OLIAMI: 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.
OLIAMI
Largest movements
- Cash -€26,544
down €26,544 (-11.2%), from €236,236 to €209,692
mainly Tax, wage and social debts (-€23,529) and Net result for the year (-€3,375)
- Tax, wage and social debts -€23,529
down €23,529 (-100%), from €23,529 to €0
- Profit (loss) carried forward -€3,375
down €3,375 (-42.7%), from €7,897 to €4,523
- Financial income -€2,087
down €2,087 (-68.0%), from €3,067 to €980
- Financial charges -€1,351
down €1,351 (-95.7%), from €1,411 to €60
- Gross operating margin +€1,127
up €1,127 (+23.0%), from -€4,903 to -€3,775
- Other operating charges +€366
up €366 (+239%), from €153 to €520
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.
Derived cash bridge
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 | €238,026 | €211,110 | -€26,916 | -11.3% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €238,026 | €211,110 | -€26,916 | -11.3% |
| Amounts receivable within one year | 40/41 | €1,576 | €1,418 | -€158 | -10.0% |
| Trade receivables | 40 | €257 | €0 | -€257 | -100% |
| Other amounts receivable | 41 | €1,319 | €1,418 | +€99 | +7.5% |
| Cash at bank and in hand | 54/58 | €236,236 | €209,692 | -€26,544 | -11.2% |
| Deferred charges and accrued income | 490/1 | €215 | €0 | -€215 | -100% |
| Total equity and liabilities | 10/49 | €238,026 | €211,110 | -€26,916 | -11.3% |
| Equity | 10/15 | €214,338 | €210,963 | -€3,375 | -1.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €201,440 | €201,440 | = | 0.0% |
| Distributable reserves | 133 | €201,440 | €201,440 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,897 | €4,523 | -€3,375 | -42.7% |
| Amounts payable | 17/49 | €23,689 | €147 | -€23,541 | -99.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €23,689 | €147 | -€23,541 | -99.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €0 | €147 | +€147 | |
| Suppliers | 440/4 | €0 | €147 | +€147 | |
| Taxes, remuneration and social security | 45 | €23,529 | €0 | -€23,529 | -100% |
| Taxes | 450/3 | €23,529 | €0 | -€23,529 | -100% |
| Other amounts payable | 47/48 | €160 | €0 | -€160 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €153 | €520 | +€366 | +239% |
| Non-recurring operating charges | 66A | €8,674 | €0 | -€8,674 | -100% |
| Gross operating margin | 9900 | -€4,903 | -€3,775 | +€1,127 | +23.0% |
| Operating profit (loss) | 9901 | -€13,730 | -€4,295 | +€9,435 | +68.7% |
| Financial income | 75/76B | €3,067 | €980 | -€2,087 | -68.0% |
| Recurring financial income | 75 | €3,067 | €980 | -€2,087 | -68.0% |
| Financial charges | 65/66B | €1,411 | €60 | -€1,351 | -95.7% |
| Recurring financial charges | 65 | €1,411 | €60 | -€1,351 | -95.7% |
| Profit (loss) for the period before taxes | 9903 | -€12,073 | -€3,375 | +€8,698 | +72.0% |
| Income taxes | 67/77 | €29 | €0 | -€29 | -100% |
| Profit (loss) for the period | 9904 | -€12,103 | -€3,375 | +€8,728 | +72.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,103 | -€3,375 | +€8,728 | +72.1% |
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 17 October 2026 via checked.be.