OLIVERTWIST: 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.
OLIVERTWIST
Largest movements
- Cash -€77,554
down €77,554 (-91.3%), from €84,988 to €7,435
mainly Contributions, distributions and other (-€112,300) and Investment in fixed assets (net) (-€7,273)
- Tangible fixed assets +€6,247
up €6,247 (+686%), from €910 to €7,157
- Receivables within one year -€2,399
down €2,399 (-9.6%), from €25,000 to €22,601
of which Other amounts receivable: -€16,919
- Reserves -€74,195
down €74,195 (-91.8%), from €80,862 to €6,667
- Tax, wage and social debts +€6,954
up €6,954 (+80.5%), from €8,639 to €15,593
- Other debts -€6,411
down €6,411 (-34.3%), from €18,711 to €12,300
- Gross operating margin +€33,903
up €33,903 (+217%), from €15,627 to €49,530
- Taxes +€7,193
up €7,193 (+217%), from €3,321 to €10,513
- Financial income +€1,196
up €1,196 (+2,629%), from €46 to €1,242
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 | €110,922 | €37,234 | -€73,688 | -66.4% |
| Fixed assets | 21/28 | €910 | €7,157 | +€6,247 | +686% |
| Tangible fixed assets | 22/27 | €910 | €7,157 | +€6,247 | +686% |
| Furniture and vehicles | 24 | €910 | €7,157 | +€6,247 | +686% |
| Current assets | 29/58 | €110,012 | €30,076 | -€79,935 | -72.7% |
| Amounts receivable within one year | 40/41 | €25,000 | €22,601 | -€2,399 | -9.6% |
| Trade receivables | 40 | - | €14,520 | +€14,520 | |
| Other amounts receivable | 41 | €25,000 | €8,081 | -€16,919 | -67.7% |
| Cash at bank and in hand | 54/58 | €84,988 | €7,435 | -€77,554 | -91.3% |
| Deferred charges and accrued income | 490/1 | €23 | €41 | +€17 | +72.9% |
| Total equity and liabilities | 10/49 | €110,922 | €37,234 | -€73,688 | -66.4% |
| Equity | 10/15 | €83,362 | €9,167 | -€74,195 | -89.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €80,862 | €6,667 | -€74,195 | -91.8% |
| Distributable reserves | 133 | €80,862 | €6,667 | -€74,195 | -91.8% |
| Amounts payable | 17/49 | €27,560 | €28,067 | +€507 | +1.8% |
| Amounts payable within one year | 42/48 | €27,560 | €28,067 | +€507 | +1.8% |
| Trade debts | 44 | €210 | €173 | -€37 | -17.4% |
| Suppliers | 440/4 | €210 | €173 | -€37 | -17.4% |
| Taxes, remuneration and social security | 45 | €8,639 | €15,593 | +€6,954 | +80.5% |
| Taxes | 450/3 | €8,639 | €15,593 | +€6,954 | +80.5% |
| Other amounts payable | 47/48 | €18,711 | €12,300 | -€6,411 | -34.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,225 | €1,026 | -€200 | -16.3% |
| Other operating charges | 640/8 | €1,032 | €1,057 | +€25 | +2.5% |
| Gross operating margin | 9900 | €15,627 | €49,530 | +€33,903 | +217% |
| Operating profit (loss) | 9901 | €13,370 | €47,447 | +€34,077 | +255% |
| Financial income | 75/76B | €46 | €1,242 | +€1,196 | +2,629% |
| Recurring financial income | 75 | €46 | €1,242 | +€1,196 | +2,629% |
| Financial charges | 65/66B | €123 | €70 | -€53 | -42.9% |
| Recurring financial charges | 65 | €123 | €70 | -€53 | -42.9% |
| Profit (loss) for the period before taxes | 9903 | €13,292 | €48,618 | +€35,326 | +266% |
| Income taxes | 67/77 | €3,321 | €10,513 | +€7,193 | +217% |
| Profit (loss) for the period | 9904 | €9,971 | €38,105 | +€28,134 | +282% |
| Profit (loss) for the period to be appropriated | 9905 | €9,971 | €38,105 | +€28,134 | +282% |
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 17 October 2026 via checked.be.