OLIVEIRA CONSTRUCT: 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.
OLIVEIRA CONSTRUCT
Largest movements
- Receivables within one year +€10,374
up €10,374 (+39.8%), from €26,068 to €36,443
of which Trade receivables: +€5,244
- Profit (loss) carried forward +€9,790
up €9,790 (+51.0%), from €19,186 to €28,976
- Tax, wage and social debts +€2,588
new in 2025: €2,588
- Trade debts -€1,873
down €1,873 (-35.2%), from €5,324 to €3,451
- Purchases and services +€41,517
up €41,517 (+32.0%), from €129,578 to €171,095
- Turnover +€34,401
up €34,401 (+23.0%), from €149,771 to €184,172
- Gross operating margin -€7,117
down €7,117 (-35.2%), from €20,193 to €13,076
- Taxes +€2,588
new in 2025: €2,588
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 | €28,010 | €38,515 | +€10,505 | +37.5% |
| Fixed assets | 21/28 | €692 | €554 | -€138 | -20.0% |
| Tangible fixed assets | 22/27 | €692 | €554 | -€138 | -20.0% |
| Furniture and vehicles | 24 | €692 | €554 | -€138 | -20.0% |
| Current assets | 29/58 | €27,317 | €37,961 | +€10,643 | +39.0% |
| Amounts receivable within one year | 40/41 | €26,068 | €36,443 | +€10,374 | +39.8% |
| Trade receivables | 40 | €3,561 | €8,804 | +€5,244 | +147% |
| Other amounts receivable | 41 | €22,508 | €27,638 | +€5,130 | +22.8% |
| Cash at bank and in hand | 54/58 | €881 | €1,150 | +€269 | +30.6% |
| Deferred charges and accrued income | 490/1 | €369 | €369 | = | 0.0% |
| Total equity and liabilities | 10/49 | €28,010 | €38,515 | +€10,505 | +37.5% |
| Equity | 10/15 | €22,686 | €32,476 | +€9,790 | +43.2% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,186 | €28,976 | +€9,790 | +51.0% |
| Amounts payable | 17/49 | €5,324 | €6,039 | +€715 | +13.4% |
| Amounts payable within one year | 42/48 | €5,324 | €6,039 | +€715 | +13.4% |
| Trade debts | 44 | €5,324 | €3,451 | -€1,873 | -35.2% |
| Suppliers | 440/4 | €5,324 | €3,451 | -€1,873 | -35.2% |
| Taxes, remuneration and social security | 45 | - | €2,588 | +€2,588 | |
| Taxes | 450/3 | - | €2,588 | +€2,588 | |
| Turnover | 70 | €149,771 | €184,172 | +€34,401 | +23.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €129,578 | €171,095 | +€41,517 | +32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92 | €138 | +€46 | +50.5% |
| Other operating charges | 640/8 | €527 | €617 | +€90 | +17.1% |
| Gross operating margin | 9900 | €20,193 | €13,076 | -€7,117 | -35.2% |
| Operating profit (loss) | 9901 | €19,574 | €12,320 | -€7,254 | -37.1% |
| Financial income | 75/76B | - | €1,007 | +€1,007 | |
| Recurring financial income | 75 | - | €1,007 | +€1,007 | |
| Financial charges | 65/66B | €388 | €949 | +€561 | +145% |
| Recurring financial charges | 65 | €388 | €949 | +€561 | +145% |
| Profit (loss) for the period before taxes | 9903 | €19,186 | €12,378 | -€6,808 | -35.5% |
| Income taxes | 67/77 | - | €2,588 | +€2,588 | |
| Profit (loss) for the period | 9904 | €19,186 | €9,790 | -€9,396 | -49.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,186 | €9,790 | -€9,396 | -49.0% |
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 19 October 2026 via checked.be.