OLI-MA: 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.
OLI-MA
Largest movements
- Tangible fixed assets +€82,805
up €82,805 (+104.7%), from €79,065 to €161,870
- Receivables within one year +€17,381
up €17,381 (+37.6%), from €46,181 to €63,562
of which Trade receivables: +€16,218
- Cash +€9,894
up €9,894 (+66.4%), from €14,902 to €24,796
mainly Net result for the year (+€58,350) and Depreciation (+€52,274)
- Deferred charges and accrued income +€2,839
up €2,839 (+68.2%), from €4,162 to €7,001
- Profit (loss) carried forward +€58,350
up €58,350 (+208.1%), from €28,046 to €86,396
- Current portion of long-term debt +€31,448
up €31,448 (+301.6%), from €10,427 to €41,875
- Tax, wage and social debts +€19,108
up €19,108 (+522.1%), from €3,660 to €22,768
- Debts after one year +€3,206
up €3,206 (+16.9%), from €18,939 to €22,144
- Accrued charges and deferred income +€2,739
new in 2024: €2,739
- Gross operating margin +€81,873
up €81,873 (+101.5%), from €80,647 to €162,520
- Depreciation +€36,607
up €36,607 (+233.7%), from €15,667 to €52,274
- Taxes +€19,108
up €19,108 (+522.1%), from €3,660 to €22,768
- Other operating charges +€5,913
up €5,913 (+40.3%), from €14,657 to €20,569
- Financial charges +€4,739
up €4,739 (+281.9%), from €1,681 to €6,420
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 | €145,322 | €258,243 | +€112,920 | +77.7% |
| Fixed assets | 21/28 | €79,065 | €161,870 | +€82,805 | +104.7% |
| Tangible fixed assets | 22/27 | €79,065 | €161,870 | +€82,805 | +104.7% |
| Furniture and vehicles | 24 | €79,065 | €161,870 | +€82,805 | +104.7% |
| Current assets | 29/58 | €66,258 | €96,372 | +€30,115 | +45.5% |
| Stocks and contracts in progress | 3 | €1,013 | €1,013 | = | 0.0% |
| Stocks | 30/36 | €1,013 | €1,013 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €46,181 | €63,562 | +€17,381 | +37.6% |
| Trade receivables | 40 | €45,824 | €62,042 | +€16,218 | +35.4% |
| Other amounts receivable | 41 | €357 | €1,520 | +€1,163 | +325.7% |
| Cash at bank and in hand | 54/58 | €14,902 | €24,796 | +€9,894 | +66.4% |
| Deferred charges and accrued income | 490/1 | €4,162 | €7,001 | +€2,839 | +68.2% |
| Total equity and liabilities | 10/49 | €145,322 | €258,243 | +€112,920 | +77.7% |
| Equity | 10/15 | €46,715 | €105,065 | +€58,350 | +124.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €69 | €69 | = | 0.0% |
| Non-distributable reserves | 130/1 | €69 | €69 | = | 0.0% |
| Reserves not available under the articles | 1311 | €69 | €69 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,046 | €86,396 | +€58,350 | +208.1% |
| Amounts payable | 17/49 | €98,608 | €153,178 | +€54,570 | +55.3% |
| Amounts payable after more than one year | 17 | €18,939 | €22,144 | +€3,206 | +16.9% |
| Financial debts | 170/4 | €18,939 | €22,144 | +€3,206 | +16.9% |
| Amounts payable within one year | 42/48 | €79,669 | €128,294 | +€48,625 | +61.0% |
| Current portion of amounts payable after more than one year | 42 | €10,427 | €41,875 | +€31,448 | +301.6% |
| Trade debts | 44 | €5,141 | €3,353 | -€1,787 | -34.8% |
| Suppliers | 440/4 | €5,141 | €3,353 | -€1,787 | -34.8% |
| Taxes, remuneration and social security | 45 | €3,660 | €22,768 | +€19,108 | +522.1% |
| Taxes | 450/3 | €3,660 | €22,768 | +€19,108 | +522.1% |
| Other amounts payable | 47/48 | €60,442 | €60,298 | -€144 | -0.2% |
| Accrued charges and deferred income | 492/3 | - | €2,739 | +€2,739 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,667 | €52,274 | +€36,607 | +233.7% |
| Other operating charges | 640/8 | €14,657 | €20,569 | +€5,913 | +40.3% |
| Non-recurring operating charges | 66A | €285 | €2,142 | +€1,857 | +651.6% |
| Gross operating margin | 9900 | €80,647 | €162,520 | +€81,873 | +101.5% |
| Operating profit (loss) | 9901 | €50,038 | €87,535 | +€37,496 | +74.9% |
| Financial income | 75/76B | €52 | €4 | -€48 | -92.3% |
| Recurring financial income | 75 | €52 | €4 | -€48 | -92.3% |
| Financial charges | 65/66B | €1,681 | €6,420 | +€4,739 | +281.9% |
| Recurring financial charges | 65 | €1,681 | €6,420 | +€4,739 | +281.9% |
| Profit (loss) for the period before taxes | 9903 | €48,409 | €81,118 | +€32,710 | +67.6% |
| Income taxes | 67/77 | €3,660 | €22,768 | +€19,108 | +522.1% |
| Profit (loss) for the period | 9904 | €44,749 | €58,350 | +€13,601 | +30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €44,749 | €58,350 | +€13,601 | +30.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.