OLIMO: what changed
Two fiscal 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.
OLIMO
Largest movements
- Tangible fixed assets -€4,933
down €4,933 (-24.3%), from €20,302 to €15,369
- Receivables after one year +€3,116
up €3,116 (+2.8%), from €110,092 to €113,208
- Other debts +€9,750
new in 2026: €9,750
- Profit (loss) carried forward -€4,176
down €4,176 (-11.3%), from €37,059 to €32,883
- Trade debts -€3,433
no longer reported in 2026 (was €3,433)
- Tax, wage and social debts -€2,552
no longer reported in 2026 (was €2,552)
- Accrued charges and deferred income -€2,084
down €2,084 (-27.8%), from €7,490 to €5,406
- Gross operating margin -€5,808
down €5,808 (-66.3%), from €8,765 to €2,957
- Depreciation -€2,467
down €2,467 (-33.3%), from €7,400 to €4,933
- Taxes +€467
up €467, from -€437 to €30
- Financial income +€462
up €462 (+14.3%), from €3,219 to €3,681
- Financial charges +€334
up €334 (+11.9%), from €2,813 to €3,147
From the 2025 result to the 2026 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €140,542 | €139,290 | -€1,252 | -0.9% |
| Fixed assets | 21/28 | €20,302 | €15,369 | -€4,933 | -24.3% |
| Tangible fixed assets | 22/27 | €20,302 | €15,369 | -€4,933 | -24.3% |
| Land and buildings | 22 | €20,302 | €15,369 | -€4,933 | -24.3% |
| Current assets | 29/58 | €120,239 | €123,920 | +€3,681 | +3.1% |
| Amounts receivable after more than one year | 29 | €110,092 | €113,208 | +€3,116 | +2.8% |
| Other amounts receivable | 291 | €110,092 | €113,208 | +€3,116 | +2.8% |
| Amounts receivable within one year | 40/41 | €10,147 | €10,712 | +€565 | +5.6% |
| Other amounts receivable | 41 | €10,147 | €10,712 | +€565 | +5.6% |
| Total equity and liabilities | 10/49 | €140,542 | €139,290 | -€1,252 | -0.9% |
| Equity | 10/15 | €104,709 | €100,533 | -€4,176 | -4.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,059 | €32,883 | -€4,176 | -11.3% |
| Amounts payable | 17/49 | €35,833 | €38,756 | +€2,924 | +8.2% |
| Amounts payable within one year | 42/48 | €28,343 | €33,351 | +€5,007 | +17.7% |
| Financial debts | 43 | €22,357 | €23,601 | +€1,243 | +5.6% |
| Credit institutions | 430/8 | €22,357 | €23,601 | +€1,243 | +5.6% |
| Trade debts | 44 | €3,433 | - | -€3,433 | |
| Suppliers | 440/4 | €3,433 | - | -€3,433 | |
| Taxes, remuneration and social security | 45 | €2,552 | - | -€2,552 | |
| Taxes | 450/3 | €2,552 | - | -€2,552 | |
| Other amounts payable | 47/48 | - | €9,750 | +€9,750 | |
| Accrued charges and deferred income | 492/3 | €7,490 | €5,406 | -€2,084 | -27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,400 | €4,933 | -€2,467 | -33.3% |
| Other operating charges | 640/8 | €2,634 | €2,705 | +€70 | +2.7% |
| Gross operating margin | 9900 | €8,765 | €2,957 | -€5,808 | -66.3% |
| Operating profit (loss) | 9901 | -€1,269 | -€4,680 | -€3,412 | -268.9% |
| Financial income | 75/76B | €3,219 | €3,681 | +€462 | +14.3% |
| Recurring financial income | 75 | €3,219 | €3,681 | +€462 | +14.3% |
| Financial charges | 65/66B | €2,813 | €3,147 | +€334 | +11.9% |
| Recurring financial charges | 65 | €2,813 | €3,147 | +€334 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | -€863 | -€4,147 | -€3,284 | -380.6% |
| Income taxes | 67/77 | -€437 | €30 | +€467 | |
| Profit (loss) for the period | 9904 | -€426 | -€4,176 | -€3,750 | -881.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€426 | -€4,176 | -€3,750 | -881.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.