OLIMA: 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.
OLIMA
Largest movements
- Financial fixed assets +€1.2m
up €1.2m (+618%), from €191,600 to €1.4m
- Current investments +€350,000
new in 2025: €350,000
- Contributions +€1.2m
up €1.2m (+6,367%), from €18,600 to €1.2m
- Reserves +€166,966
up €166,966 (+16.5%), from €1.0m to €1.2m
- Other debts +€162,545
new in 2025: €162,545
- Financial income +€246,427
up €246,427 (+201%), from €122,618 to €369,045
- Taxes +€22,690
up €22,690 (+215%), from €10,541 to €33,231
- Gross operating margin -€13,828
down €13,828 (-233%), from -€5,943 to -€19,771
- Other operating charges +€615
up €615 (+116%), from €528 to €1,143
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 | €1,030,074 | €2,555,238 | +€1.5m | +148% |
| Fixed assets | 21/28 | €191,600 | €1,375,855 | +€1.2m | +618% |
| Financial fixed assets | 28 | €191,600 | €1,375,855 | +€1.2m | +618% |
| Current assets | 29/58 | €838,474 | €1,179,383 | +€340,908 | +40.7% |
| Amounts receivable within one year | 40/41 | €587 | €431 | -€156 | -26.6% |
| Other amounts receivable | 41 | €587 | €431 | -€156 | -26.6% |
| Current investments | 50/53 | - | €350,000 | +€350,000 | |
| Cash at bank and in hand | 54/58 | €837,887 | €828,952 | -€8,936 | -1.1% |
| Total equity and liabilities | 10/49 | €1,030,074 | €2,555,238 | +€1.5m | +148% |
| Equity | 10/15 | €1,029,988 | €2,381,211 | +€1.4m | +131% |
| Contributions | 10/11 | €18,600 | €1,202,856 | +€1.2m | +6,367% |
| Reserves | 13 | €1,011,366 | €1,178,332 | +€166,966 | +16.5% |
| Distributable reserves | 133 | €1,011,366 | €1,178,332 | +€166,966 | +16.5% |
| Profit (loss) carried forward | 14 | €22 | €23 | +€1 | +3.9% |
| Amounts payable | 17/49 | €86 | €174,028 | +€173,941 | +201,367% |
| Amounts payable within one year | 42/48 | €86 | €174,028 | +€173,941 | +201,367% |
| Trade debts | 44 | €86 | €26 | -€61 | -70.5% |
| Suppliers | 440/4 | €86 | €26 | -€61 | -70.5% |
| Taxes, remuneration and social security | 45 | - | €11,457 | +€11,457 | |
| Taxes | 450/3 | - | €11,457 | +€11,457 | |
| Other amounts payable | 47/48 | - | €162,545 | +€162,545 | |
| Other operating charges | 640/8 | €528 | €1,143 | +€615 | +116% |
| Gross operating margin | 9900 | -€5,943 | -€19,771 | -€13,828 | -233% |
| Operating profit (loss) | 9901 | -€6,471 | -€20,913 | -€14,443 | -223% |
| Financial income | 75/76B | €122,618 | €369,045 | +€246,427 | +201% |
| Recurring financial income | 75 | €122,618 | €369,045 | +€246,427 | +201% |
| Financial charges | 65/66B | €197 | €326 | +€129 | +65.5% |
| Recurring financial charges | 65 | €197 | €326 | +€129 | +65.5% |
| Profit (loss) for the period before taxes | 9903 | €115,950 | €347,806 | +€231,856 | +200% |
| Income taxes | 67/77 | €10,541 | €33,231 | +€22,690 | +215% |
| Profit (loss) for the period | 9904 | €105,409 | €314,575 | +€209,166 | +198% |
| Profit (loss) for the period to be appropriated | 9905 | €105,409 | €314,575 | +€209,166 | +198% |
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 20 October 2026 via checked.be.