OLEYS: 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.
OLEYS
Largest movements
- Receivables within one year +€44,587
up €44,587 (+320.5%), from €13,910 to €58,498
of which Other amounts receivable: +€22,865
- Cash -€13,136
down €13,136 (-7.9%), from €165,490 to €152,354
mainly Contributions, distributions and other (-€68,501) and Receivables within one year (-€44,587)
- Tangible fixed assets +€8,572
new in 2025: €8,572
- Receivables after one year -€7,193
down €7,193 (-5.7%), from €126,606 to €119,413
- Other debts +€51,514
up €51,514 (+85.1%), from €60,514 to €112,028
- Tax, wage and social debts -€17,378
down €17,378 (-55.5%), from €31,286 to €13,908
of which Taxes: -€19,559
- Gross operating margin -€48,108
down €48,108 (-35.1%), from €136,981 to €88,874
- Taxes -€12,696
down €12,696 (-40.0%), from €31,705 to €19,009
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 | €330,547 | €362,504 | +€31,957 | +9.7% |
| Fixed assets | 21/28 | €20,150 | €28,722 | +€8,572 | +42.5% |
| Tangible fixed assets | 22/27 | - | €8,572 | +€8,572 | |
| Furniture and vehicles | 24 | - | €8,572 | +€8,572 | |
| Financial fixed assets | 28 | €20,150 | €20,150 | = | 0.0% |
| Current assets | 29/58 | €310,397 | €333,782 | +€23,385 | +7.5% |
| Amounts receivable after more than one year | 29 | €126,606 | €119,413 | -€7,193 | -5.7% |
| Other amounts receivable | 291 | €126,606 | €119,413 | -€7,193 | -5.7% |
| Amounts receivable within one year | 40/41 | €13,910 | €58,498 | +€44,587 | +320.5% |
| Trade receivables | 40 | €0 | €21,723 | +€21,723 | |
| Other amounts receivable | 41 | €13,910 | €36,775 | +€22,865 | +164.4% |
| Cash at bank and in hand | 54/58 | €165,490 | €152,354 | -€13,136 | -7.9% |
| Deferred charges and accrued income | 490/1 | €4,391 | €3,518 | -€873 | -19.9% |
| Total equity and liabilities | 10/49 | €330,547 | €362,504 | +€31,957 | +9.7% |
| Equity | 10/15 | €110,197 | €110,197 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €105,197 | €105,197 | = | 0.0% |
| Distributable reserves | 133 | €105,197 | €105,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €220,350 | €252,307 | +€31,957 | +14.5% |
| Amounts payable after more than one year | 17 | €120,000 | €120,000 | = | 0.0% |
| Financial debts | 170/4 | €120,000 | €120,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €94,470 | €126,427 | +€31,957 | +33.8% |
| Trade debts | 44 | €2,670 | €491 | -€2,179 | -81.6% |
| Suppliers | 440/4 | €2,670 | €491 | -€2,179 | -81.6% |
| Taxes, remuneration and social security | 45 | €31,286 | €13,908 | -€17,378 | -55.5% |
| Taxes | 450/3 | €31,286 | €11,728 | -€19,559 | -62.5% |
| Remuneration and social security | 454/9 | - | €2,180 | +€2,180 | |
| Other amounts payable | 47/48 | €60,514 | €112,028 | +€51,514 | +85.1% |
| Accrued charges and deferred income | 492/3 | €5,880 | €5,880 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,003 | +€1,003 | |
| Other operating charges | 640/8 | €837 | €858 | +€21 | +2.5% |
| Gross operating margin | 9900 | €136,981 | €88,874 | -€48,108 | -35.1% |
| Operating profit (loss) | 9901 | €136,144 | €87,013 | -€49,131 | -36.1% |
| Financial income | 75/76B | €7,189 | €6,681 | -€509 | -7.1% |
| Recurring financial income | 75 | €7,189 | €6,681 | -€509 | -7.1% |
| Financial charges | 65/66B | €6,431 | €6,183 | -€249 | -3.9% |
| Recurring financial charges | 65 | €6,431 | €6,183 | -€249 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €136,902 | €87,511 | -€49,392 | -36.1% |
| Income taxes | 67/77 | €31,705 | €19,009 | -€12,696 | -40.0% |
| Profit (loss) for the period | 9904 | €105,197 | €68,501 | -€36,696 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €105,197 | €68,501 | -€36,696 | -34.9% |
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 10 October 2026 via checked.be.