 | €38,734 | +€15,256 | +65.0% |
| Taxes | 450/3 | €23,478 | €36,907 | +€13,429 | +57.2% |
| Remuneration and social security | 454/9 | - | €1,827 | +€1,827 | |
| Accrued charges and deferred income | 492/3 | - | €1,300 | +€1,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,014 | €10,317 | +€303 | +3.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €382 | +€382 | |
| Other operating charges | 640/8 | €2,947 | €442 | -€2,506 | -85.0% |
| Gross operating margin | 9900 | €47,420 | €52,355 | +€4,935 | +10.4% |
| Operating profit (loss) | 9901 | €34,459 | €41,214 | +€6,755 | +19.6% |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €1,727 | €3,848 | +€2,121 | +122.8% |
| Recurring financial charges | 65 | €1,727 | €3,848 | +€2,121 | +122.8% |
| Profit (loss) for the period before taxes | 9903 | €32,741 | €37,366 | +€4,625 | +14.1% |
| Income taxes | 67/77 | €7,911 | €8,622 | +€711 | +9.0% |
| Profit (loss) for the period | 9904 | €24,830 | €28,744 | +€3,913 | +15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,830 | €28,744 | +€3,913 | +15.8% |
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 7 October 2026 via checked.be.