OLIVIER.90: 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.
OLIVIER.90
Largest movements
- Cash +€3,388
up €3,388 (+117%), from €2,903 to €6,291
mainly Other debts (+€2,162) and Net result for the year (+€1,806)
- Stocks and contracts +€2,529
new in 2022: €2,529
- Tangible fixed assets -€1,367
down €1,367 (-37.8%), from €3,617 to €2,250
- Receivables within one year -€815
down €815 (-29.8%), from €2,740 to €1,925
of which Other amounts receivable: -€2,605
- Other debts +€2,162
up €2,162 (+7.6%), from €28,543 to €30,705
- Profit (loss) carried forward +€1,806
up €1,806 (+7.8%), from -€23,238 to -€21,432
- Trade debts -€1,601
down €1,601 (-60.3%), from €2,656 to €1,055
- Tax, wage and social debts +€1,369
new in 2022: €1,369
- Gross operating margin +€22,749
up €22,749, from -€18,906 to €3,844
- Other operating charges -€3,249
down €3,249 (-84.4%), from €3,849 to €600
- Depreciation +€883
up €883 (+183%), from €484 to €1,367
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,961 | €28,696 | +€3,735 | +15.0% |
| Fixed assets | 21/28 | €19,227 | €17,860 | -€1,367 | -7.1% |
| Tangible fixed assets | 22/27 | €3,617 | €2,250 | -€1,367 | -37.8% |
| Other tangible fixed assets | 26 | €3,617 | €2,250 | -€1,367 | -37.8% |
| Financial fixed assets | 28 | €15,610 | €15,610 | = | 0.0% |
| Current assets | 29/58 | €5,733 | €10,836 | +€5,102 | +89.0% |
| Stocks and contracts in progress | 3 | - | €2,529 | +€2,529 | |
| Stocks | 30/36 | - | €2,529 | +€2,529 | |
| Amounts receivable within one year | 40/41 | €2,740 | €1,925 | -€815 | -29.8% |
| Trade receivables | 40 | - | €1,790 | +€1,790 | |
| Other amounts receivable | 41 | €2,740 | €135 | -€2,605 | -95.1% |
| Cash at bank and in hand | 54/58 | €2,903 | €6,291 | +€3,388 | +117% |
| Deferred charges and accrued income | 490/1 | €91 | €91 | = | 0.0% |
| Total equity and liabilities | 10/49 | €24,961 | €28,696 | +€3,735 | +15.0% |
| Equity | 10/15 | -€6,238 | -€4,432 | +€1,806 | +28.9% |
| Contributions | 10/11 | €17,000 | €17,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,238 | -€21,432 | +€1,806 | +7.8% |
| Amounts payable | 17/49 | €31,199 | €33,128 | +€1,929 | +6.2% |
| Amounts payable within one year | 42/48 | €31,199 | €33,128 | +€1,929 | +6.2% |
| Trade debts | 44 | €2,656 | €1,055 | -€1,601 | -60.3% |
| Suppliers | 440/4 | €2,656 | €1,055 | -€1,601 | -60.3% |
| Taxes, remuneration and social security | 45 | - | €1,369 | +€1,369 | |
| Taxes | 450/3 | - | €1,369 | +€1,369 | |
| Other amounts payable | 47/48 | €28,543 | €30,705 | +€2,162 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €484 | €1,367 | +€883 | +183% |
| Other operating charges | 640/8 | €3,849 | €600 | -€3,249 | -84.4% |
| Gross operating margin | 9900 | -€18,906 | €3,844 | +€22,749 | |
| Operating profit (loss) | 9901 | -€23,238 | €1,877 | +€25,115 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | - | €73 | +€73 | |
| Recurring financial charges | 65 | - | €73 | +€73 | |
| Profit (loss) for the period before taxes | 9903 | -€23,238 | €1,806 | +€25,044 | |
| Profit (loss) for the period | 9904 | -€23,238 | €1,806 | +€25,044 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,238 | €1,806 | +€25,044 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.