OLIMAI CONSULTING: 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.
OLIMAI CONSULTING
Largest movements
- Receivables within one year +€4,000
up €4,000 (+9.4%), from €42,616 to €46,616
of which Other amounts receivable: +€11,086
- Tangible fixed assets -€2,847
down €2,847 (-58.1%), from €4,899 to €2,052
- Deferred charges and accrued income +€2,496
up €2,496 (+489%), from €511 to €3,007
- Cash -€1,044
no longer reported in 2025 (was €1,044)
mainly Contributions, distributions and other (-€17,647) and Receivables within one year (-€4,000)
- Profit (loss) carried forward -€15,388
down €15,388 (-56.6%), from €27,198 to €11,810
- Other debts +€15,000
new in 2025: €15,000
- Short-term financial debts +€2,198
new in 2025: €2,198
- Tax, wage and social debts +€1,976
up €1,976 (+13.9%), from €14,219 to €16,195
- Trade debts -€1,181
down €1,181 (-73.7%), from €1,603 to €422
- Gross operating margin +€7,760
up €7,760 (+86.3%), from €8,995 to €16,755
- Other operating charges +€3,773
up €3,773 (+146%), from €2,587 to €6,359
- Taxes +€2,640
up €2,640 (+110%), from €2,393 to €5,033
- Depreciation -€977
down €977 (-25.6%), from €3,824 to €2,847
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 | €49,070 | €51,675 | +€2,605 | +5.3% |
| Fixed assets | 21/28 | €4,899 | €2,052 | -€2,847 | -58.1% |
| Tangible fixed assets | 22/27 | €4,899 | €2,052 | -€2,847 | -58.1% |
| Furniture and vehicles | 24 | €4,899 | €2,052 | -€2,847 | -58.1% |
| Current assets | 29/58 | €44,171 | €49,623 | +€5,452 | +12.3% |
| Amounts receivable within one year | 40/41 | €42,616 | €46,616 | +€4,000 | +9.4% |
| Trade receivables | 40 | €31,140 | €24,054 | -€7,086 | -22.8% |
| Other amounts receivable | 41 | €11,476 | €22,562 | +€11,086 | +96.6% |
| Cash at bank and in hand | 54/58 | €1,044 | - | -€1,044 | |
| Deferred charges and accrued income | 490/1 | €511 | €3,007 | +€2,496 | +489% |
| Total equity and liabilities | 10/49 | €49,070 | €51,675 | +€2,605 | +5.3% |
| Equity | 10/15 | €33,248 | €17,860 | -€15,388 | -46.3% |
| Contributions | 10/11 | €6,050 | €6,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,198 | €11,810 | -€15,388 | -56.6% |
| Amounts payable | 17/49 | €15,823 | €33,815 | +€17,993 | +114% |
| Amounts payable within one year | 42/48 | €15,823 | €33,815 | +€17,993 | +114% |
| Financial debts | 43 | - | €2,198 | +€2,198 | |
| Credit institutions | 430/8 | - | €2,198 | +€2,198 | |
| Trade debts | 44 | €1,603 | €422 | -€1,181 | -73.7% |
| Suppliers | 440/4 | €1,603 | €422 | -€1,181 | -73.7% |
| Taxes, remuneration and social security | 45 | €14,219 | €16,195 | +€1,976 | +13.9% |
| Taxes | 450/3 | €14,219 | €16,195 | +€1,976 | +13.9% |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,824 | €2,847 | -€977 | -25.6% |
| Other operating charges | 640/8 | €2,587 | €6,359 | +€3,773 | +146% |
| Gross operating margin | 9900 | €8,995 | €16,755 | +€7,760 | +86.3% |
| Operating profit (loss) | 9901 | €2,584 | €7,548 | +€4,964 | +192% |
| Financial income | 75/76B | €3 | €1 | -€2 | -70.4% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -70.4% |
| Financial charges | 65/66B | €109 | €257 | +€148 | +136% |
| Recurring financial charges | 65 | €109 | €257 | +€148 | +136% |
| Profit (loss) for the period before taxes | 9903 | €2,478 | €7,292 | +€4,814 | +194% |
| Income taxes | 67/77 | €2,393 | €5,033 | +€2,640 | +110% |
| Profit (loss) for the period | 9904 | €85 | €2,259 | +€2,174 | +2,563% |
| Profit (loss) for the period to be appropriated | 9905 | €85 | €2,259 | +€2,174 | +2,563% |
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 24 October 2026 via checked.be.