OLIV: 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.
OLIV
Largest movements
- Current investments -€75,000
no longer reported in 2025 (was €75,000)
- Cash +€69,273
up €69,273 (+81.9%), from €84,550 to €153,823
mainly Current investments (+€75,000) and Depreciation (+€25,170)
- Tangible fixed assets -€25,170
down €25,170 (-14.5%), from €173,486 to €148,316
of which Furniture and vehicles: -€20,560
- Debts after one year -€14,350
down €14,350 (-14.1%), from €102,133 to €87,782
- Tax, wage and social debts -€13,970
down €13,970 (-72.9%), from €19,163 to €5,193
of which Taxes: -€14,970
- Profit (loss) carried forward -€4,796
down €4,796 (-3.6%), from €135,104 to €130,308
- Gross operating margin -€36,606
down €36,606 (-60.8%), from €60,251 to €23,645
- Taxes -€6,601
down €6,601 (-97.9%), from €6,740 to €140
- Financial charges -€3,337
down €3,337 (-44.4%), from €7,525 to €4,187
- Financial income +€1,901
up €1,901 (+1000.9%), from €190 to €2,090
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 | €339,468 | €305,947 | -€33,521 | -9.9% |
| Fixed assets | 21/28 | €178,486 | €151,736 | -€26,750 | -15.0% |
| Tangible fixed assets | 22/27 | €173,486 | €148,316 | -€25,170 | -14.5% |
| Land and buildings | 22 | €107,900 | €103,290 | -€4,610 | -4.3% |
| Furniture and vehicles | 24 | €65,586 | €45,026 | -€20,560 | -31.3% |
| Financial fixed assets | 28 | €5,000 | €3,420 | -€1,580 | -31.6% |
| Current assets | 29/58 | €160,982 | €154,211 | -€6,771 | -4.2% |
| Current investments | 50/53 | €75,000 | - | -€75,000 | |
| Cash at bank and in hand | 54/58 | €84,550 | €153,823 | +€69,273 | +81.9% |
| Deferred charges and accrued income | 490/1 | €1,432 | €388 | -€1,043 | -72.9% |
| Total equity and liabilities | 10/49 | €339,468 | €305,947 | -€33,521 | -9.9% |
| Equity | 10/15 | €163,111 | €158,315 | -€4,796 | -2.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €26,007 | €26,007 | = | 0.0% |
| Non-distributable reserves | 130/1 | €540 | €540 | = | 0.0% |
| Reserves not available under the articles | 1311 | €540 | €540 | = | 0.0% |
| Distributable reserves | 133 | €25,467 | €25,467 | = | 0.0% |
| Profit (loss) carried forward | 14 | €135,104 | €130,308 | -€4,796 | -3.6% |
| Amounts payable | 17/49 | €176,357 | €147,633 | -€28,724 | -16.3% |
| Amounts payable after more than one year | 17 | €102,133 | €87,782 | -€14,350 | -14.1% |
| Financial debts | 170/4 | €102,133 | €87,782 | -€14,350 | -14.1% |
| Amounts payable within one year | 42/48 | €73,025 | €58,199 | -€14,825 | -20.3% |
| Current portion of amounts payable after more than one year | 42 | €14,141 | €13,427 | -€715 | -5.1% |
| Trade debts | 44 | €1,141 | €1,438 | +€297 | +26.0% |
| Suppliers | 440/4 | €1,141 | €1,438 | +€297 | +26.0% |
| Taxes, remuneration and social security | 45 | €19,163 | €5,193 | -€13,970 | -72.9% |
| Taxes | 450/3 | €18,163 | €3,193 | -€14,970 | -82.4% |
| Remuneration and social security | 454/9 | €1,000 | €2,000 | +€1,000 | +100.0% |
| Other amounts payable | 47/48 | €38,579 | €38,141 | -€438 | -1.1% |
| Accrued charges and deferred income | 492/3 | €1,200 | €1,652 | +€452 | +37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,311 | €25,170 | -€141 | -0.6% |
| Other operating charges | 640/8 | €955 | €1,035 | +€79 | +8.3% |
| Gross operating margin | 9900 | €60,251 | €23,645 | -€36,606 | -60.8% |
| Operating profit (loss) | 9901 | €33,984 | -€2,560 | -€36,544 | |
| Financial income | 75/76B | €190 | €2,090 | +€1,901 | +1000.9% |
| Recurring financial income | 75 | €190 | €2,090 | +€1,901 | +1000.9% |
| Financial charges | 65/66B | €7,525 | €4,187 | -€3,337 | -44.4% |
| Recurring financial charges | 65 | €7,525 | €4,187 | -€3,337 | -44.4% |
| Profit (loss) for the period before taxes | 9903 | €26,649 | -€4,657 | -€31,306 | |
| Income taxes | 67/77 | €6,740 | €140 | -€6,601 | -97.9% |
| Profit (loss) for the period | 9904 | €19,909 | -€4,796 | -€24,706 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,909 | -€4,796 | -€24,706 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.