OliOn: 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.
OliOn
Largest movements
- Cash +€22,610
up €22,610 (+505.0%), from €4,477 to €27,087
mainly Net result for the year (+€36,205) and Receivables within one year (+€6,846)
- Tangible fixed assets +€16,602
new in 2025: €16,602
- Receivables within one year -€6,846
down €6,846 (-30.1%), from €22,750 to €15,904
of which Trade receivables: -€18,416
- Deferred charges and accrued income -€778
no longer reported in 2025 (was €778)
- Reserves +€29,092
new in 2025: €29,092
- Profit (loss) carried forward +€7,113
no longer reported in 2025 (was -€7,113)
- Tax, wage and social debts -€6,723
down €6,723 (-38.9%), from €17,282 to €10,559
of which Remuneration and social security: -€12,000
- Trade debts +€2,646
new in 2025: €2,646
- Other debts -€1,050
down €1,050 (-60.9%), from €1,725 to €675
- Gross operating margin +€47,073
up €47,073 (+474.5%), from €9,920 to €56,992
- Taxes +€13,728
new in 2025: €13,728
- Financial charges +€3,014
up €3,014 (+2227.7%), from €135 to €3,149
- Depreciation +€2,402
up €2,402 (+470.9%), from €510 to €2,912
- Other operating charges +€998
new in 2025: €998
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 | €29,313 | €60,391 | +€31,078 | +106.0% |
| Fixed assets | 21/28 | €1,308 | €17,400 | +€16,092 | +1230.4% |
| Intangible fixed assets | 21 | €1,308 | €798 | -€510 | -39.0% |
| Tangible fixed assets | 22/27 | - | €16,602 | +€16,602 | |
| Plant, machinery and equipment | 23 | - | €7,912 | +€7,912 | |
| Furniture and vehicles | 24 | - | €5,106 | +€5,106 | |
| Other tangible fixed assets | 26 | - | €3,585 | +€3,585 | |
| Current assets | 29/58 | €28,006 | €42,991 | +€14,986 | +53.5% |
| Amounts receivable within one year | 40/41 | €22,750 | €15,904 | -€6,846 | -30.1% |
| Trade receivables | 40 | €22,750 | €4,334 | -€18,416 | -80.9% |
| Other amounts receivable | 41 | - | €11,570 | +€11,570 | |
| Cash at bank and in hand | 54/58 | €4,477 | €27,087 | +€22,610 | +505.0% |
| Deferred charges and accrued income | 490/1 | €778 | - | -€778 | |
| Total equity and liabilities | 10/49 | €29,313 | €60,391 | +€31,078 | +106.0% |
| Equity | 10/15 | €307 | €36,512 | +€36,205 | +11795.5% |
| Contributions | 10/11 | €7,420 | €7,420 | = | 0.0% |
| Reserves | 13 | - | €29,092 | +€29,092 | |
| Distributable reserves | 133 | - | €29,092 | +€29,092 | |
| Profit (loss) carried forward | 14 | -€7,113 | - | +€7,113 | |
| Amounts payable | 17/49 | €29,007 | €23,879 | -€5,127 | -17.7% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Financial debts | 170/4 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €19,007 | €13,879 | -€5,127 | -27.0% |
| Trade debts | 44 | - | €2,646 | +€2,646 | |
| Suppliers | 440/4 | - | €2,646 | +€2,646 | |
| Taxes, remuneration and social security | 45 | €17,282 | €10,559 | -€6,723 | -38.9% |
| Taxes | 450/3 | €5,282 | €10,559 | +€5,277 | +99.9% |
| Remuneration and social security | 454/9 | €12,000 | - | -€12,000 | |
| Other amounts payable | 47/48 | €1,725 | €675 | -€1,050 | -60.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €510 | €2,912 | +€2,402 | +470.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €18 | - | -€18 | |
| Other operating charges | 640/8 | - | €998 | +€998 | |
| Gross operating margin | 9900 | €9,920 | €56,992 | +€47,073 | +474.5% |
| Operating profit (loss) | 9901 | €9,392 | €53,082 | +€43,691 | +465.2% |
| Financial charges | 65/66B | €135 | €3,149 | +€3,014 | +2227.7% |
| Recurring financial charges | 65 | €135 | €3,149 | +€3,014 | +2227.7% |
| Profit (loss) for the period before taxes | 9903 | €9,256 | €49,933 | +€40,677 | +439.4% |
| Income taxes | 67/77 | - | €13,728 | +€13,728 | |
| Profit (loss) for the period | 9904 | €9,256 | €36,205 | +€26,949 | +291.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,256 | €36,205 | +€26,949 | +291.1% |
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 3 October 2026 via checked.be.