OLLIVIER: 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.
What changed
OLLIVIER
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€103,438
2024 · €46,368-€149,806
Equity
€4.0m
2024 · €4.1m-€103,438
Cash
€113,203
2024 · €322,590-€209,387
Balance sheet total
€13.6m
2024 · €13.6m-€59,448
Largest movements
Assets
- Stocks and contracts -€843,725
down €843,725 (-19.2%), from €4.4m to €3.6m
- Tangible fixed assets +€748,160
up €748,160 (+12.4%), from €6.0m to €6.8m
of which Land and buildings: +€644,877
- Receivables within one year +€245,375
up €245,375 (+8.6%), from €2.9m to €3.1m
of which Other amounts receivable: +€232,757
- Cash -€209,387
down €209,387 (-64.9%), from €322,590 to €113,203
mainly Investment in fixed assets (net) (-€1.2m) and Trade debts (-€311,972)
Equity and liabilities
- Trade debts -€311,972
down €311,972 (-11.1%), from €2.8m to €2.5m
- Short-term financial debts +€263,891
up €263,891 (+24.6%), from €1.1m to €1.3m
Income statement
- Turnover +€4.1m
up €4.1m (+11.7%), from €34.8m to €38.9m
- Goods and materials +€3.0m
up €3.0m (+9.1%), from €32.9m to €35.9m
of which Purchases: +€8.7m
- Other operating income -€999,020
down €999,020 (-27.6%), from €3.6m to €2.6m
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
€46,368
Turnover
+€4.1m
Other operating income
-€999,020
Goods and materials
-€3.0m
Services and other goods
-€259,526
Staff costs
-€179,830
Depreciation
+€18,436
Other operating charges
-€6,298
Other operating items
+€11,448
Financial income
+€78
Financial charges
+€146,636
Taxes
+€38,032
Result 2025
-€103,438
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€745,530
Investment
-€1.2m
Financing
+€289,524
Cash 2024
€322,590
From operations (derived)
+€745,530
Net result for the year
-€103,438
Depreciation
+€496,282
Stocks and contracts
+€843,725
Receivables within one year
-€245,375
Deferred charges and accrued income
-€130
Trade debts
-€311,972
Tax, wage and social debts
+€54,937
Advances received
+€11,501
Investment (derived)
-€1.2m
Investment in fixed assets (net)
-€1.2m
Financing
+€289,524
Debts after one year
-€25,185
Current portion of long-term debt
+€50,818
Short-term financial debts
+€263,891
Cash 2025
€113,203
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,622,256 | €13,562,808 | -€59,448 | -0.4% |
| Fixed assets | 21/28 | €6,028,903 | €6,777,063 | +€748,160 | +12.4% |
| Tangible fixed assets | 22/27 | €6,028,123 | €6,776,282 | +€748,160 | +12.4% |
| Land and buildings | 22 | €2,398,032 | €3,042,909 | +€644,877 | +26.9% |
| Plant, machinery and equipment | 23 | €213,897 | €349,122 | +€135,225 | +63.2% |
| Furniture and vehicles | 24 | €104,388 | €338,379 | +€233,991 | +224% |
| Leasing and similar rights | 25 | €3,311,806 | €3,045,872 | -€265,934 | -8.0% |
| Financial fixed assets | 28 | €781 | €781 | = | 0.0% |
| Other financial fixed assets | 284/8 | €781 | €781 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €781 | €781 | = | 0.0% |
| Current assets | 29/58 | €7,593,353 | €6,785,745 | -€807,608 | -10.6% |
| Stocks and contracts in progress | 3 | €4,397,198 | €3,553,473 | -€843,725 | -19.2% |
| Stocks | 30/36 | €4,397,198 | €3,553,473 | -€843,725 | -19.2% |
| Goods purchased for resale | 34 | €4,397,198 | €3,553,473 | -€843,725 | -19.2% |
| Amounts receivable within one year | 40/41 | €2,854,300 | €3,099,675 | +€245,375 | +8.6% |
| Trade receivables | 40 | €1,715,239 | €1,727,857 | +€12,617 | +0.7% |
| Other amounts receivable | 41 | €1,139,061 | €1,371,818 | +€232,757 | +20.4% |
| Cash at bank and in hand | 54/58 | €322,590 | €113,203 | -€209,387 | -64.9% |
| Deferred charges and accrued income | 490/1 | €19,264 | €19,394 | +€130 | +0.7% |
| Total equity and liabilities | 10/49 | €13,622,256 | €13,562,808 | -€59,448 | -0.4% |
| Equity | 10/15 | €4,102,014 | €3,998,576 | -€103,438 | -2.5% |
| Contributions | 10/11 | €185,920 | €185,920 | = | 0.0% |
| Capital | 10 | €185,920 | €185,920 | = | 0.0% |
| Issued capital | 100 | €185,920 | €185,920 | = | 0.0% |
| Revaluation surpluses | 12 | €364,094 | €364,094 | = | 0.0% |
| Reserves | 13 | €18,592 | €18,592 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18,592 | €18,592 | = | 0.0% |
| Legal reserve | 130 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,533,408 | €3,429,970 | -€103,438 | -2.9% |
| Amounts payable | 17/49 | €9,520,242 | €9,564,232 | +€43,990 | +0.5% |
| Amounts payable after more than one year | 17 | €4,765,506 | €4,740,321 | -€25,185 | -0.5% |
| Financial debts | 170/4 | €4,765,506 | €4,740,321 | -€25,185 | -0.5% |
| Leasing and similar obligations | 172 | €3,240,277 | €3,022,749 | -€217,528 | -6.7% |
| Credit institutions | 173 | €1,525,229 | €1,717,572 | +€192,343 | +12.6% |
| Amounts payable within one year | 42/48 | €4,754,736 | €4,823,911 | +€69,175 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €470,928 | €521,746 | +€50,818 | +10.8% |
| Financial debts | 43 | €1,072,411 | €1,336,302 | +€263,891 | +24.6% |
| Credit institutions | 430/8 | €1,072,411 | €1,336,302 | +€263,891 | +24.6% |
| Trade debts | 44 | €2,818,875 | €2,506,904 | -€311,972 | -11.1% |
| Suppliers | 440/4 | €2,818,875 | €2,506,904 | -€311,972 | -11.1% |
| Advances received on contracts in progress | 46 | €15,036 | €26,537 | +€11,501 | +76.5% |
| Taxes, remuneration and social security | 45 | €377,486 | €432,423 | +€54,937 | +14.6% |
| Taxes | 450/3 | €32,871 | €90,673 | +€57,802 | +176% |
| Remuneration and social security | 454/9 | €344,615 | €341,750 | -€2,865 | -0.8% |
| Operating income | 70/76A | €38,459,100 | €41,529,361 | +€3.1m | +8.0% |
| Turnover | 70 | €34,837,348 | €38,906,629 | +€4.1m | +11.7% |
| Other operating income | 74 | €3,621,753 | €2,622,732 | -€999,020 | -27.6% |
| Operating charges | 60/66A | €38,041,369 | €41,446,183 | +€3.4m | +9.0% |
| Goods for resale, raw materials and consumables | 60 | €32,880,167 | €35,869,213 | +€3.0m | +9.1% |
| Purchases | 600/8 | €26,283,997 | €35,025,488 | +€8.7m | +33.3% |
| Change in stocks: decrease (increase) | 609 | €6,596,170 | €843,725 | -€5.8m | -87.2% |
| Services and other goods | 61 | €1,685,007 | €1,944,533 | +€259,526 | +15.4% |
| Remuneration, social security and pensions | 62 | €2,828,776 | €3,008,605 | +€179,830 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €514,718 | €496,282 | -€18,436 | -3.6% |
| Other operating charges | 640/8 | €121,252 | €127,550 | +€6,298 | +5.2% |
| Non-recurring operating charges | 66A | €11,448 | €0 | -€11,448 | -100% |
| Operating profit (loss) | 9901 | €417,731 | €83,179 | -€334,553 | -80.1% |
| Financial income | 75/76B | €3,910 | €3,988 | +€78 | +2.0% |
| Recurring financial income | 75 | €3,910 | €3,988 | +€78 | +2.0% |
| Income from current assets | 751 | €3,258 | €3,384 | +€126 | +3.9% |
| Other financial income | 752/9 | €652 | €604 | -€49 | -7.5% |
| Financial charges | 65/66B | €333,982 | €187,346 | -€146,636 | -43.9% |
| Recurring financial charges | 65 | €333,982 | €187,346 | -€146,636 | -43.9% |
| Debt charges | 650 | €259,154 | €130,707 | -€128,447 | -49.6% |
| Other financial charges | 652/9 | €74,828 | €56,638 | -€18,189 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €87,659 | -€100,179 | -€187,839 | |
| Income taxes | 67/77 | €41,291 | €3,259 | -€38,032 | -92.1% |
| Taxes | 670/3 | €41,291 | €3,260 | -€38,031 | -92.1% |
| Tax adjustments and reversals of tax provisions | 77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | €46,368 | -€103,438 | -€149,806 | |
| Profit (loss) for the period to be appropriated | 9905 | €46,368 | -€103,438 | -€149,806 |
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 17 October 2026 via checked.be.