OLEMANS DIRK: 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.
OLEMANS DIRK
Largest movements
- Current investments +€49,590
up €49,590 (+49.6%), from €100,000 to €149,590
- Tangible fixed assets -€25,465
down €25,465 (-3.4%), from €748,239 to €722,774
of which Land and buildings: -€23,035
- Reserves +€48,951
up €48,951 (+5.6%), from €873,455 to €922,405
- Tax, wage and social debts -€21,664
down €21,664 (-59.6%), from €36,352 to €14,689
- Gross operating margin -€289,456
down €289,456 (-73.0%), from €396,758 to €107,302
- Taxes -€90,734
down €90,734 (-78.0%), from €116,352 to €25,619
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 | €921,927 | €943,959 | +€22,032 | +2.4% |
| Fixed assets | 21/28 | €748,239 | €722,774 | -€25,465 | -3.4% |
| Tangible fixed assets | 22/27 | €748,239 | €722,774 | -€25,465 | -3.4% |
| Land and buildings | 22 | €739,152 | €716,118 | -€23,035 | -3.1% |
| Furniture and vehicles | 24 | €9,087 | €6,656 | -€2,430 | -26.7% |
| Current assets | 29/58 | €173,688 | €221,185 | +€47,498 | +27.3% |
| Amounts receivable within one year | 40/41 | - | €6,291 | +€6,291 | |
| Other amounts receivable | 41 | - | €6,291 | +€6,291 | |
| Current investments | 50/53 | €100,000 | €149,590 | +€49,590 | +49.6% |
| Cash at bank and in hand | 54/58 | €71,576 | €63,317 | -€8,259 | -11.5% |
| Deferred charges and accrued income | 490/1 | €2,111 | €1,988 | -€124 | -5.9% |
| Total equity and liabilities | 10/49 | €921,927 | €943,959 | +€22,032 | +2.4% |
| Equity | 10/15 | €879,652 | €928,603 | +€48,951 | +5.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €873,455 | €922,405 | +€48,951 | +5.6% |
| Distributable reserves | 133 | €873,455 | €922,405 | +€48,951 | +5.6% |
| Amounts payable | 17/49 | €42,274 | €15,356 | -€26,918 | -63.7% |
| Amounts payable within one year | 42/48 | €42,274 | €15,356 | -€26,918 | -63.7% |
| Trade debts | 44 | €1,821 | €668 | -€1,154 | -63.3% |
| Suppliers | 440/4 | €1,821 | €668 | -€1,154 | -63.3% |
| Taxes, remuneration and social security | 45 | €36,352 | €14,689 | -€21,664 | -59.6% |
| Taxes | 450/3 | €36,352 | €14,689 | -€21,664 | -59.6% |
| Other amounts payable | 47/48 | €4,101 | - | -€4,101 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,099 | €26,929 | -€170 | -0.6% |
| Other operating charges | 640/8 | €7,952 | €8,151 | +€199 | +2.5% |
| Gross operating margin | 9900 | €396,758 | €107,302 | -€289,456 | -73.0% |
| Operating profit (loss) | 9901 | €361,707 | €72,222 | -€289,485 | -80.0% |
| Financial income | 75/76B | €0 | €3,271 | +€3,271 | +10,902,067% |
| Recurring financial income | 75 | €0 | €3,271 | +€3,271 | +10,902,067% |
| Financial charges | 65/66B | €489 | €923 | +€434 | +88.8% |
| Recurring financial charges | 65 | €489 | €923 | +€434 | +88.8% |
| Profit (loss) for the period before taxes | 9903 | €361,218 | €74,569 | -€286,649 | -79.4% |
| Income taxes | 67/77 | €116,352 | €25,619 | -€90,734 | -78.0% |
| Profit (loss) for the period | 9904 | €244,865 | €48,951 | -€195,915 | -80.0% |
| Profit (loss) for the period to be appropriated | 9905 | €244,865 | €48,951 | -€195,915 | -80.0% |
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 15 October 2026 via checked.be.