OLIVUS BV: 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.
OLIVUS BV
Largest movements
- Receivables within one year -€14,791
down €14,791 (-92.1%), from €16,067 to €1,276
of which Trade receivables: -€10,249
- Receivables after one year +€12,540
up €12,540 (+32.9%), from €38,170 to €50,710
- Cash -€11,225
down €11,225 (-36.8%), from €30,484 to €19,259
mainly Tax, wage and social debts (-€27,202) and Receivables after one year (-€12,540)
- Tangible fixed assets -€10,858
down €10,858 (-14.0%), from €77,798 to €66,940
of which Furniture and vehicles: -€11,970
- Deferred charges and accrued income -€1,840
down €1,840 (-87.9%), from €2,095 to €254
- Tax, wage and social debts -€27,202
down €27,202 (-70.5%), from €38,600 to €11,398
- Other debts +€10,095
new in 2025: €10,095
- Debts after one year -€9,321
down €9,321 (-42.3%), from €22,044 to €12,723
- Gross operating margin -€7,682
down €7,682 (-17.4%), from €44,161 to €36,479
- Taxes -€2,833
down €2,833 (-32.5%), from €8,715 to €5,882
- Other operating charges -€2,536
down €2,536 (-70.9%), from €3,577 to €1,042
- Financial charges -€1,264
down €1,264 (-59.6%), from €2,123 to €859
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 | €164,614 | €138,440 | -€26,174 | -15.9% |
| Fixed assets | 21/28 | €77,798 | €66,940 | -€10,858 | -14.0% |
| Tangible fixed assets | 22/27 | €77,798 | €66,940 | -€10,858 | -14.0% |
| Plant, machinery and equipment | 23 | €2,201 | €1,940 | -€261 | -11.9% |
| Furniture and vehicles | 24 | €48,742 | €36,772 | -€11,970 | -24.6% |
| Other tangible fixed assets | 26 | €26,855 | €28,228 | +€1,373 | +5.1% |
| Current assets | 29/58 | €86,816 | €71,500 | -€15,316 | -17.6% |
| Amounts receivable after more than one year | 29 | €38,170 | €50,710 | +€12,540 | +32.9% |
| Other amounts receivable | 291 | €38,170 | €50,710 | +€12,540 | +32.9% |
| Amounts receivable within one year | 40/41 | €16,067 | €1,276 | -€14,791 | -92.1% |
| Trade receivables | 40 | €10,249 | - | -€10,249 | |
| Other amounts receivable | 41 | €5,818 | €1,276 | -€4,542 | -78.1% |
| Cash at bank and in hand | 54/58 | €30,484 | €19,259 | -€11,225 | -36.8% |
| Deferred charges and accrued income | 490/1 | €2,095 | €254 | -€1,840 | -87.9% |
| Total equity and liabilities | 10/49 | €164,614 | €138,440 | -€26,174 | -15.9% |
| Equity | 10/15 | €92,825 | €93,736 | +€911 | +1.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €91,825 | €92,736 | +€911 | +1.0% |
| Distributable reserves | 133 | €91,825 | €92,736 | +€911 | +1.0% |
| Amounts payable | 17/49 | €71,789 | €44,704 | -€27,085 | -37.7% |
| Amounts payable after more than one year | 17 | €22,044 | €12,723 | -€9,321 | -42.3% |
| Financial debts | 170/4 | €22,044 | €12,723 | -€9,321 | -42.3% |
| Amounts payable within one year | 42/48 | €49,745 | €31,981 | -€17,764 | -35.7% |
| Current portion of amounts payable after more than one year | 42 | €9,135 | €9,321 | +€186 | +2.0% |
| Trade debts | 44 | €2,010 | €1,167 | -€843 | -42.0% |
| Suppliers | 440/4 | €2,010 | €1,167 | -€843 | -42.0% |
| Taxes, remuneration and social security | 45 | €38,600 | €11,398 | -€27,202 | -70.5% |
| Taxes | 450/3 | €38,600 | €11,398 | -€27,202 | -70.5% |
| Other amounts payable | 47/48 | - | €10,095 | +€10,095 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,542 | €18,304 | -€238 | -1.3% |
| Other operating charges | 640/8 | €3,577 | €1,042 | -€2,536 | -70.9% |
| Gross operating margin | 9900 | €44,161 | €36,479 | -€7,682 | -17.4% |
| Operating profit (loss) | 9901 | €22,042 | €17,134 | -€4,908 | -22.3% |
| Financial income | 75/76B | €427 | €612 | +€185 | +43.3% |
| Recurring financial income | 75 | €427 | €612 | +€185 | +43.3% |
| Financial charges | 65/66B | €2,123 | €859 | -€1,264 | -59.6% |
| Recurring financial charges | 65 | €2,123 | €859 | -€1,264 | -59.6% |
| Profit (loss) for the period before taxes | 9903 | €20,346 | €16,888 | -€3,459 | -17.0% |
| Income taxes | 67/77 | €8,715 | €5,882 | -€2,833 | -32.5% |
| Profit (loss) for the period | 9904 | €11,632 | €11,006 | -€626 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,632 | €11,006 | -€626 | -5.4% |
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 16 October 2026 via checked.be.