Olives n' Roses: 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 n' Roses
Largest movements
- Receivables within one year -€37,667
down €37,667 (-86.3%), from €43,670 to €6,004
of which Trade receivables: -€40,412
- Cash +€2,101
up €2,101 (+5.0%), from €42,229 to €44,330
mainly Receivables within one year (+€37,667) and Other debts (+€18,655)
- Reserves -€24,000
down €24,000 (-34.7%), from €69,175 to €45,175
- Profit (loss) carried forward -€20,819
new in 2025: -€20,819
- Other debts +€18,655
up €18,655 (+699%), from €2,669 to €21,324
- Tax, wage and social debts -€8,580
down €8,580 (-70.4%), from €12,180 to €3,600
of which Taxes: -€6,580
- Gross operating margin -€63,438
down €63,438, from €43,978 to -€19,461
- Taxes -€9,787
down €9,787 (-99.7%), from €9,820 to €33
- Depreciation +€792
up €792 (+669%), from €118 to €910
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 | €88,226 | €52,972 | -€35,254 | -40.0% |
| Fixed assets | 21/28 | €2,326 | €2,639 | +€312 | +13.4% |
| Tangible fixed assets | 22/27 | €2,326 | €2,639 | +€312 | +13.4% |
| Plant, machinery and equipment | 23 | €2,326 | €2,639 | +€312 | +13.4% |
| Current assets | 29/58 | €85,900 | €50,334 | -€35,566 | -41.4% |
| Amounts receivable within one year | 40/41 | €43,670 | €6,004 | -€37,667 | -86.3% |
| Trade receivables | 40 | €40,412 | - | -€40,412 | |
| Other amounts receivable | 41 | €3,258 | €6,004 | +€2,746 | +84.3% |
| Cash at bank and in hand | 54/58 | €42,229 | €44,330 | +€2,101 | +5.0% |
| Total equity and liabilities | 10/49 | €88,226 | €52,972 | -€35,254 | -40.0% |
| Equity | 10/15 | €72,175 | €27,357 | -€44,819 | -62.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €69,175 | €45,175 | -€24,000 | -34.7% |
| Distributable reserves | 133 | €69,175 | €45,175 | -€24,000 | -34.7% |
| Profit (loss) carried forward | 14 | - | -€20,819 | -€20,819 | |
| Amounts payable | 17/49 | €16,051 | €25,615 | +€9,565 | +59.6% |
| Amounts payable within one year | 42/48 | €16,051 | €25,615 | +€9,565 | +59.6% |
| Financial debts | 43 | €598 | €262 | -€336 | -56.1% |
| Credit institutions | 430/8 | €598 | €262 | -€336 | -56.1% |
| Trade debts | 44 | €604 | €429 | -€175 | -29.0% |
| Suppliers | 440/4 | €604 | €429 | -€175 | -29.0% |
| Taxes, remuneration and social security | 45 | €12,180 | €3,600 | -€8,580 | -70.4% |
| Taxes | 450/3 | €10,180 | €3,600 | -€6,580 | -64.6% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €2,669 | €21,324 | +€18,655 | +699% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €118 | €910 | +€792 | +669% |
| Other operating charges | 640/8 | €21 | €41 | +€19 | +91.9% |
| Gross operating margin | 9900 | €43,978 | -€19,461 | -€63,438 | |
| Operating profit (loss) | 9901 | €43,838 | -€20,411 | -€64,249 | |
| Financial income | 75/76B | €1 | €53 | +€52 | +9,998% |
| Recurring financial income | 75 | €1 | €53 | +€52 | +9,998% |
| Financial charges | 65/66B | €423 | €427 | +€4 | +0.9% |
| Recurring financial charges | 65 | €423 | €427 | +€4 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €43,416 | -€20,785 | -€64,201 | |
| Income taxes | 67/77 | €9,820 | €33 | -€9,787 | -99.7% |
| Profit (loss) for the period | 9904 | €33,596 | -€20,819 | -€54,415 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,596 | -€20,819 | -€54,415 |
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 28 October 2026 via checked.be.