Oliisa: 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.
Oliisa
Largest movements
- Stocks and contracts -€76,500
down €76,500 (-38.1%), from €201,000 to €124,500
- Receivables within one year +€38,119
up €38,119 (+338.1%), from €11,274 to €49,393
- Tangible fixed assets +€27,504
up €27,504 (+58.7%), from €46,883 to €74,387
- Cash +€7,612
up €7,612 (+11.6%), from €65,824 to €73,436
mainly Stocks and contracts (+€76,500) and Depreciation (+€39,496)
- Reserves +€25,144
up €25,144 (+11.6%), from €216,149 to €241,293
- Current portion of long-term debt -€10,789
down €10,789 (-56.0%), from €19,263 to €8,474
- Debts after one year -€8,474
down €8,474 (-100.0%), from €8,474 to €0
of which Financial debts: -€8,474
- Other debts -€6,053
down €6,053 (-15.3%), from €39,485 to €33,432
- Depreciation +€5,387
up €5,387 (+15.8%), from €34,108 to €39,496
- Gross operating margin -€4,769
down €4,769 (-3.1%), from €155,197 to €150,428
- Other operating charges -€3,667
down €3,667 (-49.3%), from €7,441 to €3,774
- Staff costs -€3,055
down €3,055 (-4.5%), from €68,037 to €64,983
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 | €327,242 | €326,650 | -€591 | -0.2% |
| Fixed assets | 21/28 | €46,883 | €74,387 | +€27,504 | +58.7% |
| Tangible fixed assets | 22/27 | €46,883 | €74,387 | +€27,504 | +58.7% |
| Furniture and vehicles | 24 | €46,883 | €74,387 | +€27,504 | +58.7% |
| Current assets | 29/58 | €280,359 | €252,263 | -€28,096 | -10.0% |
| Stocks and contracts in progress | 3 | €201,000 | €124,500 | -€76,500 | -38.1% |
| Stocks | 30/36 | €201,000 | €124,500 | -€76,500 | -38.1% |
| Amounts receivable within one year | 40/41 | €11,274 | €49,393 | +€38,119 | +338.1% |
| Trade receivables | 40 | €11,274 | €49,393 | +€38,119 | +338.1% |
| Cash at bank and in hand | 54/58 | €65,824 | €73,436 | +€7,612 | +11.6% |
| Deferred charges and accrued income | 490/1 | €2,261 | €4,933 | +€2,673 | +118.2% |
| Total equity and liabilities | 10/49 | €327,242 | €326,650 | -€591 | -0.2% |
| Equity | 10/15 | €222,749 | €247,893 | +€25,144 | +11.3% |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Reserves | 13 | €216,149 | €241,293 | +€25,144 | +11.6% |
| Distributable reserves | 133 | €216,149 | €241,293 | +€25,144 | +11.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €104,493 | €78,757 | -€25,736 | -24.6% |
| Amounts payable after more than one year | 17 | €8,474 | €0 | -€8,474 | -100.0% |
| Financial debts | 170/4 | €8,474 | €0 | -€8,474 | -100.0% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €93,988 | €76,384 | -€17,604 | -18.7% |
| Current portion of amounts payable after more than one year | 42 | €19,263 | €8,474 | -€10,789 | -56.0% |
| Trade debts | 44 | €1,180 | €1,633 | +€454 | +38.4% |
| Suppliers | 440/4 | €1,180 | €1,633 | +€454 | +38.4% |
| Taxes, remuneration and social security | 45 | €34,060 | €32,845 | -€1,215 | -3.6% |
| Taxes | 450/3 | €21,813 | €18,298 | -€3,515 | -16.1% |
| Remuneration and social security | 454/9 | €12,247 | €14,547 | +€2,300 | +18.8% |
| Other amounts payable | 47/48 | €39,485 | €33,432 | -€6,053 | -15.3% |
| Accrued charges and deferred income | 492/3 | €2,031 | €2,373 | +€342 | +16.9% |
| Remuneration, social security and pensions | 62 | €68,037 | €64,983 | -€3,055 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,108 | €39,496 | +€5,387 | +15.8% |
| Other operating charges | 640/8 | €7,441 | €3,774 | -€3,667 | -49.3% |
| Gross operating margin | 9900 | €155,197 | €150,428 | -€4,769 | -3.1% |
| Operating profit (loss) | 9901 | €45,611 | €42,176 | -€3,435 | -7.5% |
| Financial income | 75/76B | €27 | €82 | +€56 | +209.0% |
| Recurring financial income | 75 | €27 | €82 | +€56 | +209.0% |
| Financial charges | 65/66B | €2,919 | €3,844 | +€926 | +31.7% |
| Recurring financial charges | 65 | €2,919 | €3,844 | +€926 | +31.7% |
| Profit (loss) for the period before taxes | 9903 | €42,719 | €38,414 | -€4,305 | -10.1% |
| Income taxes | 67/77 | €12,823 | €11,552 | -€1,271 | -9.9% |
| Profit (loss) for the period | 9904 | €29,897 | €26,862 | -€3,034 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,897 | €26,862 | -€3,034 | -10.1% |
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 10 October 2026 via checked.be.