OLIO: 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.
OLIO
Largest movements
- Cash +€9,401
up €9,401 (+222.0%), from €4,234 to €13,634
mainly Net result for the year (+€17,106) and Receivables within one year (+€3,919)
- Receivables within one year -€3,919
down €3,919 (-66.6%), from €5,884 to €1,964
of which Trade receivables: -€4,581
- Stocks and contracts +€2,737
up €2,737 (+30.0%), from €9,136 to €11,873
- Deferred charges and accrued income -€1,065
down €1,065 (-21.1%), from €5,056 to €3,991
- Profit (loss) carried forward +€17,106
up €17,106 (+3.9%), from -€438,682 to -€421,576
- Trade debts -€7,465
down €7,465 (-96.1%), from €7,771 to €307
- Tax, wage and social debts -€3,041
no longer reported in 2024 (was €3,041)
- Other debts +€523
up €523 (+2.8%), from €18,464 to €18,987
- Gross operating margin +€21,102
up €21,102 (+3035.2%), from €695 to €21,798
- Financial charges +€914
up €914 (+36.3%), from €2,519 to €3,432
- Depreciation -€861
down €861 (-45.5%), from €1,895 to €1,034
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,318 | €33,441 | +€7,123 | +27.1% |
| Fixed assets | 21/28 | €2,008 | €1,978 | -€30 | -1.5% |
| Tangible fixed assets | 22/27 | €2,008 | €1,978 | -€30 | -1.5% |
| Plant, machinery and equipment | 23 | €518 | €369 | -€149 | -28.7% |
| Furniture and vehicles | 24 | €1,490 | €1,609 | +€119 | +8.0% |
| Current assets | 29/58 | €24,310 | €31,463 | +€7,153 | +29.4% |
| Stocks and contracts in progress | 3 | €9,136 | €11,873 | +€2,737 | +30.0% |
| Stocks | 30/36 | €9,136 | €11,873 | +€2,737 | +30.0% |
| Amounts receivable within one year | 40/41 | €5,884 | €1,964 | -€3,919 | -66.6% |
| Trade receivables | 40 | €5,068 | €487 | -€4,581 | -90.4% |
| Other amounts receivable | 41 | €816 | €1,478 | +€662 | +81.2% |
| Cash at bank and in hand | 54/58 | €4,234 | €13,634 | +€9,401 | +222.0% |
| Deferred charges and accrued income | 490/1 | €5,056 | €3,991 | -€1,065 | -21.1% |
| Total equity and liabilities | 10/49 | €26,318 | €33,441 | +€7,123 | +27.1% |
| Equity | 10/15 | -€2,959 | €14,147 | +€17,106 | |
| Contributions | 10/11 | €70,200 | €70,200 | = | 0.0% |
| Reserves | 13 | €365,523 | €365,523 | = | 0.0% |
| Distributable reserves | 133 | €365,523 | €365,523 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€438,682 | -€421,576 | +€17,106 | +3.9% |
| Amounts payable | 17/49 | €29,277 | €19,294 | -€9,983 | -34.1% |
| Amounts payable within one year | 42/48 | €29,277 | €19,294 | -€9,983 | -34.1% |
| Trade debts | 44 | €7,771 | €307 | -€7,465 | -96.1% |
| Suppliers | 440/4 | €7,771 | €307 | -€7,465 | -96.1% |
| Taxes, remuneration and social security | 45 | €3,041 | - | -€3,041 | |
| Taxes | 450/3 | €3,041 | - | -€3,041 | |
| Other amounts payable | 47/48 | €18,464 | €18,987 | +€523 | +2.8% |
| Non-recurring operating income | 76A | - | €292 | +€292 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,895 | €1,034 | -€861 | -45.5% |
| Gross operating margin | 9900 | €695 | €21,798 | +€21,102 | +3035.2% |
| Operating profit (loss) | 9901 | -€1,200 | €20,764 | +€21,964 | |
| Financial income | 75/76B | €0 | €30 | +€30 | +21164.3% |
| Recurring financial income | 75 | €0 | €30 | +€30 | +21164.3% |
| Financial charges | 65/66B | €2,519 | €3,432 | +€914 | +36.3% |
| Recurring financial charges | 65 | €2,519 | €3,432 | +€914 | +36.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,718 | €17,361 | +€21,080 | |
| Income taxes | 67/77 | €126 | €255 | +€130 | +103.2% |
| Profit (loss) for the period | 9904 | -€3,844 | €17,106 | +€20,950 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,844 | €17,106 | +€20,950 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.