OLEMCABANA: 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.
OLEMCABANA
Largest movements
- Cash -€117,125
down €117,125 (-98.3%), from €119,167 to €2,042
mainly Investment in fixed assets (net) (-€100,000) and Net result for the year (-€24,451)
- Financial fixed assets +€100,000
up €100,000 (+2.0%), from €5.0m to €5.1m
No liability line moved by more than 1% of the balance sheet total.
- Financial charges -€75,100
down €75,100 (-99.8%), from €75,249 to €150
- Gross operating margin -€11,228
down €11,228 (-86.7%), from -€12,955 to -€24,183
- Financial income -€8,571
no longer reported in 2024 (was €8,571)
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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,406,827 | €5,360,994 | -€45,833 | -0.8% |
| Fixed assets | 21/28 | €5,016,651 | €5,116,651 | +€100,000 | +2.0% |
| Financial fixed assets | 28 | €5,016,651 | €5,116,651 | +€100,000 | +2.0% |
| Current assets | 29/58 | €390,176 | €244,343 | -€145,833 | -37.4% |
| Amounts receivable within one year | 40/41 | €271,009 | €242,302 | -€28,708 | -10.6% |
| Trade receivables | 40 | - | €75,000 | +€75,000 | |
| Other amounts receivable | 41 | €271,009 | €167,302 | -€103,708 | -38.3% |
| Cash at bank and in hand | 54/58 | €119,167 | €2,042 | -€117,125 | -98.3% |
| Total equity and liabilities | 10/49 | €5,406,827 | €5,360,994 | -€45,833 | -0.8% |
| Equity | 10/15 | -€104,073 | -€128,524 | -€24,451 | -23.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€116,473 | -€140,924 | -€24,451 | -21.0% |
| Amounts payable | 17/49 | €5,510,900 | €5,489,519 | -€21,382 | -0.4% |
| Amounts payable within one year | 42/48 | €5,510,900 | €5,489,519 | -€21,382 | -0.4% |
| Financial debts | 43 | €327,598 | €327,598 | = | 0.0% |
| Other loans | 439 | €327,598 | €327,598 | = | 0.0% |
| Trade debts | 44 | €605 | €1,452 | +€847 | +140.0% |
| Suppliers | 440/4 | €605 | €1,452 | +€847 | +140.0% |
| Taxes, remuneration and social security | 45 | €5,229 | - | -€5,229 | |
| Taxes | 450/3 | €5,229 | - | -€5,229 | |
| Other amounts payable | 47/48 | €5,177,469 | €5,160,469 | -€17,000 | -0.3% |
| Other operating charges | 640/8 | €359 | €118 | -€241 | -67.1% |
| Gross operating margin | 9900 | -€12,955 | -€24,183 | -€11,228 | -86.7% |
| Operating profit (loss) | 9901 | -€13,314 | -€24,301 | -€10,987 | -82.5% |
| Financial income | 75/76B | €8,571 | - | -€8,571 | |
| Recurring financial income | 75 | €8,571 | - | -€8,571 | |
| Financial charges | 65/66B | €75,249 | €150 | -€75,100 | -99.8% |
| Recurring financial charges | 65 | €75,249 | €150 | -€75,100 | -99.8% |
| Profit (loss) for the period before taxes | 9903 | -€79,992 | -€24,451 | +€55,541 | +69.4% |
| Profit (loss) for the period | 9904 | -€79,992 | -€24,451 | +€55,541 | +69.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€79,992 | -€24,451 | +€55,541 | +69.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.