OLIMAN: 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.
OLIMAN
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Receivables within one year +€39,540
up €39,540 (+8,169%), from €484 to €40,024
of which Other amounts receivable: +€40,024
- Cash -€6,173
down €6,173 (-26.8%), from €22,998 to €16,824
mainly Current investments (-€100,000) and Receivables within one year (-€39,540)
- Profit (loss) carried forward +€83,239
up €83,239 (+800%), from €10,405 to €93,644
- Debts after one year +€29,777
up €29,777 (+19.3%), from €154,510 to €184,287
- Tax, wage and social debts +€14,877
up €14,877 (+242%), from €6,155 to €21,032
- Trade debts +€5,144
up €5,144 (+345%), from €1,490 to €6,634
- Gross operating margin +€47,028
up €47,028 (+353%), from €13,312 to €60,340
- Financial income +€43,598
up €43,598 (+1,703,036%), from €3 to €43,600
- Taxes +€12,203
up €12,203 (+454%), from €2,690 to €14,893
- Financial charges +€4,659
up €4,659 (+2,124%), from €219 to €4,879
- Other operating charges +€930
new in 2025: €930
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 | €192,257 | €325,623 | +€133,366 | +69.4% |
| Fixed assets | 21/28 | €168,775 | €168,775 | = | 0.0% |
| Financial fixed assets | 28 | €168,775 | €168,775 | = | 0.0% |
| Current assets | 29/58 | €23,482 | €156,848 | +€133,366 | +568% |
| Amounts receivable within one year | 40/41 | €484 | €40,024 | +€39,540 | +8,169% |
| Trade receivables | 40 | €484 | - | -€484 | |
| Other amounts receivable | 41 | - | €40,024 | +€40,024 | |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €22,998 | €16,824 | -€6,173 | -26.8% |
| Total equity and liabilities | 10/49 | €192,257 | €325,623 | +€133,366 | +69.4% |
| Equity | 10/15 | €20,405 | €103,644 | +€83,239 | +408% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,405 | €93,644 | +€83,239 | +800% |
| Amounts payable | 17/49 | €171,852 | €221,979 | +€50,127 | +29.2% |
| Amounts payable after more than one year | 17 | €154,510 | €184,287 | +€29,777 | +19.3% |
| Financial debts | 170/4 | €154,510 | €184,287 | +€29,777 | +19.3% |
| Amounts payable within one year | 42/48 | €17,342 | €37,692 | +€20,351 | +117% |
| Current portion of amounts payable after more than one year | 42 | €9,697 | €10,026 | +€330 | +3.4% |
| Trade debts | 44 | €1,490 | €6,634 | +€5,144 | +345% |
| Suppliers | 440/4 | €1,490 | €6,634 | +€5,144 | +345% |
| Taxes, remuneration and social security | 45 | €6,155 | €21,032 | +€14,877 | +242% |
| Taxes | 450/3 | €6,155 | €21,032 | +€14,877 | +242% |
| Other operating charges | 640/8 | - | €930 | +€930 | |
| Gross operating margin | 9900 | €13,312 | €60,340 | +€47,028 | +353% |
| Operating profit (loss) | 9901 | €13,312 | €59,410 | +€46,099 | +346% |
| Financial income | 75/76B | €3 | €43,600 | +€43,598 | +1,703,036% |
| Recurring financial income | 75 | €3 | €43,600 | +€43,598 | +1,703,036% |
| Financial charges | 65/66B | €219 | €4,879 | +€4,659 | +2,124% |
| Recurring financial charges | 65 | €219 | €4,879 | +€4,659 | +2,124% |
| Profit (loss) for the period before taxes | 9903 | €13,095 | €98,132 | +€85,037 | +649% |
| Income taxes | 67/77 | €2,690 | €14,893 | +€12,203 | +454% |
| Profit (loss) for the period | 9904 | €10,405 | €83,239 | +€72,834 | +700% |
| Profit (loss) for the period to be appropriated | 9905 | €10,405 | €83,239 | +€72,834 | +700% |
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 16 October 2026 via checked.be.