OLIC-PRODUCTION: 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.
OLIC-PRODUCTION
Largest movements
- Receivables within one year -€1,101
down €1,101 (-71.9%), from €1,531 to €430
- Cash +€1,087
up €1,087 (+455.8%), from €238 to €1,325
- Stocks and contracts -€952
down €952 (-78.8%), from €1,209 to €256
- Profit (loss) carried forward +€5,593
up €5,593 (+15.4%), from -€36,260 to -€30,667
- Other debts -€5,057
down €5,057 (-30.3%), from €16,704 to €11,647
- Trade debts -€1,854
down €1,854 (-93.7%), from €1,979 to €125
of which Bills of exchange payable: -€1,979
- Tax, wage and social debts +€351
up €351 (+24.5%), from €1,435 to €1,786
- Gross operating margin +€3,369
up €3,369 (+1195.9%), from €282 to €3,651
- Other operating charges +€473
new in 2025: €473
- Financial charges -€159
no longer reported in 2025 (was €159)
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,978 | €2,011 | -€966 | -32.5% |
| Current assets | 29/58 | €2,978 | €2,011 | -€966 | -32.5% |
| Stocks and contracts in progress | 3 | €1,209 | €256 | -€952 | -78.8% |
| Stocks | 30/36 | €1,209 | €256 | -€952 | -78.8% |
| Amounts receivable within one year | 40/41 | €1,531 | €430 | -€1,101 | -71.9% |
| Trade receivables | 40 | €1,531 | €430 | -€1,101 | -71.9% |
| Cash at bank and in hand | 54/58 | €238 | €1,325 | +€1,087 | +455.8% |
| Total equity and liabilities | 10/49 | €2,978 | €2,011 | -€966 | -32.5% |
| Equity | 10/15 | -€17,140 | -€11,547 | +€5,593 | +32.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €528 | €528 | = | 0.0% |
| Non-distributable reserves | 130/1 | €528 | €528 | = | 0.0% |
| Reserves not available under the articles | 1311 | €528 | €528 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,260 | -€30,667 | +€5,593 | +15.4% |
| Amounts payable | 17/49 | €20,118 | €13,558 | -€6,559 | -32.6% |
| Amounts payable within one year | 42/48 | €20,118 | €13,558 | -€6,559 | -32.6% |
| Trade debts | 44 | €1,979 | €125 | -€1,854 | -93.7% |
| Suppliers | 440/4 | - | €125 | +€125 | |
| Bills of exchange payable | 441 | €1,979 | - | -€1,979 | |
| Taxes, remuneration and social security | 45 | €1,435 | €1,786 | +€351 | +24.5% |
| Taxes | 450/3 | €1,435 | €1,786 | +€351 | +24.5% |
| Other amounts payable | 47/48 | €16,704 | €11,647 | -€5,057 | -30.3% |
| Other operating charges | 640/8 | - | €473 | +€473 | |
| Gross operating margin | 9900 | €282 | €3,651 | +€3,369 | +1195.9% |
| Operating profit (loss) | 9901 | €282 | €3,178 | +€2,896 | +1028.0% |
| Financial charges | 65/66B | €159 | - | -€159 | |
| Recurring financial charges | 65 | €159 | - | -€159 | |
| Profit (loss) for the period before taxes | 9903 | €122 | €3,178 | +€3,056 | +2496.9% |
| Profit (loss) for the period | 9904 | €122 | €3,178 | +€3,056 | +2496.9% |
| Profit (loss) for the period to be appropriated | 9905 | €122 | €3,178 | +€3,056 | +2496.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.