OLOUNA: 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.
OLOUNA
Largest movements
- Cash +€56,032
up €56,032 (+206%), from €27,203 to €83,235
mainly Net result for the year (+€45,309) and Depreciation (+€19,556)
- Tangible fixed assets -€19,556
down €19,556 (-22.4%), from €87,399 to €67,843
- Receivables within one year +€4,013
up €4,013 (+18.5%), from €21,635 to €25,647
of which Other amounts receivable: +€3,358
- Reserves +€45,309
up €45,309 (+96.2%), from €47,116 to €92,426
- Debts after one year -€14,020
down €14,020 (-20.1%), from €69,754 to €55,734
- Tax, wage and social debts +€7,561
up €7,561 (+169%), from €4,462 to €12,022
- Depreciation +€10,051
up €10,051 (+106%), from €9,506 to €19,556
- Gross operating margin +€9,735
up €9,735 (+13.9%), from €70,121 to €79,855
- Financial charges +€1,819
up €1,819 (+99.0%), from €1,836 to €3,655
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 | €136,236 | €176,725 | +€40,489 | +29.7% |
| Fixed assets | 21/28 | €87,399 | €67,843 | -€19,556 | -22.4% |
| Tangible fixed assets | 22/27 | €87,399 | €67,843 | -€19,556 | -22.4% |
| Furniture and vehicles | 24 | €87,399 | €67,843 | -€19,556 | -22.4% |
| Current assets | 29/58 | €48,837 | €108,882 | +€60,045 | +123% |
| Amounts receivable within one year | 40/41 | €21,635 | €25,647 | +€4,013 | +18.5% |
| Trade receivables | 40 | €15,826 | €16,481 | +€655 | +4.1% |
| Other amounts receivable | 41 | €5,809 | €9,166 | +€3,358 | +57.8% |
| Cash at bank and in hand | 54/58 | €27,203 | €83,235 | +€56,032 | +206% |
| Total equity and liabilities | 10/49 | €136,236 | €176,725 | +€40,489 | +29.7% |
| Equity | 10/15 | €48,616 | €93,926 | +€45,309 | +93.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €47,116 | €92,426 | +€45,309 | +96.2% |
| Distributable reserves | 133 | €47,116 | €92,426 | +€45,309 | +96.2% |
| Amounts payable | 17/49 | €87,620 | €82,799 | -€4,821 | -5.5% |
| Amounts payable after more than one year | 17 | €69,754 | €55,734 | -€14,020 | -20.1% |
| Financial debts | 170/4 | €69,754 | €55,734 | -€14,020 | -20.1% |
| Amounts payable within one year | 42/48 | €17,866 | €27,065 | +€9,199 | +51.5% |
| Current portion of amounts payable after more than one year | 42 | €13,404 | €14,020 | +€615 | +4.6% |
| Trade debts | 44 | - | €1,023 | +€1,023 | |
| Suppliers | 440/4 | - | €1,023 | +€1,023 | |
| Taxes, remuneration and social security | 45 | €4,462 | €12,022 | +€7,561 | +169% |
| Taxes | 450/3 | €4,462 | €12,022 | +€7,561 | +169% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,506 | €19,556 | +€10,051 | +106% |
| Gross operating margin | 9900 | €70,121 | €79,855 | +€9,735 | +13.9% |
| Operating profit (loss) | 9901 | €60,615 | €60,299 | -€316 | -0.5% |
| Financial income | 75/76B | €300 | €380 | +€80 | +26.8% |
| Recurring financial income | 75 | €300 | €380 | +€80 | +26.8% |
| Financial charges | 65/66B | €1,836 | €3,655 | +€1,819 | +99.0% |
| Recurring financial charges | 65 | €1,836 | €3,655 | +€1,819 | +99.0% |
| Profit (loss) for the period before taxes | 9903 | €59,078 | €57,024 | -€2,054 | -3.5% |
| Income taxes | 67/77 | €11,962 | €11,715 | -€247 | -2.1% |
| Profit (loss) for the period | 9904 | €47,116 | €45,309 | -€1,807 | -3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €47,116 | €45,309 | -€1,807 | -3.8% |
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.