OLIMP: 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.
OLIMP
Largest movements
- Cash +€15,081
up €15,081 (+132%), from €11,455 to €26,536
mainly Accrued charges and deferred income (+€49,539) and Receivables within one year (+€11,227)
- Receivables within one year -€11,227
down €11,227 (-3.9%), from €286,062 to €274,835
of which Trade receivables: -€14,680
- Financial fixed assets -€3,920
no longer reported in 2025 (was €3,920)
- Tangible fixed assets +€3,626
up €3,626 (+1,671%), from €217 to €3,843
- Trade debts -€57,242
down €57,242 (-25.1%), from €227,905 to €170,663
- Accrued charges and deferred income +€49,539
new in 2025: €49,539
- Profit (loss) carried forward +€8,804
up €8,804 (+17.7%), from €49,724 to €58,528
- Staff costs +€12,542
up €12,542 (+180%), from €6,954 to €19,496
- Gross operating margin +€9,715
up €9,715 (+37.3%), from €26,049 to €35,764
- Depreciation -€6,039
down €6,039 (-59.8%), from €10,099 to €4,060
- Taxes +€795
up €795 (+33.0%), from €2,411 to €3,206
- Other operating charges -€384
down €384 (-99.2%), from €387 to €3
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 | €301,654 | €305,214 | +€3,560 | +1.2% |
| Fixed assets | 21/28 | €4,137 | €3,843 | -€294 | -7.1% |
| Tangible fixed assets | 22/27 | €217 | €3,843 | +€3,626 | +1,671% |
| Furniture and vehicles | 24 | €217 | €3,843 | +€3,626 | +1,671% |
| Financial fixed assets | 28 | €3,920 | - | -€3,920 | |
| Current assets | 29/58 | €297,517 | €301,371 | +€3,854 | +1.3% |
| Amounts receivable within one year | 40/41 | €286,062 | €274,835 | -€11,227 | -3.9% |
| Trade receivables | 40 | €279,584 | €264,904 | -€14,680 | -5.3% |
| Other amounts receivable | 41 | €6,478 | €9,931 | +€3,453 | +53.3% |
| Cash at bank and in hand | 54/58 | €11,455 | €26,536 | +€15,081 | +132% |
| Total equity and liabilities | 10/49 | €301,654 | €305,214 | +€3,560 | +1.2% |
| Equity | 10/15 | €70,184 | €78,988 | +€8,804 | +12.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,724 | €58,528 | +€8,804 | +17.7% |
| Amounts payable | 17/49 | €231,470 | €226,226 | -€5,244 | -2.3% |
| Amounts payable within one year | 42/48 | €231,470 | €176,687 | -€54,783 | -23.7% |
| Current portion of amounts payable after more than one year | 42 | €1,332 | €1,332 | = | 0.0% |
| Trade debts | 44 | €227,905 | €170,663 | -€57,242 | -25.1% |
| Suppliers | 440/4 | €227,905 | €170,663 | -€57,242 | -25.1% |
| Taxes, remuneration and social security | 45 | - | €2,459 | +€2,459 | |
| Taxes | 450/3 | - | €2,459 | +€2,459 | |
| Other amounts payable | 47/48 | €2,233 | €2,233 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €49,539 | +€49,539 | |
| Remuneration, social security and pensions | 62 | €6,954 | €19,496 | +€12,542 | +180% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,099 | €4,060 | -€6,039 | -59.8% |
| Other operating charges | 640/8 | €387 | €3 | -€384 | -99.2% |
| Gross operating margin | 9900 | €26,049 | €35,764 | +€9,715 | +37.3% |
| Operating profit (loss) | 9901 | €8,609 | €12,205 | +€3,596 | +41.8% |
| Financial income | 75/76B | €40 | €30 | -€10 | -25.0% |
| Recurring financial income | 75 | €40 | €30 | -€10 | -25.0% |
| Financial charges | 65/66B | €271 | €225 | -€46 | -17.0% |
| Recurring financial charges | 65 | €271 | €172 | -€99 | -36.5% |
| Non-recurring financial charges | 66B | - | €53 | +€53 | |
| Profit (loss) for the period before taxes | 9903 | €8,378 | €12,010 | +€3,632 | +43.4% |
| Income taxes | 67/77 | €2,411 | €3,206 | +€795 | +33.0% |
| Profit (loss) for the period | 9904 | €5,967 | €8,804 | +€2,837 | +47.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,967 | €8,804 | +€2,837 | +47.5% |
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 13 October 2026 via checked.be.