OLIVE DESIGN: 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.
OLIVE DESIGN
Largest movements
- Receivables within one year -€8,880
down €8,880 (-97.4%), from €9,116 to €236
- Cash -€1,806
down €1,806 (-8.8%), from €20,409 to €18,603
mainly Contributions, distributions and other (-€18,504) and Other debts (-€3,376)
- Deferred charges and accrued income -€1,616
down €1,616 (-26.3%), from €6,155 to €4,539
- Tangible fixed assets -€1,436
down €1,436 (-65.8%), from €2,183 to €747
of which Furniture and vehicles: -€1,087
- Profit (loss) carried forward -€15,181
down €15,181 (-82.0%), from €18,504 to €3,323
- Tax, wage and social debts +€3,750
up €3,750 (+51.3%), from €7,308 to €11,058
- Other debts -€3,376
down €3,376 (-40.9%), from €8,263 to €4,888
- Trade debts +€1,069
up €1,069 (+149%), from €716 to €1,785
- Gross operating margin -€11,823
down €11,823 (-59.1%), from €19,995 to €8,173
- Taxes -€2,000
down €2,000 (-55.9%), from €3,582 to €1,581
- Financial charges -€530
down €530 (-25.8%), from €2,054 to €1,524
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 | €37,863 | €24,124 | -€13,738 | -36.3% |
| Fixed assets | 21/28 | €2,183 | €747 | -€1,436 | -65.8% |
| Tangible fixed assets | 22/27 | €2,183 | €747 | -€1,436 | -65.8% |
| Plant, machinery and equipment | 23 | €978 | €629 | -€349 | -35.7% |
| Furniture and vehicles | 24 | €1,204 | €118 | -€1,087 | -90.2% |
| Current assets | 29/58 | €35,680 | €23,378 | -€12,302 | -34.5% |
| Amounts receivable within one year | 40/41 | €9,116 | €236 | -€8,880 | -97.4% |
| Trade receivables | 40 | €9,116 | €236 | -€8,880 | -97.4% |
| Cash at bank and in hand | 54/58 | €20,409 | €18,603 | -€1,806 | -8.8% |
| Deferred charges and accrued income | 490/1 | €6,155 | €4,539 | -€1,616 | -26.3% |
| Total equity and liabilities | 10/49 | €37,863 | €24,124 | -€13,738 | -36.3% |
| Equity | 10/15 | €20,504 | €5,323 | -€15,181 | -74.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,504 | €3,323 | -€15,181 | -82.0% |
| Amounts payable | 17/49 | €17,358 | €18,801 | +€1,443 | +8.3% |
| Amounts payable within one year | 42/48 | €16,287 | €17,730 | +€1,443 | +8.9% |
| Trade debts | 44 | €716 | €1,785 | +€1,069 | +149% |
| Suppliers | 440/4 | €716 | €1,785 | +€1,069 | +149% |
| Taxes, remuneration and social security | 45 | €7,308 | €11,058 | +€3,750 | +51.3% |
| Taxes | 450/3 | €7,308 | €11,058 | +€3,750 | +51.3% |
| Other amounts payable | 47/48 | €8,263 | €4,888 | -€3,376 | -40.9% |
| Accrued charges and deferred income | 492/3 | €1,071 | €1,071 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,436 | €1,436 | = | 0.0% |
| Other operating charges | 640/8 | €392 | €308 | -€84 | -21.5% |
| Gross operating margin | 9900 | €19,995 | €8,173 | -€11,823 | -59.1% |
| Operating profit (loss) | 9901 | €18,167 | €6,428 | -€11,738 | -64.6% |
| Financial income | 75/76B | €66 | €0 | -€66 | -100.0% |
| Recurring financial income | 75 | €66 | €0 | -€66 | -100.0% |
| Financial charges | 65/66B | €2,054 | €1,524 | -€530 | -25.8% |
| Recurring financial charges | 65 | €2,054 | €1,524 | -€530 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €16,179 | €4,904 | -€11,274 | -69.7% |
| Income taxes | 67/77 | €3,582 | €1,581 | -€2,000 | -55.9% |
| Profit (loss) for the period | 9904 | €12,597 | €3,323 | -€9,274 | -73.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,597 | €3,323 | -€9,274 | -73.6% |
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 22 October 2026 via checked.be.