OLIBEL: 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.
OLIBEL
Largest movements
- Tangible fixed assets -€6,021
down €6,021 (-9.1%), from €66,232 to €60,211
- Receivables within one year +€2,408
up €2,408 (+7.5%), from €32,267 to €34,674
of which Trade receivables: +€2,406
- Cash +€1,145
up €1,145 (+24.5%), from €4,668 to €5,813
mainly Depreciation (+€6,021) and Net result for the year (+€5,152)
- Debts after one year -€10,095
down €10,095 (-20.5%), from €49,149 to €39,054
- Profit (loss) carried forward +€5,152
up €5,152 (+16.4%), from €31,361 to €36,512
- Other debts +€2,310
up €2,310 (+86.0%), from €2,686 to €4,996
- Taxes +€465
up €465 (+24.0%), from €1,938 to €2,403
- Financial charges -€417
down €417 (-14.5%), from €2,876 to €2,459
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 | €104,329 | €102,226 | -€2,103 | -2.0% |
| Fixed assets | 21/28 | €66,232 | €60,211 | -€6,021 | -9.1% |
| Tangible fixed assets | 22/27 | €66,232 | €60,211 | -€6,021 | -9.1% |
| Land and buildings | 22 | €66,232 | €60,211 | -€6,021 | -9.1% |
| Current assets | 29/58 | €38,096 | €42,014 | +€3,918 | +10.3% |
| Amounts receivable within one year | 40/41 | €32,267 | €34,674 | +€2,408 | +7.5% |
| Trade receivables | 40 | €32,238 | €34,645 | +€2,406 | +7.5% |
| Other amounts receivable | 41 | €28 | €30 | +€2 | +6.2% |
| Cash at bank and in hand | 54/58 | €4,668 | €5,813 | +€1,145 | +24.5% |
| Deferred charges and accrued income | 490/1 | €1,162 | €1,527 | +€366 | +31.5% |
| Total equity and liabilities | 10/49 | €104,329 | €102,226 | -€2,103 | -2.0% |
| Equity | 10/15 | €39,421 | €44,572 | +€5,152 | +13.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,361 | €36,512 | +€5,152 | +16.4% |
| Amounts payable | 17/49 | €64,908 | €57,653 | -€7,255 | -11.2% |
| Amounts payable after more than one year | 17 | €49,149 | €39,054 | -€10,095 | -20.5% |
| Financial debts | 170/4 | €49,149 | €39,054 | -€10,095 | -20.5% |
| Amounts payable within one year | 42/48 | €15,760 | €18,599 | +€2,840 | +18.0% |
| Current portion of amounts payable after more than one year | 42 | €9,659 | €10,095 | +€436 | +4.5% |
| Trade debts | 44 | €1,465 | €1,489 | +€24 | +1.6% |
| Suppliers | 440/4 | €1,465 | €1,489 | +€24 | +1.6% |
| Taxes, remuneration and social security | 45 | €1,950 | €2,020 | +€70 | +3.6% |
| Taxes | 450/3 | €1,950 | €2,020 | +€70 | +3.6% |
| Other amounts payable | 47/48 | €2,686 | €4,996 | +€2,310 | +86.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,021 | €6,021 | = | 0.0% |
| Other operating charges | 640/8 | €676 | €683 | +€7 | +1.0% |
| Gross operating margin | 9900 | €16,818 | €16,719 | -€99 | -0.6% |
| Operating profit (loss) | 9901 | €10,121 | €10,014 | -€106 | -1.0% |
| Financial charges | 65/66B | €2,876 | €2,459 | -€417 | -14.5% |
| Recurring financial charges | 65 | €2,876 | €2,459 | -€417 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €7,245 | €7,555 | +€311 | +4.3% |
| Income taxes | 67/77 | €1,938 | €2,403 | +€465 | +24.0% |
| Profit (loss) for the period | 9904 | €5,306 | €5,152 | -€155 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,306 | €5,152 | -€155 | -2.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.