Olivitica: 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.
Olivitica
Largest movements
- Cash +€11,755
up €11,755 (+89.5%), from €13,129 to €24,884
mainly Net result for the year (+€29,015) and Tax, wage and social debts (+€2,784)
- Tangible fixed assets +€8,258
new in 2025: €8,258
of which Furniture and vehicles: +€4,663
- Current investments +€6,000
new in 2025: €6,000
- Receivables within one year +€3,316
up €3,316 (+10.6%), from €31,310 to €34,626
of which Other amounts receivable: +€4,396
- Deferred charges and accrued income -€903
down €903 (-51.9%), from €1,738 to €836
- Profit (loss) carried forward +€29,015
up €29,015 (+116%), from €24,940 to €53,954
- Tax, wage and social debts +€2,784
up €2,784 (+19.7%), from €14,157 to €16,941
- Other debts -€2,461
down €2,461 (-100%), from €2,461 to €0
- Gross operating margin +€10,297
up €10,297 (+31.4%), from €32,791 to €43,088
- Taxes +€2,999
up €2,999 (+46.7%), from €6,424 to €9,422
- Depreciation +€1,577
new in 2025: €1,577
- Financial charges +€1,315
up €1,315 (+101%), from €1,300 to €2,615
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 | €46,178 | €74,604 | +€28,427 | +61.6% |
| Fixed assets | 21/28 | - | €8,258 | +€8,258 | |
| Tangible fixed assets | 22/27 | - | €8,258 | +€8,258 | |
| Plant, machinery and equipment | 23 | - | €3,595 | +€3,595 | |
| Furniture and vehicles | 24 | - | €4,663 | +€4,663 | |
| Current assets | 29/58 | €46,178 | €66,346 | +€20,168 | +43.7% |
| Amounts receivable within one year | 40/41 | €31,310 | €34,626 | +€3,316 | +10.6% |
| Trade receivables | 40 | €31,310 | €30,231 | -€1,079 | -3.4% |
| Other amounts receivable | 41 | - | €4,396 | +€4,396 | |
| Current investments | 50/53 | - | €6,000 | +€6,000 | |
| Cash at bank and in hand | 54/58 | €13,129 | €24,884 | +€11,755 | +89.5% |
| Deferred charges and accrued income | 490/1 | €1,738 | €836 | -€903 | -51.9% |
| Total equity and liabilities | 10/49 | €46,178 | €74,604 | +€28,427 | +61.6% |
| Equity | 10/15 | €27,940 | €56,954 | +€29,015 | +104% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,940 | €53,954 | +€29,015 | +116% |
| Amounts payable | 17/49 | €18,238 | €17,650 | -€588 | -3.2% |
| Amounts payable within one year | 42/48 | €17,857 | €17,650 | -€207 | -1.2% |
| Trade debts | 44 | €1,238 | €709 | -€530 | -42.8% |
| Suppliers | 440/4 | €1,238 | €709 | -€530 | -42.8% |
| Taxes, remuneration and social security | 45 | €14,157 | €16,941 | +€2,784 | +19.7% |
| Taxes | 450/3 | €14,157 | €16,941 | +€2,784 | +19.7% |
| Other amounts payable | 47/48 | €2,461 | €0 | -€2,461 | -100% |
| Accrued charges and deferred income | 492/3 | €381 | €0 | -€381 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,577 | +€1,577 | |
| Other operating charges | 640/8 | €133 | €471 | +€338 | +254% |
| Gross operating margin | 9900 | €32,791 | €43,088 | +€10,297 | +31.4% |
| Operating profit (loss) | 9901 | €32,658 | €41,040 | +€8,382 | +25.7% |
| Financial income | 75/76B | €5 | €12 | +€7 | +125% |
| Recurring financial income | 75 | €5 | €12 | +€7 | +125% |
| Financial charges | 65/66B | €1,300 | €2,615 | +€1,315 | +101% |
| Recurring financial charges | 65 | €1,300 | €2,615 | +€1,315 | +101% |
| Profit (loss) for the period before taxes | 9903 | €31,363 | €38,437 | +€7,074 | +22.6% |
| Income taxes | 67/77 | €6,424 | €9,422 | +€2,999 | +46.7% |
| Profit (loss) for the period | 9904 | €24,940 | €29,015 | +€4,075 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,940 | €29,015 | +€4,075 | +16.3% |
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 28 October 2026 via checked.be.