Olivia AUBRY: 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 AUBRY
Largest movements
- Cash +€6,015
up €6,015 (+656%), from €917 to €6,932
mainly Depreciation (+€6,009) and Receivables within one year (+€2,578)
- Tangible fixed assets -€6,009
down €6,009 (-27.3%), from €22,033 to €16,024
- Receivables within one year -€2,578
down €2,578 (-33.8%), from €7,621 to €5,042
of which Other amounts receivable: -€2,499
- Deferred charges and accrued income -€709
down €709 (-33.7%), from €2,103 to €1,394
- Debts after one year -€6,115
down €6,115 (-35.3%), from €17,325 to €11,211
- Profit (loss) carried forward +€2,220
up €2,220, from -€178 to €2,043
- Other debts +€1,181
new in 2025: €1,181
- Trade debts -€552
down €552 (-73.9%), from €747 to €195
- Turnover -€59,180
no longer reported in 2025 (was €59,180)
- Gross operating margin +€3,509
up €3,509 (+41.7%), from €8,417 to €11,926
- Purchases and services +€1,439
up €1,439 (+2.8%), from €50,764 to €52,203
- Taxes +€1,100
up €1,100 (+81.2%), from €1,354 to €2,454
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 | €32,673 | €29,392 | -€3,282 | -10.0% |
| Fixed assets | 21/28 | €22,033 | €16,024 | -€6,009 | -27.3% |
| Tangible fixed assets | 22/27 | €22,033 | €16,024 | -€6,009 | -27.3% |
| Furniture and vehicles | 24 | €22,033 | €16,024 | -€6,009 | -27.3% |
| Current assets | 29/58 | €10,640 | €13,368 | +€2,727 | +25.6% |
| Amounts receivable within one year | 40/41 | €7,621 | €5,042 | -€2,578 | -33.8% |
| Trade receivables | 40 | €5,122 | €5,042 | -€79 | -1.6% |
| Other amounts receivable | 41 | €2,499 | - | -€2,499 | |
| Cash at bank and in hand | 54/58 | €917 | €6,932 | +€6,015 | +656% |
| Deferred charges and accrued income | 490/1 | €2,103 | €1,394 | -€709 | -33.7% |
| Total equity and liabilities | 10/49 | €32,673 | €29,392 | -€3,282 | -10.0% |
| Equity | 10/15 | €2,604 | €4,825 | +€2,220 | +85.3% |
| Contributions | 10/11 | €2,782 | €2,782 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€178 | €2,043 | +€2,220 | |
| Amounts payable | 17/49 | €30,069 | €24,567 | -€5,502 | -18.3% |
| Amounts payable after more than one year | 17 | €17,325 | €11,211 | -€6,115 | -35.3% |
| Financial debts | 170/4 | €17,325 | €11,211 | -€6,115 | -35.3% |
| Amounts payable within one year | 42/48 | €12,744 | €13,282 | +€538 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €6,115 | €6,115 | = | 0.0% |
| Trade debts | 44 | €747 | €195 | -€552 | -73.9% |
| Suppliers | 440/4 | €747 | €195 | -€552 | -73.9% |
| Taxes, remuneration and social security | 45 | €5,882 | €5,791 | -€91 | -1.5% |
| Taxes | 450/3 | €4,382 | €4,291 | -€91 | -2.1% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | - | €1,181 | +€1,181 | |
| Accrued charges and deferred income | 492/3 | - | €75 | +€75 | |
| Turnover | 70 | €59,180 | - | -€59,180 | |
| Goods, raw materials, services and sundry goods | 60/61 | €50,764 | €52,203 | +€1,439 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,009 | €6,009 | = | 0.0% |
| Other operating charges | 640/8 | €180 | €247 | +€67 | +37.5% |
| Gross operating margin | 9900 | €8,417 | €11,926 | +€3,509 | +41.7% |
| Operating profit (loss) | 9901 | €2,228 | €5,669 | +€3,442 | +155% |
| Financial income | 75/76B | €209 | €0 | -€209 | -99.9% |
| Recurring financial income | 75 | €209 | €0 | -€209 | -99.9% |
| Financial charges | 65/66B | €1,260 | €995 | -€265 | -21.0% |
| Recurring financial charges | 65 | €1,260 | €995 | -€265 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €1,177 | €4,674 | +€3,497 | +297% |
| Income taxes | 67/77 | €1,354 | €2,454 | +€1,100 | +81.2% |
| Profit (loss) for the period | 9904 | -€178 | €2,220 | +€2,398 | |
| Profit (loss) for the period to be appropriated | 9905 | -€178 | €2,220 | +€2,398 |
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 21 October 2026 via checked.be.