OLIPOP: 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.
OLIPOP
Largest movements
- Tangible fixed assets +€1.3m
up €1.3m (+16.5%), from €8.2m to €9.5m
of which Plant, machinery and equipment: +€961,247
- Cash -€127,680
down €127,680 (-69.1%), from €184,841 to €57,161
mainly Investment in fixed assets (net) (-€1.9m) and Net result for the year (-€569,963)
- Receivables within one year -€105,978
down €105,978 (-43.8%), from €241,788 to €135,810
of which Other amounts receivable: -€228,258
- Other debts +€1.7m
up €1.7m (+21.7%), from €7.7m to €9.4m
- Profit (loss) carried forward -€569,963
down €569,963 (-18.7%), from -€3.1m to -€3.6m
- Depreciation +€191,048
up €191,048 (+48.6%), from €392,967 to €584,015
- Gross operating margin +€178,926
up €178,926, from -€137,782 to €41,145
- Staff costs -€26,753
no longer reported in 2025 (was €26,753)
- Financial charges +€1,782
up €1,782 (+13.1%), from €13,621 to €15,403
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 | €8,642,668 | €9,748,419 | +€1.1m | +12.8% |
| Fixed assets | 21/28 | €8,167,319 | €9,510,812 | +€1.3m | +16.4% |
| Intangible fixed assets | 21 | €13,521 | €9,487 | -€4,034 | -29.8% |
| Tangible fixed assets | 22/27 | €8,152,798 | €9,501,325 | +€1.3m | +16.5% |
| Land and buildings | 22 | €2,561,114 | €2,966,193 | +€405,079 | +15.8% |
| Plant, machinery and equipment | 23 | €5,497,934 | €6,459,180 | +€961,247 | +17.5% |
| Furniture and vehicles | 24 | €10,749 | €11,867 | +€1,118 | +10.4% |
| Other tangible fixed assets | 26 | €83,001 | €64,084 | -€18,917 | -22.8% |
| Financial fixed assets | 28 | €1,000 | - | -€1,000 | |
| Current assets | 29/58 | €475,349 | €237,607 | -€237,742 | -50.0% |
| Stocks and contracts in progress | 3 | €44,637 | €44,637 | = | 0.0% |
| Stocks | 30/36 | €44,637 | €44,637 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €241,788 | €135,810 | -€105,978 | -43.8% |
| Trade receivables | 40 | €9,539 | €131,820 | +€122,280 | +1281.8% |
| Other amounts receivable | 41 | €232,248 | €3,990 | -€228,258 | -98.3% |
| Cash at bank and in hand | 54/58 | €184,841 | €57,161 | -€127,680 | -69.1% |
| Deferred charges and accrued income | 490/1 | €4,084 | - | -€4,084 | |
| Total equity and liabilities | 10/49 | €8,642,668 | €9,748,419 | +€1.1m | +12.8% |
| Equity | 10/15 | -€2,754,111 | -€3,324,073 | -€569,963 | -20.7% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,054,111 | -€3,624,073 | -€569,963 | -18.7% |
| Amounts payable | 17/49 | €11,396,779 | €13,072,493 | +€1.7m | +14.7% |
| Amounts payable after more than one year | 17 | €3,687,303 | €3,687,303 | = | 0.0% |
| Financial debts | 170/4 | €1,055,000 | €1,055,000 | = | 0.0% |
| Other amounts payable | 178/9 | €2,632,303 | €2,632,303 | = | 0.0% |
| Amounts payable within one year | 42/48 | €7,709,476 | €9,381,410 | +€1.7m | +21.7% |
| Trade debts | 44 | €15,019 | €16,343 | +€1,325 | +8.8% |
| Suppliers | 440/4 | €15,019 | €16,343 | +€1,325 | +8.8% |
| Taxes, remuneration and social security | 45 | €1,384 | €68 | -€1,315 | -95.1% |
| Taxes | 450/3 | €68 | €68 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,315 | - | -€1,315 | |
| Other amounts payable | 47/48 | €7,693,073 | €9,364,998 | +€1.7m | +21.7% |
| Accrued charges and deferred income | 492/3 | - | €3,780 | +€3,780 | |
| Non-recurring operating income | 76A | - | €1 | +€1 | |
| Remuneration, social security and pensions | 62 | €26,753 | - | -€26,753 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €392,967 | €584,015 | +€191,048 | +48.6% |
| Other operating charges | 640/8 | €10,364 | €11,690 | +€1,327 | +12.8% |
| Gross operating margin | 9900 | -€137,782 | €41,145 | +€178,926 | |
| Operating profit (loss) | 9901 | -€567,865 | -€554,560 | +€13,305 | +2.3% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €13,621 | €15,403 | +€1,782 | +13.1% |
| Recurring financial charges | 65 | €13,621 | €15,403 | +€1,782 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | -€581,483 | -€569,963 | +€11,520 | +2.0% |
| Income taxes | 67/77 | €68 | - | -€68 | |
| Profit (loss) for the period | 9904 | -€581,551 | -€569,963 | +€11,589 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€581,551 | -€569,963 | +€11,589 | +2.0% |
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 29 September 2026 via checked.be.