OLIVERIM: 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.
OLIVERIM
Largest movements
- Tangible fixed assets -€93,983
down €93,983 (-4.3%), from €2.2m to €2.1m
of which Land and buildings: -€73,781
- Cash +€51,444
up €51,444 (+49.2%), from €104,646 to €156,091
mainly Depreciation (+€154,539) and Net result for the year (+€26,931)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€21,458
up €21,458 (+10.7%), from €199,731 to €221,189
- Other operating charges -€10,980
down €10,980 (-29.2%), from €37,606 to €26,627
- Taxes +€7,108
up €7,108 (+90.1%), from €7,889 to €14,997
- Depreciation +€6,185
up €6,185 (+4.2%), from €148,354 to €154,539
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.
Cash bridge derived
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 | €2,589,937 | €2,539,751 | -€50,187 | -1.9% |
| Fixed assets | 21/28 | €2,196,835 | €2,102,852 | -€93,983 | -4.3% |
| Tangible fixed assets | 22/27 | €2,196,835 | €2,102,852 | -€93,983 | -4.3% |
| Land and buildings | 22 | €1,469,484 | €1,395,703 | -€73,781 | -5.0% |
| Plant, machinery and equipment | 23 | €572,888 | €587,874 | +€14,986 | +2.6% |
| Furniture and vehicles | 24 | €154,464 | €119,276 | -€35,187 | -22.8% |
| Current assets | 29/58 | €393,102 | €436,898 | +€43,796 | +11.1% |
| Amounts receivable after more than one year | 29 | €264,745 | €267,527 | +€2,782 | +1.1% |
| Other amounts receivable | 291 | €264,745 | €267,527 | +€2,782 | +1.1% |
| Amounts receivable within one year | 40/41 | €18,231 | €7,902 | -€10,329 | -56.7% |
| Other amounts receivable | 41 | €18,231 | €7,902 | -€10,329 | -56.7% |
| Cash at bank and in hand | 54/58 | €104,646 | €156,091 | +€51,444 | +49.2% |
| Deferred charges and accrued income | 490/1 | €5,479 | €5,378 | -€101 | -1.8% |
| Total equity and liabilities | 10/49 | €2,589,937 | €2,539,751 | -€50,187 | -1.9% |
| Equity | 10/15 | €2,389,414 | €2,349,345 | -€40,069 | -1.7% |
| Contributions | 10/11 | €1,167,000 | €1,167,000 | = | 0.0% |
| Capital | 10 | €1,167,000 | €1,167,000 | = | 0.0% |
| Issued capital | 100 | €1,167,000 | €1,167,000 | = | 0.0% |
| Reserves | 13 | €326,383 | €303,313 | -€23,069 | -7.1% |
| Non-distributable reserves | 130/1 | €116,700 | €116,700 | = | 0.0% |
| Legal reserve | 130 | €116,700 | €116,700 | = | 0.0% |
| Distributable reserves | 133 | €209,683 | €186,613 | -€23,069 | -11.0% |
| Profit (loss) carried forward | 14 | €896,032 | €879,032 | -€17,000 | -1.9% |
| Amounts payable | 17/49 | €200,523 | €190,406 | -€10,117 | -5.0% |
| Amounts payable after more than one year | 17 | €33,232 | €12,322 | -€20,911 | -62.9% |
| Financial debts | 170/4 | €33,232 | €12,322 | -€20,911 | -62.9% |
| Amounts payable within one year | 42/48 | €162,477 | €171,772 | +€9,295 | +5.7% |
| Current portion of amounts payable after more than one year | 42 | €20,670 | €20,910 | +€240 | +1.2% |
| Trade debts | 44 | €15,521 | €13,164 | -€2,357 | -15.2% |
| Suppliers | 440/4 | €15,521 | €13,164 | -€2,357 | -15.2% |
| Taxes, remuneration and social security | 45 | €923 | €2,693 | +€1,770 | +191.7% |
| Taxes | 450/3 | €923 | €2,693 | +€1,770 | +191.7% |
| Other amounts payable | 47/48 | €125,363 | €135,005 | +€9,642 | +7.7% |
| Accrued charges and deferred income | 492/3 | €4,814 | €6,312 | +€1,498 | +31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €148,354 | €154,539 | +€6,185 | +4.2% |
| Other operating charges | 640/8 | €37,606 | €26,627 | -€10,980 | -29.2% |
| Gross operating margin | 9900 | €199,731 | €221,189 | +€21,458 | +10.7% |
| Operating profit (loss) | 9901 | €13,771 | €40,023 | +€26,253 | +190.6% |
| Financial income | 75/76B | €8,193 | €7,963 | -€229 | -2.8% |
| Recurring financial income | 75 | €8,193 | €7,963 | -€229 | -2.8% |
| Financial charges | 65/66B | €4,841 | €6,058 | +€1,217 | +25.1% |
| Recurring financial charges | 65 | €4,841 | €6,058 | +€1,217 | +25.1% |
| Profit (loss) for the period before taxes | 9903 | €17,122 | €41,928 | +€24,806 | +144.9% |
| Income taxes | 67/77 | €7,889 | €14,997 | +€7,108 | +90.1% |
| Profit (loss) for the period | 9904 | €9,233 | €26,931 | +€17,698 | +191.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,233 | €26,931 | +€17,698 | +191.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.