OLISA: 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.
OLISA
Largest movements
- Cash -€48,994
down €48,994 (-83.7%), from €58,509 to €9,515
mainly Investment in fixed assets (net) (-€45,660) and Debts after one year (-€19,453)
- Tangible fixed assets +€25,187
up €25,187 (+70.8%), from €35,578 to €60,765
- Receivables within one year -€3,430
down €3,430 (-30.0%), from €11,425 to €7,996
of which Trade receivables: -€3,430
- Debts after one year -€19,453
down €19,453 (-32.4%), from €60,103 to €40,650
- Profit (loss) carried forward -€4,281
down €4,281 (-5.0%), from €85,505 to €81,224
- Other debts -€3,333
down €3,333 (-9.8%), from €34,121 to €30,788
- Tax, wage and social debts -€2,603
down €2,603 (-27.2%), from €9,587 to €6,984
- Trade debts +€2,279
up €2,279 (+650.0%), from €351 to €2,630
- Depreciation +€8,608
up €8,608 (+72.5%), from €11,866 to €20,473
- Taxes -€2,971
down €2,971 (-78.0%), from €3,811 to €840
- Gross operating margin +€1,084
up €1,084 (+5.4%), from €19,927 to €21,012
- Other operating charges -€916
down €916 (-40.6%), from €2,256 to €1,341
- Financial charges +€893
up €893 (+51.2%), from €1,746 to €2,639
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 | €216,413 | €187,929 | -€28,485 | -13.2% |
| Fixed assets | 21/28 | €145,042 | €170,228 | +€25,187 | +17.4% |
| Tangible fixed assets | 22/27 | €35,578 | €60,765 | +€25,187 | +70.8% |
| Furniture and vehicles | 24 | €35,578 | €60,765 | +€25,187 | +70.8% |
| Financial fixed assets | 28 | €109,464 | €109,464 | = | 0.0% |
| Current assets | 29/58 | €71,372 | €17,700 | -€53,671 | -75.2% |
| Amounts receivable within one year | 40/41 | €11,425 | €7,996 | -€3,430 | -30.0% |
| Trade receivables | 40 | €11,425 | €7,996 | -€3,430 | -30.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €1,000 | €0 | -€1,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €58,509 | €9,515 | -€48,994 | -83.7% |
| Deferred charges and accrued income | 490/1 | €437 | €190 | -€248 | -56.6% |
| Total equity and liabilities | 10/49 | €216,413 | €187,929 | -€28,485 | -13.2% |
| Equity | 10/15 | €91,705 | €87,424 | -€4,281 | -4.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,505 | €81,224 | -€4,281 | -5.0% |
| Amounts payable | 17/49 | €124,708 | €100,505 | -€24,203 | -19.4% |
| Amounts payable after more than one year | 17 | €60,103 | €40,650 | -€19,453 | -32.4% |
| Financial debts | 170/4 | €60,103 | €40,650 | -€19,453 | -32.4% |
| Amounts payable within one year | 42/48 | €62,863 | €59,855 | -€3,009 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €18,805 | €19,453 | +€648 | +3.4% |
| Trade debts | 44 | €351 | €2,630 | +€2,279 | +650.0% |
| Suppliers | 440/4 | €351 | €2,630 | +€2,279 | +650.0% |
| Taxes, remuneration and social security | 45 | €9,587 | €6,984 | -€2,603 | -27.2% |
| Taxes | 450/3 | €9,587 | €6,984 | -€2,603 | -27.2% |
| Other amounts payable | 47/48 | €34,121 | €30,788 | -€3,333 | -9.8% |
| Accrued charges and deferred income | 492/3 | €1,742 | €0 | -€1,742 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,866 | €20,473 | +€8,608 | +72.5% |
| Other operating charges | 640/8 | €2,256 | €1,341 | -€916 | -40.6% |
| Gross operating margin | 9900 | €19,927 | €21,012 | +€1,084 | +5.4% |
| Operating profit (loss) | 9901 | €5,805 | -€803 | -€6,608 | |
| Financial income | 75/76B | €90 | €1 | -€89 | -98.9% |
| Recurring financial income | 75 | €90 | €1 | -€89 | -98.9% |
| Financial charges | 65/66B | €1,746 | €2,639 | +€893 | +51.2% |
| Recurring financial charges | 65 | €1,746 | €2,639 | +€893 | +51.2% |
| Profit (loss) for the period before taxes | 9903 | €4,149 | -€3,441 | -€7,590 | |
| Income taxes | 67/77 | €3,811 | €840 | -€2,971 | -78.0% |
| Profit (loss) for the period | 9904 | €338 | -€4,281 | -€4,619 | |
| Profit (loss) for the period to be appropriated | 9905 | €338 | -€4,281 | -€4,619 |
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 7 October 2026 via checked.be.