OLIPHON: 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.
OLIPHON
Largest movements
- Cash -€43,556
down €43,556 (-13.1%), from €333,494 to €289,938
mainly Trade debts (-€320,492) and Receivables within one year (-€13,059)
- Intangible fixed assets -€42,857
down €42,857 (-16.7%), from €257,143 to €214,286
- Receivables within one year +€13,059
new in 2025: €13,059
- Tangible fixed assets +€7,608
up €7,608 (+57.5%), from €13,241 to €20,850
of which Furniture and vehicles: +€10,551
- Trade debts -€320,492
down €320,492 (-99.2%), from €323,071 to €2,579
- Profit (loss) carried forward +€246,335
up €246,335 (+118.0%), from €208,676 to €455,011
- Tax, wage and social debts +€10,042
up €10,042 (+15.1%), from €66,500 to €76,542
- Gross operating margin +€34,998
up €34,998 (+10.5%), from €334,118 to €369,115
- Taxes +€10,518
up €10,518 (+15.8%), from €66,500 to €77,018
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 | €603,878 | €538,133 | -€65,745 | -10.9% |
| Fixed assets | 21/28 | €270,384 | €235,135 | -€35,249 | -13.0% |
| Intangible fixed assets | 21 | €257,143 | €214,286 | -€42,857 | -16.7% |
| Tangible fixed assets | 22/27 | €13,241 | €20,850 | +€7,608 | +57.5% |
| Plant, machinery and equipment | 23 | €13,241 | €10,299 | -€2,943 | -22.2% |
| Furniture and vehicles | 24 | - | €10,551 | +€10,551 | |
| Current assets | 29/58 | €333,494 | €302,998 | -€30,496 | -9.1% |
| Amounts receivable within one year | 40/41 | - | €13,059 | +€13,059 | |
| Other amounts receivable | 41 | - | €13,059 | +€13,059 | |
| Cash at bank and in hand | 54/58 | €333,494 | €289,938 | -€43,556 | -13.1% |
| Total equity and liabilities | 10/49 | €603,878 | €538,133 | -€65,745 | -10.9% |
| Equity | 10/15 | €212,676 | €459,011 | +€246,335 | +115.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €208,676 | €455,011 | +€246,335 | +118.0% |
| Amounts payable | 17/49 | €391,202 | €79,121 | -€312,081 | -79.8% |
| Amounts payable within one year | 42/48 | €391,202 | €79,121 | -€312,081 | -79.8% |
| Trade debts | 44 | €323,071 | €2,579 | -€320,492 | -99.2% |
| Suppliers | 440/4 | €323,071 | €2,579 | -€320,492 | -99.2% |
| Taxes, remuneration and social security | 45 | €66,500 | €76,542 | +€10,042 | +15.1% |
| Taxes | 450/3 | €66,500 | €76,542 | +€10,042 | +15.1% |
| Other amounts payable | 47/48 | €1,631 | - | -€1,631 | |
| Remuneration, social security and pensions | 62 | - | €57 | +€57 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,328 | €46,759 | +€2,430 | +5.5% |
| Other operating charges | 640/8 | €1,112 | €164 | -€947 | -85.2% |
| Non-recurring operating charges | 66A | €13,500 | - | -€13,500 | |
| Gross operating margin | 9900 | €334,118 | €369,115 | +€34,998 | +10.5% |
| Operating profit (loss) | 9901 | €275,177 | €322,135 | +€46,958 | +17.1% |
| Financial income | 75/76B | - | €1,587 | +€1,587 | |
| Recurring financial income | 75 | - | €1,587 | +€1,587 | |
| Financial charges | 65/66B | €1 | €368 | +€367 | +33371.8% |
| Recurring financial charges | 65 | €1 | €368 | +€367 | +33371.8% |
| Profit (loss) for the period before taxes | 9903 | €275,176 | €323,354 | +€48,177 | +17.5% |
| Income taxes | 67/77 | €66,500 | €77,018 | +€10,518 | +15.8% |
| Profit (loss) for the period | 9904 | €208,676 | €246,335 | +€37,659 | +18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €208,676 | €246,335 | +€37,659 | +18.0% |
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 9 October 2026 via checked.be.