OLIREST: 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.
OLIREST
Largest movements
- Receivables within one year +€68,932
up €68,932 (+796%), from €8,657 to €77,589
of which Other amounts receivable: +€68,449
- Current investments +€60,000
up €60,000 (+8.9%), from €670,571 to €730,571
- Stocks and contracts -€37,783
down €37,783 (-68.1%), from €55,454 to €17,671
- Tangible fixed assets +€35,713
up €35,713 (+6.4%), from €554,371 to €590,084
of which Plant, machinery and equipment: +€55,017
- Reserves +€133,440
up €133,440 (+13.0%), from €1.0m to €1.2m
- Other debts -€27,563
down €27,563 (-97.3%), from €28,325 to €763
- Trade debts +€22,973
up €22,973 (+9.5%), from €241,864 to €264,837
- Gross operating margin -€145,385
down €145,385 (-8.5%), from €1.7m to €1.6m
- Taxes -€58,516
down €58,516 (-52.8%), from €110,792 to €52,276
- Staff costs +€39,073
up €39,073 (+3.2%), from €1.2m to €1.3m
- Financial income +€33,464
up €33,464 (+214%), from €15,614 to €49,078
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.
Derived cash bridge
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 | €1,839,890 | €1,968,007 | +€128,117 | +7.0% |
| Fixed assets | 21/28 | €554,371 | €590,084 | +€35,713 | +6.4% |
| Tangible fixed assets | 22/27 | €554,371 | €590,084 | +€35,713 | +6.4% |
| Land and buildings | 22 | €391,671 | €338,226 | -€53,445 | -13.6% |
| Plant, machinery and equipment | 23 | €144,155 | €199,172 | +€55,017 | +38.2% |
| Furniture and vehicles | 24 | €18,545 | €52,686 | +€34,141 | +184% |
| Current assets | 29/58 | €1,285,519 | €1,377,922 | +€92,404 | +7.2% |
| Stocks and contracts in progress | 3 | €55,454 | €17,671 | -€37,783 | -68.1% |
| Stocks | 30/36 | €55,454 | €17,671 | -€37,783 | -68.1% |
| Amounts receivable within one year | 40/41 | €8,657 | €77,589 | +€68,932 | +796% |
| Trade receivables | 40 | €2,291 | €2,775 | +€483 | +21.1% |
| Other amounts receivable | 41 | €6,366 | €74,814 | +€68,449 | +1,075% |
| Current investments | 50/53 | €670,571 | €730,571 | +€60,000 | +8.9% |
| Cash at bank and in hand | 54/58 | €547,041 | €539,739 | -€7,302 | -1.3% |
| Deferred charges and accrued income | 490/1 | €3,797 | €12,352 | +€8,555 | +225% |
| Total equity and liabilities | 10/49 | €1,839,890 | €1,968,007 | +€128,117 | +7.0% |
| Equity | 10/15 | €1,137,568 | €1,271,008 | +€133,440 | +11.7% |
| Contributions | 10/11 | €110,500 | €110,500 | = | 0.0% |
| Reserves | 13 | €1,027,068 | €1,160,508 | +€133,440 | +13.0% |
| Distributable reserves | 133 | €1,027,068 | €1,160,508 | +€133,440 | +13.0% |
| Amounts payable | 17/49 | €702,322 | €696,999 | -€5,323 | -0.8% |
| Amounts payable after more than one year | 17 | €91,179 | €109,546 | +€18,367 | +20.1% |
| Financial debts | 170/4 | €91,179 | €109,546 | +€18,367 | +20.1% |
| Amounts payable within one year | 42/48 | €597,443 | €568,238 | -€29,205 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €133,360 | €123,439 | -€9,921 | -7.4% |
| Trade debts | 44 | €241,864 | €264,837 | +€22,973 | +9.5% |
| Suppliers | 440/4 | €241,864 | €264,837 | +€22,973 | +9.5% |
| Taxes, remuneration and social security | 45 | €193,893 | €179,198 | -€14,695 | -7.6% |
| Taxes | 450/3 | €51,020 | €39,724 | -€11,296 | -22.1% |
| Remuneration and social security | 454/9 | €142,873 | €139,474 | -€3,399 | -2.4% |
| Other amounts payable | 47/48 | €28,325 | €763 | -€27,563 | -97.3% |
| Accrued charges and deferred income | 492/3 | €13,700 | €19,214 | +€5,514 | +40.3% |
| Remuneration, social security and pensions | 62 | €1,229,975 | €1,269,048 | +€39,073 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,536 | €119,607 | +€14,071 | +13.3% |
| Other operating charges | 640/8 | €20,025 | €18,979 | -€1,046 | -5.2% |
| Gross operating margin | 9900 | €1,713,662 | €1,568,277 | -€145,385 | -8.5% |
| Operating profit (loss) | 9901 | €358,126 | €160,643 | -€197,483 | -55.1% |
| Financial income | 75/76B | €15,614 | €49,078 | +€33,464 | +214% |
| Recurring financial income | 75 | €15,614 | €49,078 | +€33,464 | +214% |
| Financial charges | 65/66B | €25,486 | €24,005 | -€1,482 | -5.8% |
| Recurring financial charges | 65 | €25,486 | €24,005 | -€1,482 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €348,253 | €185,716 | -€162,537 | -46.7% |
| Income taxes | 67/77 | €110,792 | €52,276 | -€58,516 | -52.8% |
| Profit (loss) for the period | 9904 | €237,461 | €133,440 | -€104,021 | -43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €237,461 | €133,440 | -€104,021 | -43.8% |
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 21 October 2026 via checked.be.