OLIO SI !: 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.
OLIO SI !
Largest movements
- Cash +€27,804
up €27,804 (+38.6%), from €72,022 to €99,826
mainly Net result for the year (+€56,287) and Depreciation (+€15,600)
- Stocks and contracts +€16,484
up €16,484 (+18.0%), from €91,690 to €108,174
- Intangible fixed assets -€4,522
down €4,522 (-31.0%), from €14,609 to €10,087
- Reserves +€30,000
up €30,000 (+15.4%), from €195,000 to €225,000
- Trade debts +€12,915
up €12,915 (+42.4%), from €30,482 to €43,397
- Current portion of long-term debt -€10,336
down €10,336 (-45.3%), from €22,836 to €12,500
- Tax, wage and social debts +€9,456
up €9,456 (+46.7%), from €20,234 to €29,690
of which Taxes: +€7,012
- Gross operating margin +€28,436
up €28,436 (+27.6%), from €102,871 to €131,307
- Taxes +€7,925
up €7,925 (+63.1%), from €12,568 to €20,493
- Depreciation +€1,332
up €1,332 (+9.3%), from €14,268 to €15,600
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 | €288,484 | €333,524 | +€45,040 | +15.6% |
| Fixed assets | 21/28 | €69,075 | €67,053 | -€2,022 | -2.9% |
| Intangible fixed assets | 21 | €14,609 | €10,087 | -€4,522 | -31.0% |
| Tangible fixed assets | 22/27 | €51,906 | €53,906 | +€2,000 | +3.9% |
| Furniture and vehicles | 24 | €2,586 | €6,242 | +€3,656 | +141% |
| Other tangible fixed assets | 26 | €49,320 | €47,665 | -€1,655 | -3.4% |
| Financial fixed assets | 28 | €2,560 | €3,060 | +€500 | +19.5% |
| Current assets | 29/58 | €219,409 | €266,472 | +€47,063 | +21.4% |
| Stocks and contracts in progress | 3 | €91,690 | €108,174 | +€16,484 | +18.0% |
| Stocks | 30/36 | €91,690 | €108,174 | +€16,484 | +18.0% |
| Amounts receivable within one year | 40/41 | €52,204 | €51,999 | -€205 | -0.4% |
| Trade receivables | 40 | €46,861 | €46,459 | -€402 | -0.9% |
| Other amounts receivable | 41 | €5,343 | €5,539 | +€196 | +3.7% |
| Cash at bank and in hand | 54/58 | €72,022 | €99,826 | +€27,804 | +38.6% |
| Deferred charges and accrued income | 490/1 | €3,493 | €6,473 | +€2,980 | +85.3% |
| Total equity and liabilities | 10/49 | €288,484 | €333,524 | +€45,040 | +15.6% |
| Equity | 10/15 | €214,631 | €247,636 | +€33,005 | +15.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €195,000 | €225,000 | +€30,000 | +15.4% |
| Distributable reserves | 133 | €195,000 | €225,000 | +€30,000 | +15.4% |
| Profit (loss) carried forward | 14 | €1,031 | €4,036 | +€3,005 | +291% |
| Amounts payable | 17/49 | €73,853 | €85,889 | +€12,036 | +16.3% |
| Amounts payable within one year | 42/48 | €73,853 | €85,889 | +€12,036 | +16.3% |
| Current portion of amounts payable after more than one year | 42 | €22,836 | €12,500 | -€10,336 | -45.3% |
| Trade debts | 44 | €30,482 | €43,397 | +€12,915 | +42.4% |
| Suppliers | 440/4 | €30,482 | €43,397 | +€12,915 | +42.4% |
| Taxes, remuneration and social security | 45 | €20,234 | €29,690 | +€9,456 | +46.7% |
| Taxes | 450/3 | €17,285 | €24,297 | +€7,012 | +40.6% |
| Remuneration and social security | 454/9 | €2,949 | €5,393 | +€2,444 | +82.9% |
| Other amounts payable | 47/48 | €301 | €301 | +€0 | +0.1% |
| Remuneration, social security and pensions | 62 | €36,934 | €36,222 | -€712 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,268 | €15,600 | +€1,332 | +9.3% |
| Other operating charges | 640/8 | €1,331 | €1,265 | -€66 | -4.9% |
| Gross operating margin | 9900 | €102,871 | €131,307 | +€28,436 | +27.6% |
| Operating profit (loss) | 9901 | €50,338 | €78,219 | +€27,881 | +55.4% |
| Financial income | 75/76B | €7 | €13 | +€6 | +90.0% |
| Recurring financial income | 75 | €7 | €13 | +€6 | +90.0% |
| Financial charges | 65/66B | €1,995 | €1,454 | -€541 | -27.1% |
| Recurring financial charges | 65 | €1,995 | €1,454 | -€541 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €48,350 | €76,779 | +€28,429 | +58.8% |
| Income taxes | 67/77 | €12,568 | €20,493 | +€7,925 | +63.1% |
| Profit (loss) for the period | 9904 | €35,782 | €56,287 | +€20,505 | +57.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,782 | €56,287 | +€20,505 | +57.3% |
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 14 October 2026 via checked.be.