OLIFLUOUS: 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.
OLIFLUOUS
Largest movements
- Cash +€18,092
up €18,092 (+31.9%), from €56,749 to €74,841
mainly Net result for the year (+€28,642) and Depreciation (+€13,805)
- Tangible fixed assets -€9,721
down €9,721 (-22.8%), from €42,639 to €32,918
of which Furniture and vehicles: -€10,396
- Receivables within one year +€1,402
up €1,402 (+14.0%), from €10,033 to €11,435
of which Trade receivables: +€1,406
- Reserves +€16,642
up €16,642 (+40.8%), from €40,764 to €57,406
- Current portion of long-term debt -€10,784
no longer reported in 2025 (was €10,784)
- Other debts +€10,101
up €10,101 (+30.9%), from €32,705 to €42,805
- Trade debts -€6,468
down €6,468 (-32.3%), from €20,053 to €13,585
- Depreciation -€9,596
down €9,596 (-41.0%), from €23,401 to €13,805
- Gross operating margin -€4,219
down €4,219 (-7.3%), from €57,705 to €53,486
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 | €109,421 | €119,194 | +€9,773 | +8.9% |
| Fixed assets | 21/28 | €42,639 | €32,918 | -€9,721 | -22.8% |
| Intangible fixed assets | 21 | €0 | - | -€0 | |
| Tangible fixed assets | 22/27 | €42,639 | €32,918 | -€9,721 | -22.8% |
| Land and buildings | 22 | €26,992 | €25,992 | -€1,000 | -3.7% |
| Plant, machinery and equipment | 23 | €4,518 | €6,193 | +€1,675 | +37.1% |
| Furniture and vehicles | 24 | €11,129 | €733 | -€10,396 | -93.4% |
| Current assets | 29/58 | €66,782 | €86,276 | +€19,493 | +29.2% |
| Amounts receivable within one year | 40/41 | €10,033 | €11,435 | +€1,402 | +14.0% |
| Trade receivables | 40 | €10,029 | €11,435 | +€1,406 | +14.0% |
| Other amounts receivable | 41 | €4 | - | -€4 | |
| Cash at bank and in hand | 54/58 | €56,749 | €74,841 | +€18,092 | +31.9% |
| Total equity and liabilities | 10/49 | €109,421 | €119,194 | +€9,773 | +8.9% |
| Equity | 10/15 | €43,264 | €59,906 | +€16,642 | +38.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €40,764 | €57,406 | +€16,642 | +40.8% |
| Distributable reserves | 133 | €40,764 | €57,406 | +€16,642 | +40.8% |
| Amounts payable | 17/49 | €66,157 | €59,288 | -€6,869 | -10.4% |
| Amounts payable within one year | 42/48 | €66,157 | €59,288 | -€6,869 | -10.4% |
| Current portion of amounts payable after more than one year | 42 | €10,784 | - | -€10,784 | |
| Trade debts | 44 | €20,053 | €13,585 | -€6,468 | -32.3% |
| Suppliers | 440/4 | €20,053 | €13,585 | -€6,468 | -32.3% |
| Taxes, remuneration and social security | 45 | €2,615 | €2,898 | +€282 | +10.8% |
| Taxes | 450/3 | €2,615 | €2,898 | +€282 | +10.8% |
| Other amounts payable | 47/48 | €32,705 | €42,805 | +€10,101 | +30.9% |
| Non-recurring operating income | 76A | €14 | - | -€14 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,401 | €13,805 | -€9,596 | -41.0% |
| Other operating charges | 640/8 | €414 | €202 | -€211 | -51.0% |
| Non-recurring operating charges | 66A | €337 | €377 | +€40 | +11.8% |
| Gross operating margin | 9900 | €57,705 | €53,486 | -€4,219 | -7.3% |
| Operating profit (loss) | 9901 | €33,553 | €39,102 | +€5,549 | +16.5% |
| Financial charges | 65/66B | €413 | €142 | -€271 | -65.7% |
| Recurring financial charges | 65 | €413 | €142 | -€271 | -65.7% |
| Profit (loss) for the period before taxes | 9903 | €33,140 | €38,960 | +€5,820 | +17.6% |
| Income taxes | 67/77 | €9,880 | €10,318 | +€439 | +4.4% |
| Profit (loss) for the period | 9904 | €23,260 | €28,642 | +€5,381 | +23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,260 | €28,642 | +€5,381 | +23.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.