OLIPA: 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.
OLIPA
Largest movements
- Receivables within one year -€21,109
down €21,109 (-96.8%), from €21,814 to €704
of which Other amounts receivable: -€21,109
- Cash +€7,393
up €7,393 (+22.2%), from €33,259 to €40,652
mainly Net result for the year (+€35,189) and Receivables within one year (+€21,109)
- Financial fixed assets -€1,950
down €1,950 (-100.0%), from €1,950 to €0
- Deferred charges and accrued income +€1,437
up €1,437 (+10.9%), from €13,230 to €14,667
- Profit (loss) carried forward -€20,246
down €20,246 (-36.5%), from €55,434 to €35,189
- Tax, wage and social debts +€3,471
up €3,471 (+24.2%), from €14,357 to €17,827
- Trade debts +€1,611
up €1,611 (+96.1%), from €1,676 to €3,287
- Other debts +€787
new in 2025: €787
- Gross operating margin +€11,260
up €11,260 (+26.7%), from €42,151 to €53,412
- Taxes +€2,327
up €2,327 (+27.9%), from €8,356 to €10,683
- Financial charges +€1,050
up €1,050 (+36.2%), from €2,903 to €3,954
- Financial income -€713
down €713 (-100.0%), from €713 to €0
- Other operating charges -€551
down €551 (-19.1%), from €2,892 to €2,340
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 | €74,467 | €60,090 | -€14,378 | -19.3% |
| Fixed assets | 21/28 | €6,164 | €4,067 | -€2,098 | -34.0% |
| Tangible fixed assets | 22/27 | €4,214 | €4,067 | -€148 | -3.5% |
| Furniture and vehicles | 24 | €4,214 | €4,067 | -€148 | -3.5% |
| Financial fixed assets | 28 | €1,950 | €0 | -€1,950 | -100.0% |
| Current assets | 29/58 | €68,303 | €56,023 | -€12,280 | -18.0% |
| Amounts receivable within one year | 40/41 | €21,814 | €704 | -€21,109 | -96.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €21,814 | €704 | -€21,109 | -96.8% |
| Cash at bank and in hand | 54/58 | €33,259 | €40,652 | +€7,393 | +22.2% |
| Deferred charges and accrued income | 490/1 | €13,230 | €14,667 | +€1,437 | +10.9% |
| Total equity and liabilities | 10/49 | €74,467 | €60,090 | -€14,378 | -19.3% |
| Equity | 10/15 | €58,434 | €38,189 | -€20,246 | -34.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,434 | €35,189 | -€20,246 | -36.5% |
| Amounts payable | 17/49 | €16,033 | €21,901 | +€5,868 | +36.6% |
| Amounts payable within one year | 42/48 | €16,033 | €21,901 | +€5,868 | +36.6% |
| Trade debts | 44 | €1,676 | €3,287 | +€1,611 | +96.1% |
| Suppliers | 440/4 | €1,676 | €3,287 | +€1,611 | +96.1% |
| Taxes, remuneration and social security | 45 | €14,357 | €17,827 | +€3,471 | +24.2% |
| Taxes | 450/3 | €14,357 | €17,827 | +€3,471 | +24.2% |
| Other amounts payable | 47/48 | - | €787 | +€787 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €972 | €1,246 | +€274 | +28.1% |
| Other operating charges | 640/8 | €2,892 | €2,340 | -€551 | -19.1% |
| Gross operating margin | 9900 | €42,151 | €53,412 | +€11,260 | +26.7% |
| Operating profit (loss) | 9901 | €38,287 | €49,825 | +€11,538 | +30.1% |
| Financial income | 75/76B | €713 | €0 | -€713 | -100.0% |
| Recurring financial income | 75 | €713 | €0 | -€713 | -100.0% |
| Financial charges | 65/66B | €2,903 | €3,954 | +€1,050 | +36.2% |
| Recurring financial charges | 65 | €2,903 | €3,954 | +€1,050 | +36.2% |
| Profit (loss) for the period before taxes | 9903 | €36,097 | €45,872 | +€9,775 | +27.1% |
| Income taxes | 67/77 | €8,356 | €10,683 | +€2,327 | +27.9% |
| Profit (loss) for the period | 9904 | €27,741 | €35,189 | +€7,448 | +26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,741 | €35,189 | +€7,448 | +26.8% |
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.