OLIVARBO: 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.
OLIVARBO
Largest movements
- Cash -€6,854
down €6,854 (-55.5%), from €12,354 to €5,501
mainly Net result for the year (-€7,239) and Other debts (-€2,425)
- Receivables within one year -€3,687
down €3,687 (-59.2%), from €6,223 to €2,536
of which Other amounts receivable: -€3,687
- Tangible fixed assets -€2,741
no longer reported in 2025 (was €2,741)
of which Furniture and vehicles: -€2,741
- Deferred charges and accrued income +€2,050
up €2,050 (+2,409%), from €85 to €2,135
- Profit (loss) carried forward -€7,239
down €7,239 (-390%), from -€1,857 to -€9,095
- Other debts -€2,425
no longer reported in 2025 (was €2,425)
- Tax, wage and social debts -€1,028
down €1,028 (-60.7%), from €1,695 to €667
- Trade debts -€539
no longer reported in 2025 (was €539)
- Gross operating margin -€5,036
down €5,036, from €4,071 to -€965
- Depreciation -€1,947
down €1,947 (-39.1%), from €4,976 to €3,030
- Taxes +€723
up €723 (+56.6%), from €1,277 to €2,000
- Financial charges -€159
down €159 (-44.1%), from €360 to €202
- Other operating charges -€149
down €149 (-12.5%), from €1,192 to €1,042
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 | €21,403 | €10,172 | -€11,232 | -52.5% |
| Fixed assets | 21/28 | €2,741 | - | -€2,741 | |
| Tangible fixed assets | 22/27 | €2,741 | - | -€2,741 | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,741 | - | -€2,741 | |
| Current assets | 29/58 | €18,662 | €10,172 | -€8,491 | -45.5% |
| Amounts receivable within one year | 40/41 | €6,223 | €2,536 | -€3,687 | -59.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €6,223 | €2,536 | -€3,687 | -59.2% |
| Cash at bank and in hand | 54/58 | €12,354 | €5,501 | -€6,854 | -55.5% |
| Deferred charges and accrued income | 490/1 | €85 | €2,135 | +€2,050 | +2,409% |
| Total equity and liabilities | 10/49 | €21,403 | €10,172 | -€11,232 | -52.5% |
| Equity | 10/15 | €16,743 | €9,505 | -€7,239 | -43.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€1,857 | -€9,095 | -€7,239 | -390% |
| Amounts payable | 17/49 | €4,660 | €667 | -€3,993 | -85.7% |
| Amounts payable within one year | 42/48 | €4,660 | €667 | -€3,993 | -85.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €539 | - | -€539 | |
| Suppliers | 440/4 | €539 | - | -€539 | |
| Taxes, remuneration and social security | 45 | €1,695 | €667 | -€1,028 | -60.7% |
| Taxes | 450/3 | €1,695 | €667 | -€1,028 | -60.7% |
| Other amounts payable | 47/48 | €2,425 | - | -€2,425 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,976 | €3,030 | -€1,947 | -39.1% |
| Other operating charges | 640/8 | €1,192 | €1,042 | -€149 | -12.5% |
| Gross operating margin | 9900 | €4,071 | -€965 | -€5,036 | |
| Operating profit (loss) | 9901 | -€2,097 | -€5,037 | -€2,940 | -140% |
| Financial income | 75/76B | €18 | - | -€18 | |
| Recurring financial income | 75 | €18 | - | -€18 | |
| Financial charges | 65/66B | €360 | €202 | -€159 | -44.1% |
| Recurring financial charges | 65 | €360 | €202 | -€159 | -44.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,440 | -€5,239 | -€2,799 | -115% |
| Income taxes | 67/77 | €1,277 | €2,000 | +€723 | +56.6% |
| Profit (loss) for the period | 9904 | -€3,717 | -€7,239 | -€3,522 | -94.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,717 | -€7,239 | -€3,522 | -94.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.