OLIVARIUS: 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.
OLIVARIUS
Largest movements
- Receivables within one year +€3,189
new in 2025: €3,189
of which Trade receivables: +€2,965
- Cash -€692
down €692 (-26.6%), from €2,603 to €1,910
mainly Receivables within one year (-€3,189) and Trade debts (-€1,432)
- Tangible fixed assets -€477
no longer reported in 2025 (was €477)
- Profit (loss) carried forward +€4,971
up €4,971 (+84.2%), from -€5,904 to -€933
- Trade debts -€1,432
no longer reported in 2025 (was €1,432)
- Tax, wage and social debts -€1,013
down €1,013 (-41.4%), from €2,446 to €1,433
- Other debts -€505
no longer reported in 2025 (was €505)
- Gross operating margin +€8,857
up €8,857, from -€2,853 to €6,003
- Depreciation -€1,782
no longer reported in 2025 (was €1,782)
- Taxes +€339
new in 2025: €339
- Financial charges -€87
no longer reported in 2025 (was €87)
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 | €3,080 | €5,100 | +€2,020 | +65.6% |
| Fixed assets | 21/28 | €477 | - | -€477 | |
| Tangible fixed assets | 22/27 | €477 | - | -€477 | |
| Plant, machinery and equipment | 23 | €477 | - | -€477 | |
| Current assets | 29/58 | €2,603 | €5,100 | +€2,497 | +95.9% |
| Amounts receivable within one year | 40/41 | - | €3,189 | +€3,189 | |
| Trade receivables | 40 | - | €2,965 | +€2,965 | |
| Other amounts receivable | 41 | - | €224 | +€224 | |
| Cash at bank and in hand | 54/58 | €2,603 | €1,910 | -€692 | -26.6% |
| Total equity and liabilities | 10/49 | €3,080 | €5,100 | +€2,020 | +65.6% |
| Equity | 10/15 | -€1,304 | €3,667 | +€4,971 | |
| Contributions | 10/11 | €4,600 | €4,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,904 | -€933 | +€4,971 | +84.2% |
| Amounts payable | 17/49 | €4,384 | €1,433 | -€2,950 | -67.3% |
| Amounts payable within one year | 42/48 | €4,384 | €1,433 | -€2,950 | -67.3% |
| Trade debts | 44 | €1,432 | - | -€1,432 | |
| Suppliers | 440/4 | €1,432 | - | -€1,432 | |
| Taxes, remuneration and social security | 45 | €2,446 | €1,433 | -€1,013 | -41.4% |
| Taxes | 450/3 | €2,446 | €1,433 | -€1,013 | -41.4% |
| Other amounts payable | 47/48 | €505 | - | -€505 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,782 | - | -€1,782 | |
| Other operating charges | 640/8 | €741 | €694 | -€47 | -6.4% |
| Gross operating margin | 9900 | -€2,853 | €6,003 | +€8,857 | |
| Operating profit (loss) | 9901 | -€5,377 | €5,310 | +€10,686 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €87 | - | -€87 | |
| Recurring financial charges | 65 | €87 | - | -€87 | |
| Profit (loss) for the period before taxes | 9903 | -€5,463 | €5,310 | +€10,773 | |
| Income taxes | 67/77 | - | €339 | +€339 | |
| Profit (loss) for the period | 9904 | -€5,463 | €4,971 | +€10,434 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,463 | €4,971 | +€10,434 |
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 8 October 2026 via checked.be.