OLIOBS: 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.
OLIOBS
Largest movements
- Receivables within one year +€43,049
up €43,049 (+146.3%), from €29,435 to €72,484
of which Other amounts receivable: +€36,398
- Tangible fixed assets +€2,987
up €2,987 (+40.7%), from €7,332 to €10,319
- Cash +€2,959
up €2,959 (+23.2%), from €12,770 to €15,729
mainly Net result for the year (+€35,570) and Tax, wage and social debts (+€11,270)
- Reserves +€35,570
up €35,570 (+110.0%), from €32,344 to €67,914
- Tax, wage and social debts +€11,270
up €11,270 (+76.8%), from €14,665 to €25,935
- Trade debts +€2,470
up €2,470 (+440.3%), from €561 to €3,031
- Depreciation +€1,865
up €1,865 (+269.5%), from €692 to €2,557
- Gross operating margin +€1,571
up €1,571 (+3.3%), from €47,293 to €48,864
- Financial income +€962
up €962 (+6413.3%), from €15 to €977
- Financial charges -€553
down €553 (-31.1%), from €1,776 to €1,223
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 | €49,880 | €98,532 | +€48,652 | +97.5% |
| Fixed assets | 21/28 | €7,332 | €10,319 | +€2,987 | +40.7% |
| Tangible fixed assets | 22/27 | €7,332 | €10,319 | +€2,987 | +40.7% |
| Furniture and vehicles | 24 | €7,332 | €10,319 | +€2,987 | +40.7% |
| Current assets | 29/58 | €42,548 | €88,213 | +€45,665 | +107.3% |
| Amounts receivable within one year | 40/41 | €29,435 | €72,484 | +€43,049 | +146.3% |
| Trade receivables | 40 | €13,435 | €20,086 | +€6,651 | +49.5% |
| Other amounts receivable | 41 | €16,000 | €52,398 | +€36,398 | +227.5% |
| Cash at bank and in hand | 54/58 | €12,770 | €15,729 | +€2,959 | +23.2% |
| Deferred charges and accrued income | 490/1 | €343 | - | -€343 | |
| Total equity and liabilities | 10/49 | €49,880 | €98,532 | +€48,652 | +97.5% |
| Equity | 10/15 | €33,844 | €69,414 | +€35,570 | +105.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €32,344 | €67,914 | +€35,570 | +110.0% |
| Distributable reserves | 133 | €32,344 | €67,914 | +€35,570 | +110.0% |
| Amounts payable | 17/49 | €16,036 | €29,118 | +€13,082 | +81.6% |
| Amounts payable within one year | 42/48 | €15,884 | €28,966 | +€13,082 | +82.4% |
| Trade debts | 44 | €561 | €3,031 | +€2,470 | +440.3% |
| Suppliers | 440/4 | €561 | €3,031 | +€2,470 | +440.3% |
| Taxes, remuneration and social security | 45 | €14,665 | €25,935 | +€11,270 | +76.8% |
| Taxes | 450/3 | €14,665 | €25,935 | +€11,270 | +76.8% |
| Other amounts payable | 47/48 | €658 | - | -€658 | |
| Accrued charges and deferred income | 492/3 | €152 | €152 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €692 | €2,557 | +€1,865 | +269.5% |
| Other operating charges | 640/8 | €544 | €101 | -€443 | -81.4% |
| Gross operating margin | 9900 | €47,293 | €48,864 | +€1,571 | +3.3% |
| Operating profit (loss) | 9901 | €46,057 | €46,206 | +€149 | +0.3% |
| Financial income | 75/76B | €15 | €977 | +€962 | +6413.3% |
| Recurring financial income | 75 | €15 | €977 | +€962 | +6413.3% |
| Financial charges | 65/66B | €1,776 | €1,223 | -€553 | -31.1% |
| Recurring financial charges | 65 | €1,776 | €1,223 | -€553 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €44,296 | €45,960 | +€1,664 | +3.8% |
| Income taxes | 67/77 | €9,999 | €10,390 | +€391 | +3.9% |
| Profit (loss) for the period | 9904 | €34,297 | €35,570 | +€1,273 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,297 | €35,570 | +€1,273 | +3.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.