OLIVIDA: 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.
OLIVIDA
Largest movements
- Cash -€5,630
down €5,630 (-12.2%), from €46,093 to €40,463
mainly Debts after one year (-€11,428) and Tax, wage and social debts (-€1,634)
- Tangible fixed assets -€5,002
down €5,002 (-4.6%), from €108,306 to €103,305
of which Land and buildings: -€5,807
- Debts after one year -€11,428
down €11,428 (-16.3%), from €70,315 to €58,887
- Reserves +€1,740
up €1,740 (+3.7%), from €46,778 to €48,518
of which Distributable reserves: +€1,740
- Tax, wage and social debts -€1,634
down €1,634 (-23.1%), from €7,069 to €5,435
of which Taxes: -€1,634
- Gross operating margin -€7,637
down €7,637 (-34.9%), from €21,911 to €14,273
- Taxes -€1,695
down €1,695 (-79.9%), from €2,120 to €426
- Financial charges -€510
down €510 (-10.0%), from €5,074 to €4,564
- Financial income -€235
no longer reported in 2025 (was €235)
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 | €158,929 | €148,252 | -€10,678 | -6.7% |
| Fixed assets | 21/28 | €108,517 | €103,515 | -€5,002 | -4.6% |
| Tangible fixed assets | 22/27 | €108,306 | €103,305 | -€5,002 | -4.6% |
| Land and buildings | 22 | €108,151 | €102,344 | -€5,807 | -5.4% |
| Plant, machinery and equipment | 23 | €155 | €961 | +€806 | +520.3% |
| Financial fixed assets | 28 | €211 | €211 | = | 0.0% |
| Current assets | 29/58 | €50,413 | €44,736 | -€5,676 | -11.3% |
| Stocks and contracts in progress | 3 | €3,130 | €2,987 | -€143 | -4.6% |
| Stocks | 30/36 | €3,130 | €2,987 | -€143 | -4.6% |
| Amounts receivable within one year | 40/41 | €41 | - | -€41 | |
| Trade receivables | 40 | €41 | - | -€41 | |
| Cash at bank and in hand | 54/58 | €46,093 | €40,463 | -€5,630 | -12.2% |
| Deferred charges and accrued income | 490/1 | €1,148 | €1,286 | +€138 | +12.0% |
| Total equity and liabilities | 10/49 | €158,929 | €148,252 | -€10,678 | -6.7% |
| Equity | 10/15 | €65,378 | €67,118 | +€1,740 | +2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €46,778 | €48,518 | +€1,740 | +3.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €44,918 | €46,658 | +€1,740 | +3.9% |
| Amounts payable | 17/49 | €93,551 | €81,133 | -€12,418 | -13.3% |
| Amounts payable after more than one year | 17 | €70,315 | €58,887 | -€11,428 | -16.3% |
| Financial debts | 170/4 | €70,315 | €58,887 | -€11,428 | -16.3% |
| Amounts payable within one year | 42/48 | €22,553 | €21,711 | -€842 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €10,887 | €11,428 | +€542 | +5.0% |
| Trade debts | 44 | €940 | €1,440 | +€500 | +53.1% |
| Suppliers | 440/4 | €940 | €1,440 | +€500 | +53.1% |
| Taxes, remuneration and social security | 45 | €7,069 | €5,435 | -€1,634 | -23.1% |
| Taxes | 450/3 | €7,063 | €5,429 | -€1,634 | -23.1% |
| Remuneration and social security | 454/9 | €6 | €6 | = | 0.0% |
| Other amounts payable | 47/48 | €3,657 | €3,408 | -€249 | -6.8% |
| Accrued charges and deferred income | 492/3 | €683 | €535 | -€147 | -21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,136 | €6,055 | -€81 | -1.3% |
| Other operating charges | 640/8 | €1,281 | €1,334 | +€53 | +4.2% |
| Non-recurring operating charges | 66A | - | €155 | +€155 | |
| Gross operating margin | 9900 | €21,911 | €14,273 | -€7,637 | -34.9% |
| Operating profit (loss) | 9901 | €14,494 | €6,729 | -€7,764 | -53.6% |
| Financial income | 75/76B | €235 | - | -€235 | |
| Recurring financial income | 75 | €235 | - | -€235 | |
| Financial charges | 65/66B | €5,074 | €4,564 | -€510 | -10.0% |
| Recurring financial charges | 65 | €5,074 | €4,564 | -€510 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €9,654 | €2,165 | -€7,489 | -77.6% |
| Income taxes | 67/77 | €2,120 | €426 | -€1,695 | -79.9% |
| Profit (loss) for the period | 9904 | €7,534 | €1,740 | -€5,794 | -76.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,534 | €1,740 | -€5,794 | -76.9% |
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 10 October 2026 via checked.be.