Oliver James Professionals: 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.
Oliver James Professionals
Largest movements
- Receivables within one year -€3.2m
down €3.2m (-44.1%), from €7.2m to €4.0m
of which Other amounts receivable: -€2.6m
- Cash +€117,781
up €117,781 (+185%), from €63,641 to €181,422
mainly Receivables within one year (+€3.2m) and Net result for the year (+€234,368)
- Other debts -€3.0m
down €3.0m (-74.9%), from €4.0m to €1.0m
- Tax, wage and social debts -€251,436
down €251,436 (-31.4%), from €800,503 to €549,067
of which Remuneration and social security: -€265,674
- Reserves +€234,368
up €234,368 (+11.5%), from €2.0m to €2.3m
- Trade debts -€73,275
down €73,275 (-18.8%), from €389,222 to €315,947
- Turnover -€2.8m
down €2.8m (-34.9%), from €8.1m to €5.2m
- Staff costs -€2.0m
down €2.0m (-36.3%), from €5.5m to €3.5m
- Services and other goods -€593,869
down €593,869 (-33.8%), from €1.8m to €1.2m
- Financial income +€92,638
up €92,638 (+192,194%), from €48 to €92,686
- Taxes -€92,085
down €92,085 (-38.7%), from €238,093 to €146,008
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 | €7,268,085 | €4,214,319 | -€3.1m | -42.0% |
| Fixed assets | 21/28 | €5,517 | €10,938 | +€5,421 | +98.3% |
| Intangible fixed assets | 21 | - | €7,557 | +€7,557 | |
| Tangible fixed assets | 22/27 | €5,517 | €3,382 | -€2,136 | -38.7% |
| Furniture and vehicles | 24 | €5,517 | €3,382 | -€2,136 | -38.7% |
| Current assets | 29/58 | €7,262,568 | €4,203,381 | -€3.1m | -42.1% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €7,198,927 | €4,021,958 | -€3.2m | -44.1% |
| Trade receivables | 40 | €1,449,423 | €856,696 | -€592,727 | -40.9% |
| Other amounts receivable | 41 | €5,749,504 | €3,165,262 | -€2.6m | -44.9% |
| Cash at bank and in hand | 54/58 | €63,641 | €181,422 | +€117,781 | +185% |
| Total equity and liabilities | 10/49 | €7,268,085 | €4,214,319 | -€3.1m | -42.0% |
| Equity | 10/15 | €2,043,104 | €2,277,472 | +€234,368 | +11.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €2,033,104 | €2,267,472 | +€234,368 | +11.5% |
| Distributable reserves | 133 | €2,033,104 | €2,267,472 | +€234,368 | +11.5% |
| Amounts payable | 17/49 | €5,224,981 | €1,936,847 | -€3.3m | -62.9% |
| Amounts payable within one year | 42/48 | €5,212,956 | €1,875,500 | -€3.3m | -64.0% |
| Financial debts | 43 | - | €665 | +€665 | |
| Credit institutions | 430/8 | - | €665 | +€665 | |
| Trade debts | 44 | €389,222 | €315,947 | -€73,275 | -18.8% |
| Suppliers | 440/4 | €389,222 | €315,947 | -€73,275 | -18.8% |
| Taxes, remuneration and social security | 45 | €800,503 | €549,067 | -€251,436 | -31.4% |
| Taxes | 450/3 | €210,993 | €225,231 | +€14,238 | +6.7% |
| Remuneration and social security | 454/9 | €589,510 | €323,836 | -€265,674 | -45.1% |
| Other amounts payable | 47/48 | €4,023,230 | €1,009,821 | -€3.0m | -74.9% |
| Accrued charges and deferred income | 492/3 | €12,025 | €61,347 | +€49,322 | +410% |
| Operating income | 70/76A | €8,059,963 | €5,246,235 | -€2.8m | -34.9% |
| Turnover | 70 | €8,056,951 | €5,243,634 | -€2.8m | -34.9% |
| Other operating income | 74 | €3,012 | €2,601 | -€411 | -13.7% |
| Operating charges | 60/66A | €7,370,841 | €4,957,662 | -€2.4m | -32.7% |
| Goods for resale, raw materials and consumables | 60 | €113,061 | €147,344 | +€34,283 | +30.3% |
| Purchases | 600/8 | €113,061 | €147,344 | +€34,283 | +30.3% |
| Services and other goods | 61 | €1,755,580 | €1,161,711 | -€593,869 | -33.8% |
| Remuneration, social security and pensions | 62 | €5,513,207 | €3,510,285 | -€2.0m | -36.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €890 | €3,094 | +€2,204 | +248% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€38,820 | €34,638 | +€73,458 | |
| Other operating charges | 640/8 | €4,673 | €15,521 | +€10,848 | +232% |
| Non-recurring operating charges | 66A | €22,250 | €85,070 | +€62,820 | +282% |
| Operating profit (loss) | 9901 | €689,122 | €288,573 | -€400,549 | -58.1% |
| Financial income | 75/76B | €48 | €92,686 | +€92,638 | +192,194% |
| Recurring financial income | 75 | €48 | €92,686 | +€92,638 | +192,194% |
| Income from financial fixed assets | 750 | - | €90,313 | +€90,313 | |
| Other financial income | 752/9 | €48 | €2,372 | +€2,324 | +4,822% |
| Financial charges | 65/66B | €16,540 | €883 | -€15,657 | -94.7% |
| Recurring financial charges | 65 | €16,540 | €883 | -€15,657 | -94.7% |
| Debt charges | 650 | €13,369 | €0 | -€13,369 | -100% |
| Other financial charges | 652/9 | €3,171 | €883 | -€2,288 | -72.2% |
| Profit (loss) for the period before taxes | 9903 | €672,630 | €380,376 | -€292,254 | -43.4% |
| Income taxes | 67/77 | €238,093 | €146,008 | -€92,085 | -38.7% |
| Taxes | 670/3 | €238,093 | €146,008 | -€92,085 | -38.7% |
| Profit (loss) for the period | 9904 | €434,538 | €234,368 | -€200,170 | -46.1% |
| Profit (loss) for the period to be appropriated | 9905 | €434,538 | €234,368 | -€200,170 | -46.1% |
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 31 October 2026 via checked.be.