OLL MANAGEMENT: 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.
OLL MANAGEMENT
Largest movements
- Receivables within one year +€58,672
up €58,672 (+264.0%), from €22,225 to €80,897
of which Trade receivables: +€53,805
- Tangible fixed assets -€13,379
down €13,379 (-100.0%), from €13,379 to €0
- Cash -€8,563
down €8,563 (-72.9%), from €11,752 to €3,189
mainly Receivables within one year (-€58,672) and Debts after one year (-€14,825)
- Deferred charges and accrued income -€6,927
down €6,927 (-100.0%), from €6,927 to €0
- Trade debts +€32,164
up €32,164 (+244.0%), from €13,185 to €45,349
- Profit (loss) carried forward +€18,142
up €18,142 (+60.5%), from -€29,973 to -€11,831
- Debts after one year -€14,825
down €14,825 (-100.0%), from €14,825 to €0
- Other debts -€11,613
down €11,613 (-21.8%), from €53,154 to €41,540
- Tax, wage and social debts +€5,935
up €5,935 (+121.3%), from €4,893 to €10,828
of which Taxes: +€5,935
- Gross operating margin -€11,932
down €11,932 (-23.3%), from €51,295 to €39,363
- Taxes +€6,357
up €6,357, from €0 to €6,357
- Financial income -€5,592
down €5,592 (-100.0%), from €5,592 to €0
- Depreciation -€5,450
down €5,450 (-100.0%), from €5,450 to €0
- Write-downs +€1,802
new in 2025: €1,802
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 | €57,583 | €87,386 | +€29,803 | +51.8% |
| Fixed assets | 21/28 | €13,379 | €0 | -€13,379 | -100.0% |
| Tangible fixed assets | 22/27 | €13,379 | €0 | -€13,379 | -100.0% |
| Furniture and vehicles | 24 | €13,379 | €0 | -€13,379 | -100.0% |
| Current assets | 29/58 | €44,204 | €87,386 | +€43,181 | +97.7% |
| Stocks and contracts in progress | 3 | €3,300 | €3,300 | = | 0.0% |
| Stocks | 30/36 | €3,300 | €3,300 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,225 | €80,897 | +€58,672 | +264.0% |
| Trade receivables | 40 | €22,182 | €75,987 | +€53,805 | +242.6% |
| Other amounts receivable | 41 | €43 | €4,910 | +€4,867 | +11289.4% |
| Cash at bank and in hand | 54/58 | €11,752 | €3,189 | -€8,563 | -72.9% |
| Deferred charges and accrued income | 490/1 | €6,927 | €0 | -€6,927 | -100.0% |
| Total equity and liabilities | 10/49 | €57,583 | €87,386 | +€29,803 | +51.8% |
| Equity | 10/15 | -€28,473 | -€10,331 | +€18,142 | +63.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,973 | -€11,831 | +€18,142 | +60.5% |
| Amounts payable | 17/49 | €86,056 | €97,717 | +€11,661 | +13.6% |
| Amounts payable after more than one year | 17 | €14,825 | €0 | -€14,825 | -100.0% |
| Financial debts | 170/4 | €14,825 | €0 | -€14,825 | -100.0% |
| Amounts payable within one year | 42/48 | €71,231 | €97,717 | +€26,486 | +37.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €13,185 | €45,349 | +€32,164 | +244.0% |
| Suppliers | 440/4 | €13,185 | €45,349 | +€32,164 | +244.0% |
| Taxes, remuneration and social security | 45 | €4,893 | €10,828 | +€5,935 | +121.3% |
| Taxes | 450/3 | €4,893 | €10,828 | +€5,935 | +121.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €53,154 | €41,540 | -€11,613 | -21.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €11,121 | +€11,121 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,450 | €0 | -€5,450 | -100.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,802 | +€1,802 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €49,000 | €0 | -€49,000 | -100.0% |
| Gross operating margin | 9900 | €51,295 | €39,363 | -€11,932 | -23.3% |
| Operating profit (loss) | 9901 | -€3,542 | €37,161 | +€40,703 | |
| Financial income | 75/76B | €5,592 | €0 | -€5,592 | -100.0% |
| Recurring financial income | 75 | €5,592 | €0 | -€5,592 | -100.0% |
| Financial charges | 65/66B | €225 | €162 | -€62 | -27.7% |
| Recurring financial charges | 65 | €76 | €162 | +€87 | +115.0% |
| Non-recurring financial charges | 66B | €149 | €0 | -€149 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €1,826 | €36,999 | +€35,173 | +1926.5% |
| Income taxes | 67/77 | €0 | €6,357 | +€6,357 | |
| Profit (loss) for the period | 9904 | €1,826 | €30,642 | +€28,816 | +1578.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,826 | €30,642 | +€28,816 | +1578.3% |
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 9 October 2026 via checked.be.