OLIVERDA: 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.
OLIVERDA
Largest movements
- Cash -€12,390
down €12,390 (-71.3%), from €17,378 to €4,988
mainly Stocks and contracts (-€7,836) and Investment in fixed assets (net) (-€3,128)
- Stocks and contracts +€7,836
up €7,836 (+109%), from €7,166 to €15,001
- Receivables within one year +€2,450
up €2,450 (+113%), from €2,161 to €4,611
of which Trade receivables: +€2,045
- Tangible fixed assets +€975
up €975 (+14.5%), from €6,705 to €7,680
of which Plant, machinery and equipment: +€2,059
- Deferred charges and accrued income +€432
up €432 (+28.5%), from €1,515 to €1,947
- Tax, wage and social debts -€3,002
down €3,002 (-66.0%), from €4,546 to €1,543
of which Remuneration and social security: -€2,333
- Profit (loss) carried forward +€2,506
up €2,506 (+45.2%), from €5,542 to €8,048
- Trade debts -€1,703
down €1,703 (-26.9%), from €6,332 to €4,629
- Other debts +€1,501
up €1,501 (+73.5%), from €2,043 to €3,545
- Turnover -€90,287
no longer reported in 2024 (was €90,287)
- Purchases and services -€76,702
no longer reported in 2024 (was €76,702)
- Taxes -€2,360
down €2,360, from €1,691 to -€670
- Gross operating margin -€1,873
down €1,873 (-13.8%), from €13,585 to €11,712
- Staff costs +€1,369
up €1,369 (+33.0%), from €4,149 to €5,517
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,249 | €36,552 | -€698 | -1.9% |
| Fixed assets | 21/28 | €9,030 | €10,005 | +€975 | +10.8% |
| Tangible fixed assets | 22/27 | €6,705 | €7,680 | +€975 | +14.5% |
| Plant, machinery and equipment | 23 | €2,220 | €4,279 | +€2,059 | +92.7% |
| Furniture and vehicles | 24 | €4,485 | €3,402 | -€1,083 | -24.2% |
| Financial fixed assets | 28 | €2,325 | €2,325 | = | 0.0% |
| Current assets | 29/58 | €28,219 | €26,546 | -€1,673 | -5.9% |
| Stocks and contracts in progress | 3 | €7,166 | €15,001 | +€7,836 | +109% |
| Stocks | 30/36 | €7,166 | €15,001 | +€7,836 | +109% |
| Amounts receivable within one year | 40/41 | €2,161 | €4,611 | +€2,450 | +113% |
| Trade receivables | 40 | - | €2,045 | +€2,045 | |
| Other amounts receivable | 41 | €2,161 | €2,566 | +€405 | +18.7% |
| Cash at bank and in hand | 54/58 | €17,378 | €4,988 | -€12,390 | -71.3% |
| Deferred charges and accrued income | 490/1 | €1,515 | €1,947 | +€432 | +28.5% |
| Total equity and liabilities | 10/49 | €37,249 | €36,552 | -€698 | -1.9% |
| Equity | 10/15 | €24,329 | €26,835 | +€2,506 | +10.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €187 | €187 | = | 0.0% |
| Non-distributable reserves | 130/1 | €187 | €187 | = | 0.0% |
| Reserves not available under the articles | 1311 | €187 | €187 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,542 | €8,048 | +€2,506 | +45.2% |
| Amounts payable | 17/49 | €12,921 | €9,717 | -€3,204 | -24.8% |
| Amounts payable within one year | 42/48 | €12,921 | €9,717 | -€3,204 | -24.8% |
| Trade debts | 44 | €6,332 | €4,629 | -€1,703 | -26.9% |
| Suppliers | 440/4 | €6,332 | €4,629 | -€1,703 | -26.9% |
| Taxes, remuneration and social security | 45 | €4,546 | €1,543 | -€3,002 | -66.0% |
| Taxes | 450/3 | €2,213 | €1,543 | -€670 | -30.3% |
| Remuneration and social security | 454/9 | €2,333 | - | -€2,333 | |
| Other amounts payable | 47/48 | €2,043 | €3,545 | +€1,501 | +73.5% |
| Turnover | 70 | €90,287 | - | -€90,287 | |
| Goods, raw materials, services and sundry goods | 60/61 | €76,702 | - | -€76,702 | |
| Remuneration, social security and pensions | 62 | €4,149 | €5,517 | +€1,369 | +33.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,562 | €2,153 | +€591 | +37.8% |
| Other operating charges | 640/8 | €777 | €1,027 | +€250 | +32.2% |
| Gross operating margin | 9900 | €13,585 | €11,712 | -€1,873 | -13.8% |
| Operating profit (loss) | 9901 | €7,098 | €3,015 | -€4,083 | -57.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €164 | €1,178 | +€1,015 | +620% |
| Recurring financial charges | 65 | €164 | €1,178 | +€1,015 | +620% |
| Profit (loss) for the period before taxes | 9903 | €6,934 | €1,837 | -€5,097 | -73.5% |
| Income taxes | 67/77 | €1,691 | -€670 | -€2,360 | |
| Profit (loss) for the period | 9904 | €5,244 | €2,506 | -€2,737 | -52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,244 | €2,506 | -€2,737 | -52.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.