Oleys Shipping: 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.
Oleys Shipping
Largest movements
- Tangible fixed assets -€27,333
down €27,333 (-7.4%), from €368,819 to €341,486
- Receivables within one year +€5,646
up €5,646 (+76.8%), from €7,350 to €12,996
of which Trade receivables: +€5,610
- Cash +€5,465
up €5,465 (+126.7%), from €4,313 to €9,778
mainly Depreciation (+€27,333) and Short-term financial debts (+€7,193)
- Debts after one year -€38,443
down €38,443 (-12.9%), from €298,481 to €260,038
- Short-term financial debts +€7,193
up €7,193 (+104.9%), from €6,857 to €14,050
- Accrued charges and deferred income +€6,540
new in 2025: €6,540
- Provisions +€3,953
new in 2025: €3,953
- Gross operating margin -€18,366
down €18,366 (-25.8%), from €71,143 to €52,778
- Financial charges -€14,856
down €14,856 (-47.4%), from €31,309 to €16,453
- Depreciation -€13,848
down €13,848 (-33.6%), from €41,181 to €27,333
- Provisions +€3,953
new in 2025: €3,953
- Other operating charges -€992
down €992 (-54.7%), from €1,812 to €820
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 | €380,482 | €364,260 | -€16,223 | -4.3% |
| Fixed assets | 21/28 | €368,819 | €341,486 | -€27,333 | -7.4% |
| Tangible fixed assets | 22/27 | €368,819 | €341,486 | -€27,333 | -7.4% |
| Plant, machinery and equipment | 23 | €368,819 | €341,486 | -€27,333 | -7.4% |
| Current assets | 29/58 | €11,663 | €22,774 | +€11,111 | +95.3% |
| Amounts receivable within one year | 40/41 | €7,350 | €12,996 | +€5,646 | +76.8% |
| Trade receivables | 40 | €7,200 | €12,810 | +€5,610 | +77.9% |
| Other amounts receivable | 41 | €151 | €186 | +€36 | +23.7% |
| Cash at bank and in hand | 54/58 | €4,313 | €9,778 | +€5,465 | +126.7% |
| Total equity and liabilities | 10/49 | €380,482 | €364,260 | -€16,223 | -4.3% |
| Equity | 10/15 | €36,841 | €40,847 | +€4,006 | +10.9% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | - | €847 | +€847 | |
| Distributable reserves | 133 | - | €847 | +€847 | |
| Profit (loss) carried forward | 14 | -€3,159 | €0 | +€3,159 | |
| Provisions and deferred taxes | 16 | - | €3,953 | +€3,953 | |
| Provisions for liabilities and charges | 160/5 | - | €3,953 | +€3,953 | |
| Major repairs and maintenance | 162 | - | €3,953 | +€3,953 | |
| Amounts payable | 17/49 | €343,641 | €319,460 | -€24,181 | -7.0% |
| Amounts payable after more than one year | 17 | €298,481 | €260,038 | -€38,443 | -12.9% |
| Financial debts | 170/4 | €298,481 | €260,038 | -€38,443 | -12.9% |
| Amounts payable within one year | 42/48 | €45,160 | €52,882 | +€7,722 | +17.1% |
| Current portion of amounts payable after more than one year | 42 | €31,250 | €31,250 | = | 0.0% |
| Financial debts | 43 | €6,857 | €14,050 | +€7,193 | +104.9% |
| Other loans | 439 | €6,857 | €14,050 | +€7,193 | +104.9% |
| Trade debts | 44 | - | €176 | +€176 | |
| Suppliers | 440/4 | - | €176 | +€176 | |
| Taxes, remuneration and social security | 45 | - | €212 | +€212 | |
| Taxes | 450/3 | - | €212 | +€212 | |
| Other amounts payable | 47/48 | €7,053 | €7,194 | +€141 | +2.0% |
| Accrued charges and deferred income | 492/3 | - | €6,540 | +€6,540 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,181 | €27,333 | -€13,848 | -33.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €3,953 | +€3,953 | |
| Other operating charges | 640/8 | €1,812 | €820 | -€992 | -54.7% |
| Gross operating margin | 9900 | €71,143 | €52,778 | -€18,366 | -25.8% |
| Operating profit (loss) | 9901 | €28,151 | €20,671 | -€7,479 | -26.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €31,309 | €16,453 | -€14,856 | -47.4% |
| Recurring financial charges | 65 | €31,309 | €16,453 | -€14,856 | -47.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,159 | €4,218 | +€7,377 | |
| Income taxes | 67/77 | - | €212 | +€212 | |
| Profit (loss) for the period | 9904 | -€3,159 | €4,006 | +€7,165 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,159 | €4,006 | +€7,165 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.