OLISANA: 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.
OLISANA
Largest movements
- Tangible fixed assets -€16,272
down €16,272 (-6.4%), from €252,959 to €236,687
of which Land and buildings: -€14,623
- Debts after one year -€18,810
down €18,810 (-12.3%), from €152,705 to €133,895
- Reserves +€10,000
up €10,000 (+21.3%), from €46,860 to €56,860
of which Distributable reserves: +€10,000
- Profit (loss) carried forward -€4,825
down €4,825 (-99.5%), from €4,848 to €23
- Other debts -€3,459
down €3,459 (-48.3%), from €7,156 to €3,697
- Depreciation -€437
down €437 (-2.6%), from €16,709 to €16,272
- Financial charges -€372
down €372 (-10.1%), from €3,687 to €3,315
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 | €254,374 | €239,088 | -€15,287 | -6.0% |
| Fixed assets | 21/28 | €252,959 | €236,687 | -€16,272 | -6.4% |
| Tangible fixed assets | 22/27 | €252,959 | €236,687 | -€16,272 | -6.4% |
| Land and buildings | 22 | €242,647 | €228,024 | -€14,623 | -6.0% |
| Plant, machinery and equipment | 23 | €6,690 | €5,879 | -€811 | -12.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €3,622 | €2,784 | -€838 | -23.1% |
| Current assets | 29/58 | €1,415 | €2,401 | +€985 | +69.6% |
| Amounts receivable within one year | 40/41 | €1,210 | €1,210 | = | 0.0% |
| Trade receivables | 40 | €1,210 | €1,210 | = | 0.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €0 | €996 | +€996 | |
| Deferred charges and accrued income | 490/1 | €205 | €194 | -€11 | -5.3% |
| Total equity and liabilities | 10/49 | €254,374 | €239,088 | -€15,287 | -6.0% |
| Equity | 10/15 | €70,308 | €75,483 | +€5,175 | +7.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €46,860 | €56,860 | +€10,000 | +21.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €45,000 | €55,000 | +€10,000 | +22.2% |
| Profit (loss) carried forward | 14 | €4,848 | €23 | -€4,825 | -99.5% |
| Amounts payable | 17/49 | €184,066 | €163,605 | -€20,461 | -11.1% |
| Amounts payable after more than one year | 17 | €152,705 | €133,895 | -€18,810 | -12.3% |
| Financial debts | 170/4 | €152,705 | €133,895 | -€18,810 | -12.3% |
| Amounts payable within one year | 42/48 | €31,361 | €29,710 | -€1,651 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €18,504 | €18,810 | +€306 | +1.7% |
| Financial debts | 43 | €398 | €0 | -€398 | -100.0% |
| Credit institutions | 430/8 | €398 | €0 | -€398 | -100.0% |
| Trade debts | 44 | €3,183 | €4,263 | +€1,080 | +33.9% |
| Suppliers | 440/4 | €3,183 | €4,263 | +€1,080 | +33.9% |
| Taxes, remuneration and social security | 45 | €2,119 | €2,939 | +€820 | +38.7% |
| Taxes | 450/3 | €2,119 | €2,939 | +€820 | +38.7% |
| Other amounts payable | 47/48 | €7,156 | €3,697 | -€3,459 | -48.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,709 | €16,272 | -€437 | -2.6% |
| Other operating charges | 640/8 | €1,690 | €1,744 | +€53 | +3.2% |
| Gross operating margin | 9900 | €28,202 | €28,405 | +€202 | +0.7% |
| Operating profit (loss) | 9901 | €9,803 | €10,390 | +€586 | +6.0% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €3,687 | €3,315 | -€372 | -10.1% |
| Recurring financial charges | 65 | €3,687 | €3,315 | -€372 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €6,121 | €7,074 | +€953 | +15.6% |
| Income taxes | 67/77 | €230 | €234 | +€4 | +1.7% |
| Profit (loss) for the period | 9904 | €5,891 | €6,841 | +€949 | +16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,891 | €6,841 | +€949 | +16.1% |
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 1 October 2026 via checked.be.