OLIVERKAT: what changed
Two fiscal 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.
OLIVERKAT
Largest movements
- Tangible fixed assets -€49,625
down €49,625 (-7.4%), from €672,652 to €623,027
of which Furniture and vehicles: -€30,707
- Receivables within one year -€29,007
down €29,007 (-22.6%), from €128,153 to €99,146
of which Trade receivables: -€15,144
- Debts after one year -€58,567
down €58,567 (-14.2%), from €413,332 to €354,765
- Profit (loss) carried forward -€43,796
down €43,796 (-27.8%), from €157,533 to €113,737
- Current portion of long-term debt +€19,694
up €19,694 (+33.7%), from €58,393 to €78,087
- Trade debts +€11,380
up €11,380 (+20.9%), from €54,450 to €65,830
- Tax, wage and social debts -€9,706
down €9,706 (-57.6%), from €16,853 to €7,147
- Gross operating margin -€43,037
down €43,037 (-69.8%), from €61,696 to €18,659
- Depreciation +€4,209
up €4,209 (+8.6%), from €49,156 to €53,365
- Other operating charges -€1,871
down €1,871 (-61.3%), from €3,050 to €1,179
- Taxes -€1,495
down €1,495 (-79.3%), from €1,885 to €390
- Financial income -€644
down €644 (-17.0%), from €3,778 to €3,134
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 | €849,452 | €765,834 | -€83,618 | -9.8% |
| Fixed assets | 21/28 | €714,706 | €665,081 | -€49,625 | -6.9% |
| Tangible fixed assets | 22/27 | €672,652 | €623,027 | -€49,625 | -7.4% |
| Land and buildings | 22 | €570,981 | €553,756 | -€17,225 | -3.0% |
| Plant, machinery and equipment | 23 | €7,463 | €5,770 | -€1,693 | -22.7% |
| Furniture and vehicles | 24 | €94,208 | €63,501 | -€30,707 | -32.6% |
| Financial fixed assets | 28 | €42,054 | €42,054 | = | 0.0% |
| Current assets | 29/58 | €134,746 | €100,753 | -€33,993 | -25.2% |
| Amounts receivable within one year | 40/41 | €128,153 | €99,146 | -€29,007 | -22.6% |
| Trade receivables | 40 | €74,770 | €59,626 | -€15,144 | -20.3% |
| Other amounts receivable | 41 | €53,383 | €39,520 | -€13,863 | -26.0% |
| Cash at bank and in hand | 54/58 | €1,303 | €29 | -€1,274 | -97.8% |
| Deferred charges and accrued income | 490/1 | €5,290 | €1,578 | -€3,712 | -70.2% |
| Total equity and liabilities | 10/49 | €849,452 | €765,834 | -€83,618 | -9.8% |
| Equity | 10/15 | €303,801 | €260,005 | -€43,796 | -14.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €127,668 | €127,668 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €125,808 | €125,808 | = | 0.0% |
| Profit (loss) carried forward | 14 | €157,533 | €113,737 | -€43,796 | -27.8% |
| Amounts payable | 17/49 | €545,651 | €505,829 | -€39,822 | -7.3% |
| Amounts payable after more than one year | 17 | €413,332 | €354,765 | -€58,567 | -14.2% |
| Financial debts | 170/4 | €413,332 | €354,765 | -€58,567 | -14.2% |
| Amounts payable within one year | 42/48 | €132,319 | €151,064 | +€18,745 | +14.2% |
| Current portion of amounts payable after more than one year | 42 | €58,393 | €78,087 | +€19,694 | +33.7% |
| Financial debts | 43 | €2,623 | - | -€2,623 | |
| Credit institutions | 430/8 | €2,623 | - | -€2,623 | |
| Trade debts | 44 | €54,450 | €65,830 | +€11,380 | +20.9% |
| Suppliers | 440/4 | €54,450 | €65,830 | +€11,380 | +20.9% |
| Taxes, remuneration and social security | 45 | €16,853 | €7,147 | -€9,706 | -57.6% |
| Taxes | 450/3 | €16,853 | €7,147 | -€9,706 | -57.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,156 | €53,365 | +€4,209 | +8.6% |
| Other operating charges | 640/8 | €3,050 | €1,179 | -€1,871 | -61.3% |
| Gross operating margin | 9900 | €61,696 | €18,659 | -€43,037 | -69.8% |
| Operating profit (loss) | 9901 | €9,490 | -€35,885 | -€45,375 | |
| Financial income | 75/76B | €3,778 | €3,134 | -€644 | -17.0% |
| Recurring financial income | 75 | €3,778 | €3,134 | -€644 | -17.0% |
| Financial charges | 65/66B | €10,746 | €10,654 | -€92 | -0.9% |
| Recurring financial charges | 65 | €10,746 | €10,654 | -€92 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €2,522 | -€43,405 | -€45,927 | |
| Income taxes | 67/77 | €1,885 | €390 | -€1,495 | -79.3% |
| Profit (loss) for the period | 9904 | €637 | -€43,795 | -€44,432 | |
| Profit (loss) for the period to be appropriated | 9905 | €637 | -€43,795 | -€44,432 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.