''OLEA MANAGEMENT'': 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 MANAGEMENT''
Largest movements
- Tangible fixed assets +€15,172
up €15,172 (+229%), from €6,630 to €21,802
of which Furniture and vehicles: +€14,268
- Cash +€9,693
up €9,693 (+68.0%), from €14,250 to €23,943
mainly Net result for the year (+€24,809) and Depreciation (+€4,232)
- Receivables within one year +€2,200
up €2,200 (+15.4%), from €14,277 to €16,477
of which Trade receivables: +€3,039
- Reserves +€20,000
up €20,000 (+156%), from €12,860 to €32,860
of which Distributable reserves: +€20,000
- Profit (loss) carried forward +€4,809
up €4,809, from -€1,157 to €3,651
- Accrued charges and deferred income +€1,991
new in 2025: €1,991
- Gross operating margin +€36,774
up €36,774, from -€1,848 to €34,926
- Taxes +€5,067
up €5,067 (+3,020%), from €168 to €5,235
- Depreciation +€2,479
up €2,479 (+141%), from €1,753 to €4,232
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 | €35,228 | €62,294 | +€27,066 | +76.8% |
| Fixed assets | 21/28 | €6,701 | €21,873 | +€15,172 | +226% |
| Tangible fixed assets | 22/27 | €6,630 | €21,802 | +€15,172 | +229% |
| Land and buildings | 22 | €4,542 | €5,669 | +€1,127 | +24.8% |
| Plant, machinery and equipment | 23 | €737 | €514 | -€223 | -30.2% |
| Furniture and vehicles | 24 | €1,351 | €15,619 | +€14,268 | +1,056% |
| Financial fixed assets | 28 | €71 | €71 | = | 0.0% |
| Current assets | 29/58 | €28,527 | €40,420 | +€11,894 | +41.7% |
| Amounts receivable within one year | 40/41 | €14,277 | €16,477 | +€2,200 | +15.4% |
| Trade receivables | 40 | €13,253 | €16,292 | +€3,039 | +22.9% |
| Other amounts receivable | 41 | €1,024 | €185 | -€839 | -81.9% |
| Cash at bank and in hand | 54/58 | €14,250 | €23,943 | +€9,693 | +68.0% |
| Total equity and liabilities | 10/49 | €35,228 | €62,294 | +€27,066 | +76.8% |
| Equity | 10/15 | €30,303 | €55,111 | +€24,809 | +81.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,860 | €32,860 | +€20,000 | +156% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €11,000 | €31,000 | +€20,000 | +182% |
| Profit (loss) carried forward | 14 | -€1,157 | €3,651 | +€4,809 | |
| Amounts payable | 17/49 | €4,925 | €7,183 | +€2,257 | +45.8% |
| Amounts payable within one year | 42/48 | €4,925 | €5,192 | +€267 | +5.4% |
| Financial debts | 43 | €251 | €110 | -€142 | -56.3% |
| Credit institutions | 430/8 | €251 | €110 | -€142 | -56.3% |
| Trade debts | 44 | €172 | €271 | +€99 | +57.4% |
| Suppliers | 440/4 | €172 | €271 | +€99 | +57.4% |
| Taxes, remuneration and social security | 45 | €4,502 | €4,811 | +€309 | +6.9% |
| Taxes | 450/3 | €4,502 | €4,811 | +€309 | +6.9% |
| Accrued charges and deferred income | 492/3 | - | €1,991 | +€1,991 | |
| Remuneration, social security and pensions | 62 | €381 | €309 | -€72 | -18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,753 | €4,232 | +€2,479 | +141% |
| Other operating charges | 640/8 | €360 | €388 | +€28 | +7.7% |
| Gross operating margin | 9900 | -€1,848 | €34,926 | +€36,774 | |
| Operating profit (loss) | 9901 | -€4,342 | €29,997 | +€34,339 | |
| Financial income | 75/76B | €223 | €185 | -€38 | -16.9% |
| Recurring financial income | 75 | €223 | €185 | -€38 | -16.9% |
| Financial charges | 65/66B | €171 | €139 | -€31 | -18.3% |
| Recurring financial charges | 65 | €171 | €139 | -€31 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,290 | €30,043 | +€34,333 | |
| Income taxes | 67/77 | €168 | €5,235 | +€5,067 | +3,020% |
| Profit (loss) for the period | 9904 | -€4,458 | €24,809 | +€29,266 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,458 | €24,809 | +€29,266 |
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 13 October 2026 via checked.be.