OLIVIA INVEST: 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 INVEST
Largest movements
- Cash +€76,282
up €76,282 (+39.5%), from €192,955 to €269,237
mainly Net result for the year (+€133,086) and Depreciation (+€62,494)
- Tangible fixed assets -€62,494
down €62,494 (-2.5%), from €2.5m to €2.5m
- Debts after one year -€169,422
down €169,422 (-7.8%), from €2.2m to €2.0m
of which Financial debts: -€169,422
- Profit (loss) carried forward +€133,086
up €133,086 (+97.2%), from €136,974 to €270,060
- Tax, wage and social debts +€46,263
up €46,263 (+108%), from €42,727 to €88,989
- Gross operating margin +€10,052
up €10,052 (+3.7%), from €272,380 to €282,433
- Taxes +€7,904
up €7,904 (+19.5%), from €40,543 to €48,447
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 | €2,759,984 | €2,746,943 | -€13,041 | -0.5% |
| Fixed assets | 21/28 | €2,514,407 | €2,451,913 | -€62,494 | -2.5% |
| Tangible fixed assets | 22/27 | €2,514,407 | €2,451,913 | -€62,494 | -2.5% |
| Land and buildings | 22 | €2,514,407 | €2,451,913 | -€62,494 | -2.5% |
| Current assets | 29/58 | €245,577 | €295,030 | +€49,453 | +20.1% |
| Amounts receivable within one year | 40/41 | €51,573 | €24,736 | -€26,837 | -52.0% |
| Trade receivables | 40 | €51,573 | €24,736 | -€26,837 | -52.0% |
| Cash at bank and in hand | 54/58 | €192,955 | €269,237 | +€76,282 | +39.5% |
| Deferred charges and accrued income | 490/1 | €1,049 | €1,056 | +€7 | +0.7% |
| Total equity and liabilities | 10/49 | €2,759,984 | €2,746,943 | -€13,041 | -0.5% |
| Equity | 10/15 | €336,974 | €470,060 | +€133,086 | +39.5% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136,974 | €270,060 | +€133,086 | +97.2% |
| Amounts payable | 17/49 | €2,423,010 | €2,276,883 | -€146,127 | -6.0% |
| Amounts payable after more than one year | 17 | €2,163,624 | €1,994,202 | -€169,422 | -7.8% |
| Financial debts | 170/4 | €2,083,624 | €1,914,202 | -€169,422 | -8.1% |
| Other amounts payable | 178/9 | €80,000 | €80,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €259,386 | €282,681 | +€23,295 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €166,552 | €169,422 | +€2,871 | +1.7% |
| Trade debts | 44 | €50,108 | €24,270 | -€25,838 | -51.6% |
| Suppliers | 440/4 | €50,108 | €24,270 | -€25,838 | -51.6% |
| Taxes, remuneration and social security | 45 | €42,727 | €88,989 | +€46,263 | +108% |
| Taxes | 450/3 | €42,727 | €88,989 | +€46,263 | +108% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,494 | €62,494 | = | 0.0% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | €272,380 | €282,433 | +€10,052 | +3.7% |
| Operating profit (loss) | 9901 | €208,919 | €218,940 | +€10,021 | +4.8% |
| Financial charges | 65/66B | €40,139 | €37,408 | -€2,731 | -6.8% |
| Recurring financial charges | 65 | €40,139 | €37,408 | -€2,731 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €168,780 | €181,533 | +€12,753 | +7.6% |
| Income taxes | 67/77 | €40,543 | €48,447 | +€7,904 | +19.5% |
| Profit (loss) for the period | 9904 | €128,238 | €133,086 | +€4,849 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €128,238 | €133,086 | +€4,849 | +3.8% |
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 31 October 2026 via checked.be.