Olliver: what changed
Two fiscal 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.
What changed
Olliver
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€76,432
2024 · €72,661+€3,771
Equity
€531,510
2024 · €455,078+€76,432
Cash
€47,738
2024 · €44,646+€3,092
Balance sheet total
€1.8m
2024 · €1.8m-€28,445
Largest movements
Assets
- Receivables within one year -€22,929
down €22,929 (-23.7%), from €96,657 to €73,728
of which Other amounts receivable: -€21,689
Equity and liabilities
- Debts after one year -€102,678
down €102,678 (-10.1%), from €1.0m to €910,308
- Reserves +€80,000
up €80,000 (+20.0%), from €400,000 to €480,000
Income statement
- Gross operating margin +€8,061
up €8,061 (+6.3%), from €127,198 to €135,259
- Financial charges +€2,717
up €2,717 (+10.1%), from €26,990 to €29,707
- Taxes +€1,430
up €1,430 (+7.7%), from €18,630 to €20,061
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.
Result 2024
€72,661
Gross operating margin
+€8,061
Depreciation
-€76
Other operating charges
-€65
Financial income
+€0
Financial charges
-€2,717
Taxes
-€1,430
Result 2025
€76,432
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.
From operations
+€105,349
Investment
€0
Financing
-€102,258
Cash 2024
€44,646
From operations (derived)
+€105,349
Net result for the year
+€76,432
Depreciation
+€7,621
Receivables within one year
+€22,929
Deferred charges and accrued income
+€986
Trade debts
+€548
Tax, wage and social debts
-€448
Other debts
-€5,586
Accrued charges and deferred income
+€2,867
Financing
-€102,258
Debts after one year
-€102,678
Current portion of long-term debt
+€420
Cash 2025
€47,738
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,792,908 | €1,764,463 | -€28,445 | -1.6% |
| Fixed assets | 21/28 | €1,648,865 | €1,641,244 | -€7,621 | -0.5% |
| Tangible fixed assets | 22/27 | €14,631 | €7,010 | -€7,621 | -52.1% |
| Plant, machinery and equipment | 23 | €2,616 | €1,738 | -€878 | -33.6% |
| Furniture and vehicles | 24 | €12,016 | €5,272 | -€6,744 | -56.1% |
| Financial fixed assets | 28 | €1,634,234 | €1,634,234 | = | 0.0% |
| Current assets | 29/58 | €144,043 | €123,219 | -€20,823 | -14.5% |
| Amounts receivable within one year | 40/41 | €96,657 | €73,728 | -€22,929 | -23.7% |
| Trade receivables | 40 | €23,625 | €22,385 | -€1,240 | -5.2% |
| Other amounts receivable | 41 | €73,032 | €51,343 | -€21,689 | -29.7% |
| Cash at bank and in hand | 54/58 | €44,646 | €47,738 | +€3,092 | +6.9% |
| Deferred charges and accrued income | 490/1 | €2,740 | €1,754 | -€986 | -36.0% |
| Total equity and liabilities | 10/49 | €1,792,908 | €1,764,463 | -€28,445 | -1.6% |
| Equity | 10/15 | €455,078 | €531,510 | +€76,432 | +16.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €400,000 | €480,000 | +€80,000 | +20.0% |
| Distributable reserves | 133 | €400,000 | €480,000 | +€80,000 | +20.0% |
| Profit (loss) carried forward | 14 | €5,078 | €1,510 | -€3,568 | -70.3% |
| Amounts payable | 17/49 | €1,337,829 | €1,232,953 | -€104,876 | -7.8% |
| Amounts payable after more than one year | 17 | €1,012,986 | €910,308 | -€102,678 | -10.1% |
| Financial debts | 170/4 | €1,012,986 | €910,308 | -€102,678 | -10.1% |
| Amounts payable within one year | 42/48 | €309,193 | €304,127 | -€5,065 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €110,334 | €110,754 | +€420 | +0.4% |
| Trade debts | 44 | €3,543 | €4,091 | +€548 | +15.5% |
| Suppliers | 440/4 | €3,543 | €4,091 | +€548 | +15.5% |
| Taxes, remuneration and social security | 45 | €448 | - | -€448 | |
| Remuneration and social security | 454/9 | €448 | - | -€448 | |
| Other amounts payable | 47/48 | €194,868 | €189,283 | -€5,586 | -2.9% |
| Accrued charges and deferred income | 492/3 | €15,650 | €18,517 | +€2,867 | +18.3% |
| Non-recurring operating income | 76A | - | €472 | +€472 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,545 | €7,621 | +€76 | +1.0% |
| Other operating charges | 640/8 | €1,372 | €1,437 | +€65 | +4.8% |
| Gross operating margin | 9900 | €127,198 | €135,259 | +€8,061 | +6.3% |
| Operating profit (loss) | 9901 | €118,281 | €126,200 | +€7,919 | +6.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €26,990 | €29,707 | +€2,717 | +10.1% |
| Recurring financial charges | 65 | €26,990 | €29,707 | +€2,717 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €91,291 | €96,492 | +€5,202 | +5.7% |
| Income taxes | 67/77 | €18,630 | €20,061 | +€1,430 | +7.7% |
| Profit (loss) for the period | 9904 | €72,661 | €76,432 | +€3,771 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €72,661 | €76,432 | +€3,771 | +5.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.