OLEA CULINARY EXPERTS: 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.
OLEA CULINARY EXPERTS
Largest movements
- Cash +€10,547
up €10,547 (+22.4%), from €47,173 to €57,720
mainly Net result for the year (+€9,951) and Trade debts (+€3,543)
- Receivables within one year +€1,334
up €1,334 (+21.6%), from €6,181 to €7,515
- Profit (loss) carried forward +€9,951
up €9,951 (+35.1%), from -€28,328 to -€18,377
- Trade debts +€3,543
up €3,543 (+73.9%), from €4,792 to €8,335
- Other debts -€876
down €876 (-1.6%), from €54,767 to €53,891
- Advances received -€799
down €799 (-100%), from €799 to €0
- Gross operating margin -€5,191
down €5,191 (-31.9%), from €16,264 to €11,074
- Depreciation -€1,745
down €1,745 (-94.5%), from €1,846 to €101
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.
Derived cash bridge
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 | €53,670 | €65,492 | +€11,821 | +22.0% |
| Fixed assets | 21/28 | €101 | €0 | -€101 | -100% |
| Tangible fixed assets | 22/27 | €101 | €0 | -€101 | -100% |
| Plant, machinery and equipment | 23 | €101 | €0 | -€101 | -100% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €53,569 | €65,492 | +€11,922 | +22.3% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €6,181 | €7,515 | +€1,334 | +21.6% |
| Trade receivables | 40 | €6,181 | €7,515 | +€1,334 | +21.6% |
| Cash at bank and in hand | 54/58 | €47,173 | €57,720 | +€10,547 | +22.4% |
| Deferred charges and accrued income | 490/1 | €215 | €257 | +€42 | +19.4% |
| Total equity and liabilities | 10/49 | €53,670 | €65,492 | +€11,821 | +22.0% |
| Equity | 10/15 | -€8,428 | €1,523 | +€9,951 | |
| Contributions | 10/11 | €19,500 | €19,500 | = | 0.0% |
| Reserves | 13 | €400 | €400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €400 | €400 | = | 0.0% |
| Other | 1319 | €400 | €400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,328 | -€18,377 | +€9,951 | +35.1% |
| Amounts payable | 17/49 | €62,098 | €63,968 | +€1,870 | +3.0% |
| Amounts payable within one year | 42/48 | €62,098 | €63,968 | +€1,870 | +3.0% |
| Trade debts | 44 | €4,792 | €8,335 | +€3,543 | +73.9% |
| Suppliers | 440/4 | €4,792 | €8,335 | +€3,543 | +73.9% |
| Advances received on contracts in progress | 46 | €799 | €0 | -€799 | -100% |
| Taxes, remuneration and social security | 45 | €1,740 | €1,742 | +€3 | +0.1% |
| Taxes | 450/3 | €1,740 | €1,742 | +€3 | +0.1% |
| Other amounts payable | 47/48 | €54,767 | €53,891 | -€876 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,846 | €101 | -€1,745 | -94.5% |
| Other operating charges | 640/8 | €688 | €797 | +€109 | +15.9% |
| Gross operating margin | 9900 | €16,264 | €11,074 | -€5,191 | -31.9% |
| Operating profit (loss) | 9901 | €13,730 | €10,175 | -€3,555 | -25.9% |
| Financial income | 75/76B | €21 | €0 | -€21 | -100% |
| Recurring financial income | 75 | €21 | €0 | -€21 | -100% |
| Financial charges | 65/66B | €307 | €225 | -€83 | -26.9% |
| Recurring financial charges | 65 | €307 | €225 | -€83 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €13,444 | €9,951 | -€3,493 | -26.0% |
| Profit (loss) for the period | 9904 | €13,444 | €9,951 | -€3,493 | -26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,444 | €9,951 | -€3,493 | -26.0% |
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 20 October 2026 via checked.be.