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
- Receivables within one year +€14,035
up €14,035 (+170%), from €8,247 to €22,282
of which Trade receivables: +€14,665
- Cash -€6,116
down €6,116 (-18.1%), from €33,819 to €27,703
mainly Current portion of long-term debt (-€18,000) and Receivables within one year (-€14,035)
- Stocks and contracts -€4,742
down €4,742 (-48.7%), from €9,742 to €5,000
- Tangible fixed assets -€2,519
down €2,519 (-35.6%), from €7,071 to €4,552
- Deferred charges and accrued income -€767
down €767 (-100%), from €767 to €0
- Other debts +€28,672
up €28,672 (+389%), from €7,376 to €36,048
- Current portion of long-term debt -€18,000
down €18,000 (-100%), from €18,000 to €0
- Trade debts -€8,431
down €8,431 (-100%), from €8,431 to €0
- Debts after one year -€7,000
down €7,000 (-100%), from €7,000 to €0
- Profit (loss) carried forward +€5,770
up €5,770 (+23.2%), from -€24,889 to -€19,118
- Staff costs -€32,595
down €32,595 (-62.3%), from €52,292 to €19,696
- Other operating charges +€1,991
up €1,991 (+926%), from €215 to €2,206
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,646 | €59,537 | -€108 | -0.2% |
| Fixed assets | 21/28 | €7,071 | €4,552 | -€2,519 | -35.6% |
| Tangible fixed assets | 22/27 | €7,071 | €4,552 | -€2,519 | -35.6% |
| Plant, machinery and equipment | 23 | €7,071 | €4,552 | -€2,519 | -35.6% |
| Current assets | 29/58 | €52,574 | €54,985 | +€2,411 | +4.6% |
| Stocks and contracts in progress | 3 | €9,742 | €5,000 | -€4,742 | -48.7% |
| Stocks | 30/36 | €9,742 | €5,000 | -€4,742 | -48.7% |
| Amounts receivable within one year | 40/41 | €8,247 | €22,282 | +€14,035 | +170% |
| Trade receivables | 40 | €7,141 | €21,806 | +€14,665 | +205% |
| Other amounts receivable | 41 | €1,106 | €477 | -€630 | -56.9% |
| Cash at bank and in hand | 54/58 | €33,819 | €27,703 | -€6,116 | -18.1% |
| Deferred charges and accrued income | 490/1 | €767 | €0 | -€767 | -100% |
| Total equity and liabilities | 10/49 | €59,646 | €59,537 | -€108 | -0.2% |
| Equity | 10/15 | -€5,742 | €28 | +€5,770 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €14,147 | €14,147 | = | 0.0% |
| Distributable reserves | 133 | €14,147 | €14,147 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,889 | -€19,118 | +€5,770 | +23.2% |
| Amounts payable | 17/49 | €65,388 | €59,509 | -€5,879 | -9.0% |
| Amounts payable after more than one year | 17 | €7,000 | €0 | -€7,000 | -100% |
| Financial debts | 170/4 | €7,000 | €0 | -€7,000 | -100% |
| Amounts payable within one year | 42/48 | €58,388 | €59,509 | +€1,121 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €18,000 | €0 | -€18,000 | -100% |
| Trade debts | 44 | €8,431 | €0 | -€8,431 | -100% |
| Suppliers | 440/4 | €8,431 | €0 | -€8,431 | -100% |
| Taxes, remuneration and social security | 45 | €24,581 | €23,461 | -€1,120 | -4.6% |
| Taxes | 450/3 | €13,971 | €21,633 | +€7,662 | +54.8% |
| Remuneration and social security | 454/9 | €10,610 | €1,827 | -€8,782 | -82.8% |
| Other amounts payable | 47/48 | €7,376 | €36,048 | +€28,672 | +389% |
| Remuneration, social security and pensions | 62 | €52,292 | €19,696 | -€32,595 | -62.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,488 | €2,519 | +€31 | +1.3% |
| Other operating charges | 640/8 | €215 | €2,206 | +€1,991 | +926% |
| Gross operating margin | 9900 | €32,580 | €32,459 | -€121 | -0.4% |
| Operating profit (loss) | 9901 | -€22,415 | €8,037 | +€30,452 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €2,475 | €2,267 | -€208 | -8.4% |
| Recurring financial charges | 65 | €2,475 | €2,267 | -€208 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | -€24,889 | €5,770 | +€30,659 | |
| Profit (loss) for the period | 9904 | -€24,889 | €5,770 | +€30,659 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,889 | €5,770 | +€30,659 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.