OLIVES & MARSHMALLOWS: 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.
OLIVES & MARSHMALLOWS
Largest movements
- Cash +€23,829
up €23,829 (+1116.9%), from €2,133 to €25,963
mainly Net result for the year (+€22,433) and Advances received (+€9,796)
- Reserves +€22,433
up €22,433 (+20.3%), from €110,680 to €133,113
- Advances received +€9,796
new in 2025: €9,796
- Other debts -€6,244
down €6,244 (-87.7%), from €7,121 to €877
- Gross operating margin +€10,602
up €10,602 (+51.5%), from €20,584 to €31,186
- Taxes +€3,078
up €3,078 (+66.9%), from €4,597 to €7,675
- Financial charges -€968
down €968 (-61.2%), from €1,581 to €613
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 | €170,251 | €194,378 | +€24,127 | +14.2% |
| Current assets | 29/58 | €170,251 | €194,378 | +€24,127 | +14.2% |
| Stocks and contracts in progress | 3 | €168,050 | €168,050 | = | 0.0% |
| Stocks | 30/36 | €168,050 | €168,050 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €68 | €365 | +€298 | +440.6% |
| Other amounts receivable | 41 | €68 | €365 | +€298 | +440.6% |
| Cash at bank and in hand | 54/58 | €2,133 | €25,963 | +€23,829 | +1116.9% |
| Total equity and liabilities | 10/49 | €170,251 | €194,378 | +€24,127 | +14.2% |
| Equity | 10/15 | €160,680 | €183,113 | +€22,433 | +14.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €110,680 | €133,113 | +€22,433 | +20.3% |
| Distributable reserves | 133 | €110,680 | €133,113 | +€22,433 | +20.3% |
| Amounts payable | 17/49 | €9,572 | €11,266 | +€1,694 | +17.7% |
| Amounts payable within one year | 42/48 | €8,319 | €10,983 | +€2,663 | +32.0% |
| Trade debts | 44 | €103 | €310 | +€208 | +202.0% |
| Suppliers | 440/4 | €103 | €310 | +€208 | +202.0% |
| Advances received on contracts in progress | 46 | - | €9,796 | +€9,796 | |
| Taxes, remuneration and social security | 45 | €1,095 | - | -€1,095 | |
| Taxes | 450/3 | €1,095 | - | -€1,095 | |
| Other amounts payable | 47/48 | €7,121 | €877 | -€6,244 | -87.7% |
| Accrued charges and deferred income | 492/3 | €1,252 | €283 | -€969 | -77.4% |
| Other operating charges | 640/8 | €614 | €465 | -€148 | -24.2% |
| Gross operating margin | 9900 | €20,584 | €31,186 | +€10,602 | +51.5% |
| Operating profit (loss) | 9901 | €19,971 | €30,721 | +€10,750 | +53.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,581 | €613 | -€968 | -61.2% |
| Recurring financial charges | 65 | €1,581 | €613 | -€968 | -61.2% |
| Profit (loss) for the period before taxes | 9903 | €18,390 | €30,108 | +€11,718 | +63.7% |
| Income taxes | 67/77 | €4,597 | €7,675 | +€3,078 | +66.9% |
| Profit (loss) for the period | 9904 | €13,792 | €22,433 | +€8,640 | +62.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,792 | €22,433 | +€8,640 | +62.6% |
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 12 October 2026 via checked.be.