Olivera Consulting: 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.
Olivera Consulting
Largest movements
- Cash +€8,606
up €8,606 (+777%), from €1,107 to €9,713
mainly Receivables within one year (+€8,598) and Trade debts (+€7,173)
- Receivables within one year -€8,598
down €8,598 (-41.4%), from €20,764 to €12,166
of which Trade receivables: -€5,890
- Deferred charges and accrued income +€1,240
new in 2025: €1,240
- Tangible fixed assets -€373
no longer reported in 2025 (was €373)
- Trade debts +€7,173
up €7,173 (+341%), from €2,101 to €9,274
- Profit (loss) carried forward -€6,157
down €6,157 (-106%), from -€5,816 to -€11,973
- Other debts -€270
down €270 (-7.5%), from €3,588 to €3,318
- Gross operating margin -€8,695
down €8,695, from €4,863 to -€3,832
- Staff costs -€6,850
no longer reported in 2025 (was €6,850)
- Financial charges -€805
down €805 (-35.6%), from €2,263 to €1,458
- Other operating charges -€487
down €487 (-67.1%), from €726 to €239
- Depreciation -€241
down €241 (-39.3%), from €614 to €373
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 | €24,444 | €25,319 | +€875 | +3.6% |
| Fixed assets | 21/28 | €2,573 | €2,200 | -€373 | -14.5% |
| Tangible fixed assets | 22/27 | €373 | - | -€373 | |
| Furniture and vehicles | 24 | €373 | - | -€373 | |
| Financial fixed assets | 28 | €2,200 | €2,200 | = | 0.0% |
| Current assets | 29/58 | €21,871 | €23,119 | +€1,248 | +5.7% |
| Amounts receivable within one year | 40/41 | €20,764 | €12,166 | -€8,598 | -41.4% |
| Trade receivables | 40 | €17,990 | €12,100 | -€5,890 | -32.7% |
| Other amounts receivable | 41 | €2,774 | €66 | -€2,708 | -97.6% |
| Cash at bank and in hand | 54/58 | €1,107 | €9,713 | +€8,606 | +777% |
| Deferred charges and accrued income | 490/1 | - | €1,240 | +€1,240 | |
| Total equity and liabilities | 10/49 | €24,444 | €25,319 | +€875 | +3.6% |
| Equity | 10/15 | €12,784 | €6,627 | -€6,157 | -48.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,816 | -€11,973 | -€6,157 | -106% |
| Amounts payable | 17/49 | €11,660 | €18,692 | +€7,032 | +60.3% |
| Amounts payable within one year | 42/48 | €11,660 | €18,692 | +€7,032 | +60.3% |
| Trade debts | 44 | €2,101 | €9,274 | +€7,173 | +341% |
| Suppliers | 440/4 | €2,101 | €9,274 | +€7,173 | +341% |
| Taxes, remuneration and social security | 45 | €5,971 | €6,100 | +€129 | +2.2% |
| Taxes | 450/3 | €2,646 | €2,775 | +€129 | +4.9% |
| Remuneration and social security | 454/9 | €3,325 | €3,325 | = | 0.0% |
| Other amounts payable | 47/48 | €3,588 | €3,318 | -€270 | -7.5% |
| Remuneration, social security and pensions | 62 | €6,850 | - | -€6,850 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €614 | €373 | -€241 | -39.3% |
| Other operating charges | 640/8 | €726 | €239 | -€487 | -67.1% |
| Gross operating margin | 9900 | €4,863 | -€3,832 | -€8,695 | |
| Operating profit (loss) | 9901 | -€3,327 | -€4,444 | -€1,117 | -33.6% |
| Financial charges | 65/66B | €2,263 | €1,458 | -€805 | -35.6% |
| Recurring financial charges | 65 | €2,263 | €1,458 | -€805 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,590 | -€5,902 | -€312 | -5.6% |
| Income taxes | 67/77 | €226 | €321 | +€95 | +42.0% |
| Profit (loss) for the period | 9904 | -€5,816 | -€6,223 | -€407 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,816 | -€6,223 | -€407 | -7.0% |
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 26 October 2026 via checked.be.