OLIMYR: 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.
OLIMYR
Largest movements
- Cash +€64,696
up €64,696 (+140.0%), from €46,198 to €110,894
mainly Net result for the year (+€38,582) and Depreciation (+€28,392)
- Tangible fixed assets -€36,493
down €36,493 (-13.7%), from €267,109 to €230,616
of which Land and buildings: -€19,266
- Reserves +€30,000
up €30,000 (+19.8%), from €151,197 to €181,197
of which Distributable reserves: +€30,000
- Profit (loss) carried forward +€8,583
up €8,583 (+8.8%), from €97,213 to €105,796
- Provisions -€6,277
down €6,277 (-15.9%), from €39,447 to €33,170
- Trade debts -€4,454
down €4,454 (-26.7%), from €16,675 to €12,221
- Turnover -€122,783
no longer reported in 2025 (was €122,783)
- Purchases and services -€39,172
no longer reported in 2025 (was €39,172)
- Gross operating margin +€12,304
up €12,304 (+11.2%), from €109,475 to €121,779
- Taxes -€9,159
down €9,159 (-36.6%), from €25,017 to €15,858
- Other operating charges -€3,526
down €3,526 (-16.1%), from €21,854 to €18,328
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.
Cash bridge derived
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 | €375,721 | €403,572 | +€27,851 | +7.4% |
| Fixed assets | 21/28 | €267,109 | €230,616 | -€36,493 | -13.7% |
| Tangible fixed assets | 22/27 | €267,109 | €230,616 | -€36,493 | -13.7% |
| Land and buildings | 22 | €228,888 | €209,622 | -€19,266 | -8.4% |
| Plant, machinery and equipment | 23 | €9,607 | €3,060 | -€6,547 | -68.1% |
| Furniture and vehicles | 24 | €28,614 | €17,934 | -€10,680 | -37.3% |
| Current assets | 29/58 | €108,612 | €172,956 | +€64,344 | +59.2% |
| Amounts receivable within one year | 40/41 | €59,674 | €60,498 | +€824 | +1.4% |
| Trade receivables | 40 | €39,338 | €33,351 | -€5,987 | -15.2% |
| Other amounts receivable | 41 | €20,336 | €27,147 | +€6,811 | +33.5% |
| Cash at bank and in hand | 54/58 | €46,198 | €110,894 | +€64,696 | +140.0% |
| Deferred charges and accrued income | 490/1 | €2,740 | €1,564 | -€1,176 | -42.9% |
| Total equity and liabilities | 10/49 | €375,721 | €403,572 | +€27,851 | +7.4% |
| Equity | 10/15 | €310,384 | €348,966 | +€38,582 | +12.4% |
| Contributions | 10/11 | €61,973 | €61,973 | -€0 | 0.0% |
| Capital | 10 | - | €61,973 | +€61,973 | |
| Issued capital | 100 | - | €61,973 | +€61,973 | |
| Reserves | 13 | €151,197 | €181,197 | +€30,000 | +19.8% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | -€0 | 0.0% |
| Legal reserve | 130 | - | €6,197 | +€6,197 | |
| Reserves not available under the articles | 1311 | €6,197 | - | -€6,197 | |
| Distributable reserves | 133 | €145,000 | €175,000 | +€30,000 | +20.7% |
| Profit (loss) carried forward | 14 | €97,213 | €105,796 | +€8,583 | +8.8% |
| Provisions and deferred taxes | 16 | €39,447 | €33,170 | -€6,277 | -15.9% |
| Provisions for liabilities and charges | 160/5 | €39,447 | €33,170 | -€6,277 | -15.9% |
| Major repairs and maintenance | 162 | €39,447 | €33,170 | -€6,277 | -15.9% |
| Amounts payable | 17/49 | €25,890 | €21,436 | -€4,454 | -17.2% |
| Amounts payable within one year | 42/48 | €20,175 | €15,721 | -€4,454 | -22.1% |
| Trade debts | 44 | €16,675 | €12,221 | -€4,454 | -26.7% |
| Suppliers | 440/4 | €16,675 | €12,221 | -€4,454 | -26.7% |
| Taxes, remuneration and social security | 45 | €3,000 | €3,000 | = | 0.0% |
| Taxes | 450/3 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €500 | €500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €5,715 | €5,715 | +€0 | 0.0% |
| Turnover | 70 | €122,783 | - | -€122,783 | |
| Non-recurring operating income | 76A | €6,277 | €6,277 | +€0 | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €39,172 | - | -€39,172 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,740 | €28,392 | -€3,348 | -10.5% |
| Other operating charges | 640/8 | €21,854 | €18,328 | -€3,526 | -16.1% |
| Non-recurring operating charges | 66A | - | €21,686 | +€21,686 | |
| Gross operating margin | 9900 | €109,475 | €121,779 | +€12,304 | +11.2% |
| Operating profit (loss) | 9901 | €55,881 | €53,373 | -€2,508 | -4.5% |
| Financial income | 75/76B | €1 | €1,127 | +€1,126 | +163233.3% |
| Recurring financial income | 75 | €1 | €1,127 | +€1,126 | +163233.3% |
| Financial charges | 65/66B | €103 | €60 | -€43 | -42.0% |
| Recurring financial charges | 65 | €103 | €60 | -€43 | -42.0% |
| Profit (loss) for the period before taxes | 9903 | €55,778 | €54,440 | -€1,338 | -2.4% |
| Income taxes | 67/77 | €25,017 | €15,858 | -€9,159 | -36.6% |
| Profit (loss) for the period | 9904 | €30,761 | €38,582 | +€7,821 | +25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €30,761 | €38,582 | +€7,821 | +25.4% |
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 9 October 2026 via checked.be.