Olivarius & Co: 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.
Olivarius & Co
Largest movements
- Receivables within one year +€25,150
up €25,150 (+53.2%), from €47,301 to €72,451
of which Other amounts receivable: +€23,922
- Tangible fixed assets -€4,500
down €4,500 (-78.2%), from €5,755 to €1,255
- Profit (loss) carried forward +€26,774
up €26,774 (+56.4%), from -€47,511 to -€20,736
- Tax, wage and social debts -€4,742
down €4,742 (-22.6%), from €20,980 to €16,237
- Current portion of long-term debt -€2,313
down €2,313 (-100%), from €2,313 to €0
- Trade debts +€1,113
up €1,113 (+24.0%), from €4,635 to €5,747
- Taxes -€15,918
down €15,918, from €13,881 to -€2,037
- Depreciation -€7,060
down €7,060 (-61.1%), from €11,560 to €4,500
- Gross operating margin -€5,052
down €5,052 (-15.5%), from €32,517 to €27,465
- Financial income +€1,416
up €1,416 (+93.2%), from €1,519 to €2,935
- Financial charges -€955
down €955 (-60.7%), from €1,572 to €618
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 | €54,563 | €75,173 | +€20,610 | +37.8% |
| Fixed assets | 21/28 | €5,755 | €1,255 | -€4,500 | -78.2% |
| Tangible fixed assets | 22/27 | €5,755 | €1,255 | -€4,500 | -78.2% |
| Plant, machinery and equipment | 23 | €5,755 | €1,255 | -€4,500 | -78.2% |
| Current assets | 29/58 | €48,808 | €73,918 | +€25,110 | +51.4% |
| Amounts receivable within one year | 40/41 | €47,301 | €72,451 | +€25,150 | +53.2% |
| Trade receivables | 40 | €5,108 | €6,335 | +€1,228 | +24.0% |
| Other amounts receivable | 41 | €42,194 | €66,116 | +€23,922 | +56.7% |
| Cash at bank and in hand | 54/58 | €633 | €554 | -€79 | -12.5% |
| Deferred charges and accrued income | 490/1 | €874 | €913 | +€40 | +4.5% |
| Total equity and liabilities | 10/49 | €54,563 | €75,173 | +€20,610 | +37.8% |
| Equity | 10/15 | -€21,431 | €5,343 | +€26,774 | |
| Contributions | 10/11 | €7,437 | €7,437 | = | 0.0% |
| Reserves | 13 | €18,643 | €18,643 | = | 0.0% |
| Non-distributable reserves | 130/1 | €744 | €744 | = | 0.0% |
| Reserves not available under the articles | 1311 | €744 | €744 | = | 0.0% |
| Distributable reserves | 133 | €17,899 | €17,899 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,511 | -€20,736 | +€26,774 | +56.4% |
| Amounts payable | 17/49 | €75,995 | €69,830 | -€6,165 | -8.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €75,893 | €69,830 | -€6,063 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €2,313 | €0 | -€2,313 | -100% |
| Trade debts | 44 | €4,635 | €5,747 | +€1,113 | +24.0% |
| Suppliers | 440/4 | €4,635 | €5,747 | +€1,113 | +24.0% |
| Taxes, remuneration and social security | 45 | €20,980 | €16,237 | -€4,742 | -22.6% |
| Taxes | 450/3 | €20,980 | €16,237 | -€4,742 | -22.6% |
| Other amounts payable | 47/48 | €47,965 | €47,845 | -€120 | -0.3% |
| Accrued charges and deferred income | 492/3 | €102 | €0 | -€102 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,560 | €4,500 | -€7,060 | -61.1% |
| Other operating charges | 640/8 | €230 | €544 | +€314 | +136% |
| Gross operating margin | 9900 | €32,517 | €27,465 | -€5,052 | -15.5% |
| Operating profit (loss) | 9901 | €20,726 | €22,421 | +€1,694 | +8.2% |
| Financial income | 75/76B | €1,519 | €2,935 | +€1,416 | +93.2% |
| Recurring financial income | 75 | €1,519 | €2,935 | +€1,416 | +93.2% |
| Financial charges | 65/66B | €1,572 | €618 | -€955 | -60.7% |
| Recurring financial charges | 65 | €1,572 | €618 | -€955 | -60.7% |
| Profit (loss) for the period before taxes | 9903 | €20,673 | €24,738 | +€4,064 | +19.7% |
| Income taxes | 67/77 | €13,881 | -€2,037 | -€15,918 | |
| Profit (loss) for the period | 9904 | €6,792 | €26,774 | +€19,982 | +294% |
| Profit (loss) for the period to be appropriated | 9905 | €6,792 | €26,774 | +€19,982 | +294% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.