OLIVIA: 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.
OLIVIA
Largest movements
- Cash -€39,978
down €39,978 (-39.5%), from €101,273 to €61,295
mainly Net result for the year (-€56,614) and Receivables within one year (-€13,663)
- Receivables within one year +€13,663
up €13,663 (+184%), from €7,419 to €21,082
of which Trade receivables: +€13,663
- Financial fixed assets +€1,330
new in 2025: €1,330
- Profit (loss) carried forward -€56,614
down €56,614 (-5.3%), from -€1.1m to -€1.1m
- Other debts +€15,000
up €15,000 (+5.0%), from €302,254 to €317,254
- Trade debts +€12,366
new in 2025: €12,366
- Accrued charges and deferred income +€4,264
up €4,264 (+19.6%), from €21,699 to €25,962
- Gross operating margin -€17,490
down €17,490 (-55.1%), from -€31,731 to -€49,221
- Financial income -€3,393
down €3,393 (-91.6%), from €3,705 to €312
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 | €108,692 | €83,707 | -€24,984 | -23.0% |
| Fixed assets | 21/28 | - | €1,330 | +€1,330 | |
| Financial fixed assets | 28 | - | €1,330 | +€1,330 | |
| Current assets | 29/58 | €108,692 | €82,377 | -€26,314 | -24.2% |
| Amounts receivable within one year | 40/41 | €7,419 | €21,082 | +€13,663 | +184% |
| Trade receivables | 40 | €7,419 | €21,082 | +€13,663 | +184% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €101,273 | €61,295 | -€39,978 | -39.5% |
| Total equity and liabilities | 10/49 | €108,692 | €83,707 | -€24,984 | -23.0% |
| Equity | 10/15 | -€1,042,431 | -€1,099,044 | -€56,614 | -5.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,062,891 | -€1,119,504 | -€56,614 | -5.3% |
| Amounts payable | 17/49 | €1,151,122 | €1,182,752 | +€31,629 | +2.7% |
| Amounts payable after more than one year | 17 | €825,000 | €825,000 | = | 0.0% |
| Financial debts | 170/4 | €825,000 | €825,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €304,423 | €331,789 | +€27,366 | +9.0% |
| Trade debts | 44 | - | €12,366 | +€12,366 | |
| Suppliers | 440/4 | - | €12,366 | +€12,366 | |
| Taxes, remuneration and social security | 45 | €2,169 | €2,169 | = | 0.0% |
| Taxes | 450/3 | €2,169 | €2,169 | = | 0.0% |
| Other amounts payable | 47/48 | €302,254 | €317,254 | +€15,000 | +5.0% |
| Accrued charges and deferred income | 492/3 | €21,699 | €25,962 | +€4,264 | +19.6% |
| Non-recurring operating income | 76A | €1,281 | €0 | -€1,281 | -100% |
| Other operating charges | 640/8 | €441 | €744 | +€304 | +68.9% |
| Gross operating margin | 9900 | -€31,731 | -€49,221 | -€17,490 | -55.1% |
| Operating profit (loss) | 9901 | -€32,171 | -€49,965 | -€17,793 | -55.3% |
| Financial income | 75/76B | €3,705 | €312 | -€3,393 | -91.6% |
| Recurring financial income | 75 | €3,705 | €312 | -€3,393 | -91.6% |
| Financial charges | 65/66B | €7,405 | €6,960 | -€445 | -6.0% |
| Recurring financial charges | 65 | €7,405 | €6,960 | -€445 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | -€35,872 | -€56,613 | -€20,742 | -57.8% |
| Income taxes | 67/77 | €0 | €0 | +€0 | +187% |
| Profit (loss) for the period | 9904 | -€35,872 | -€56,614 | -€20,742 | -57.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,872 | -€56,614 | -€20,742 | -57.8% |
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 14 October 2026 via checked.be.