OLISPA: 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.
OLISPA
Largest movements
- Cash +€15,223
up €15,223 (+27.0%), from €56,446 to €71,669
mainly Net result for the year (+€16,587) and Receivables within one year (+€11,760)
- Receivables within one year -€11,760
down €11,760 (-50.7%), from €23,215 to €11,455
of which Trade receivables: -€12,172
- Tangible fixed assets -€7,682
down €7,682 (-28.5%), from €27,000 to €19,318
of which Furniture and vehicles: -€6,967
- Profit (loss) carried forward +€16,587
up €16,587 (+67.7%), from €24,512 to €41,099
- Trade debts -€13,437
down €13,437 (-48.8%), from €27,537 to €14,099
- Debts after one year -€6,124
down €6,124 (-38.7%), from €15,841 to €9,717
- Gross operating margin +€22,757
up €22,757 (+56.8%), from €40,064 to €62,821
- Staff costs +€1,215
up €1,215 (+3.8%), from €31,668 to €32,882
- Other operating charges -€1,092
down €1,092 (-26.3%), from €4,156 to €3,065
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 | €111,581 | €107,189 | -€4,392 | -3.9% |
| Fixed assets | 21/28 | €27,050 | €19,368 | -€7,682 | -28.4% |
| Tangible fixed assets | 22/27 | €27,000 | €19,318 | -€7,682 | -28.5% |
| Plant, machinery and equipment | 23 | €1,813 | €1,099 | -€715 | -39.4% |
| Furniture and vehicles | 24 | €25,187 | €18,220 | -€6,967 | -27.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €84,531 | €87,821 | +€3,290 | +3.9% |
| Stocks and contracts in progress | 3 | €3,260 | €3,363 | +€103 | +3.2% |
| Stocks | 30/36 | €3,260 | €3,363 | +€103 | +3.2% |
| Amounts receivable within one year | 40/41 | €23,215 | €11,455 | -€11,760 | -50.7% |
| Trade receivables | 40 | €22,739 | €10,568 | -€12,172 | -53.5% |
| Other amounts receivable | 41 | €476 | €887 | +€411 | +86.4% |
| Cash at bank and in hand | 54/58 | €56,446 | €71,669 | +€15,223 | +27.0% |
| Deferred charges and accrued income | 490/1 | €1,610 | €1,334 | -€276 | -17.1% |
| Total equity and liabilities | 10/49 | €111,581 | €107,189 | -€4,392 | -3.9% |
| Equity | 10/15 | €44,972 | €61,559 | +€16,587 | +36.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,512 | €41,099 | +€16,587 | +67.7% |
| Amounts payable | 17/49 | €66,609 | €45,630 | -€20,979 | -31.5% |
| Amounts payable after more than one year | 17 | €15,841 | €9,717 | -€6,124 | -38.7% |
| Financial debts | 170/4 | €15,841 | €9,717 | -€6,124 | -38.7% |
| Amounts payable within one year | 42/48 | €49,484 | €35,114 | -€14,370 | -29.0% |
| Current portion of amounts payable after more than one year | 42 | €5,855 | €6,124 | +€269 | +4.6% |
| Trade debts | 44 | €27,537 | €14,099 | -€13,437 | -48.8% |
| Suppliers | 440/4 | €27,537 | €14,099 | -€13,437 | -48.8% |
| Taxes, remuneration and social security | 45 | €14,751 | €13,916 | -€836 | -5.7% |
| Taxes | 450/3 | €4,108 | €6,651 | +€2,543 | +61.9% |
| Remuneration and social security | 454/9 | €10,643 | €7,265 | -€3,378 | -31.7% |
| Other amounts payable | 47/48 | €1,341 | €975 | -€366 | -27.3% |
| Accrued charges and deferred income | 492/3 | €1,284 | €799 | -€485 | -37.8% |
| Remuneration, social security and pensions | 62 | €31,668 | €32,882 | +€1,215 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,938 | €7,682 | -€257 | -3.2% |
| Other operating charges | 640/8 | €4,156 | €3,065 | -€1,092 | -26.3% |
| Gross operating margin | 9900 | €40,064 | €62,821 | +€22,757 | +56.8% |
| Operating profit (loss) | 9901 | -€3,699 | €19,192 | +€22,891 | |
| Financial income | 75/76B | €43 | €12 | -€31 | -71.3% |
| Recurring financial income | 75 | €43 | €12 | -€31 | -71.3% |
| Financial charges | 65/66B | €2,593 | €2,136 | -€457 | -17.6% |
| Recurring financial charges | 65 | €2,593 | €2,136 | -€457 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,249 | €17,068 | +€23,318 | |
| Income taxes | 67/77 | €496 | €481 | -€15 | -3.0% |
| Profit (loss) for the period | 9904 | -€6,745 | €16,587 | +€23,333 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,745 | €16,587 | +€23,333 |
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 6 October 2026 via checked.be.