Oli-D: 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.
Oli-D
Largest movements
- Receivables within one year +€47,839
up €47,839 (+373.8%), from €12,800 to €60,639
of which Trade receivables: +€36,604
- Tangible fixed assets +€37,050
up €37,050 (+24.8%), from €149,435 to €186,485
of which Furniture and vehicles: +€51,744
- Cash +€23,375
up €23,375 (+47.0%), from €49,695 to €73,070
mainly Short-term financial debts (+€45,999) and Net result for the year (+€36,659)
- Stocks and contracts +€3,750
up €3,750 (+16.2%), from €23,195 to €26,945
- Short-term financial debts +€45,999
up €45,999 (+162.0%), from €28,390 to €74,388
- Reserves +€36,659
up €36,659 (+1183.1%), from €3,099 to €39,758
of which Tax-exempt reserves: +€36,659
- Tax, wage and social debts +€28,991
up €28,991 (+126.6%), from €22,901 to €51,892
of which Taxes: +€21,981
- Trade debts -€19,393
down €19,393 (-66.1%), from €29,344 to €9,952
- Debts after one year +€12,167
up €12,167 (+29.4%), from €41,384 to €53,551
- Taxes +€20,775
new in 2025: €20,775
- Staff costs +€14,895
up €14,895 (+19.1%), from €77,967 to €92,862
- Depreciation +€10,812
up €10,812 (+58.0%), from €18,647 to €29,459
- Gross operating margin +€7,969
up €7,969 (+4.5%), from €178,428 to €186,396
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 | €236,055 | €348,069 | +€112,014 | +47.5% |
| Fixed assets | 21/28 | €150,366 | €187,416 | +€37,050 | +24.6% |
| Tangible fixed assets | 22/27 | €149,435 | €186,485 | +€37,050 | +24.8% |
| Land and buildings | 22 | €109,438 | €100,565 | -€8,873 | -8.1% |
| Plant, machinery and equipment | 23 | €21,958 | €16,138 | -€5,820 | -26.5% |
| Furniture and vehicles | 24 | €18,039 | €69,783 | +€51,744 | +286.8% |
| Financial fixed assets | 28 | €931 | €931 | = | 0.0% |
| Current assets | 29/58 | €85,690 | €160,653 | +€74,964 | +87.5% |
| Stocks and contracts in progress | 3 | €23,195 | €26,945 | +€3,750 | +16.2% |
| Stocks | 30/36 | €23,195 | €26,945 | +€3,750 | +16.2% |
| Amounts receivable within one year | 40/41 | €12,800 | €60,639 | +€47,839 | +373.8% |
| Trade receivables | 40 | €6,320 | €42,924 | +€36,604 | +579.2% |
| Other amounts receivable | 41 | €6,480 | €17,714 | +€11,235 | +173.4% |
| Cash at bank and in hand | 54/58 | €49,695 | €73,070 | +€23,375 | +47.0% |
| Total equity and liabilities | 10/49 | €236,055 | €348,069 | +€112,014 | +47.5% |
| Equity | 10/15 | €78,020 | €114,679 | +€36,659 | +47.0% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Outside capital | 11 | €30,987 | - | -€30,987 | |
| Other | 1109/19 | €30,987 | - | -€30,987 | |
| Reserves | 13 | €3,099 | €39,758 | +€36,659 | +1183.1% |
| Non-distributable reserves | 130/1 | €3,099 | - | -€3,099 | |
| Legal reserve | 130 | €3,099 | - | -€3,099 | |
| Tax-exempt reserves | 132 | - | €36,659 | +€36,659 | |
| Distributable reserves | 133 | - | €3,099 | +€3,099 | |
| Profit (loss) carried forward | 14 | €43,935 | €43,935 | = | 0.0% |
| Amounts payable | 17/49 | €158,035 | €233,390 | +€75,355 | +47.7% |
| Amounts payable after more than one year | 17 | €41,384 | €53,551 | +€12,167 | +29.4% |
| Financial debts | 170/4 | €41,384 | €53,551 | +€12,167 | +29.4% |
| Amounts payable within one year | 42/48 | €116,651 | €179,839 | +€63,188 | +54.2% |
| Current portion of amounts payable after more than one year | 42 | €36,016 | €43,606 | +€7,590 | +21.1% |
| Financial debts | 43 | €28,390 | €74,388 | +€45,999 | +162.0% |
| Credit institutions | 430/8 | €28,390 | €74,388 | +€45,999 | +162.0% |
| Trade debts | 44 | €29,344 | €9,952 | -€19,393 | -66.1% |
| Suppliers | 440/4 | €29,344 | €9,952 | -€19,393 | -66.1% |
| Taxes, remuneration and social security | 45 | €22,901 | €51,892 | +€28,991 | +126.6% |
| Taxes | 450/3 | €17,500 | €39,481 | +€21,981 | +125.6% |
| Remuneration and social security | 454/9 | €5,401 | €12,411 | +€7,010 | +129.8% |
| Remuneration, social security and pensions | 62 | €77,967 | €92,862 | +€14,895 | +19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,647 | €29,459 | +€10,812 | +58.0% |
| Other operating charges | 640/8 | €1,980 | €1,784 | -€196 | -9.9% |
| Gross operating margin | 9900 | €178,428 | €186,396 | +€7,969 | +4.5% |
| Operating profit (loss) | 9901 | €79,833 | €62,291 | -€17,541 | -22.0% |
| Financial income | 75/76B | €19 | - | -€19 | |
| Recurring financial income | 75 | €19 | - | -€19 | |
| Financial charges | 65/66B | €6,300 | €4,857 | -€1,443 | -22.9% |
| Recurring financial charges | 65 | €6,300 | €4,857 | -€1,443 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €73,552 | €57,435 | -€16,117 | -21.9% |
| Income taxes | 67/77 | - | €20,775 | +€20,775 | |
| Profit (loss) for the period | 9904 | €73,552 | €36,659 | -€36,893 | -50.2% |
| Profit (loss) for the period to be appropriated | 9905 | €73,552 | €36,659 | -€36,893 | -50.2% |
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 2 October 2026 via checked.be.