OLPESA: 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.
OLPESA
Largest movements
- Cash -€9,491
down €9,491 (-47.9%), from €19,807 to €10,316
mainly Trade debts (-€10,305) and Net result for the year (-€495)
- Receivables within one year -€1,576
down €1,576 (-80.9%), from €1,947 to €371
of which Trade receivables: -€1,583
- Trade debts -€10,305
down €10,305 (-71.6%), from €14,392 to €4,087
- Profit (loss) carried forward -€495
down €495 (-50.1%), from €988 to €493
- Tax, wage and social debts -€267
down €267 (-10.2%), from €2,624 to €2,357
- Gross operating margin -€1,466
down €1,466 (-84.4%), from €1,737 to €270
- Taxes -€321
no longer reported in 2025 (was €321)
- Financial charges +€300
new in 2025: €300
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 | €21,754 | €10,687 | -€11,067 | -50.9% |
| Current assets | 29/58 | €21,754 | €10,687 | -€11,067 | -50.9% |
| Amounts receivable within one year | 40/41 | €1,947 | €371 | -€1,576 | -80.9% |
| Trade receivables | 40 | €1,583 | - | -€1,583 | |
| Other amounts receivable | 41 | €364 | €371 | +€7 | +2.0% |
| Cash at bank and in hand | 54/58 | €19,807 | €10,316 | -€9,491 | -47.9% |
| Total equity and liabilities | 10/49 | €21,754 | €10,687 | -€11,067 | -50.9% |
| Equity | 10/15 | €3,988 | €3,493 | -€495 | -12.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €988 | €493 | -€495 | -50.1% |
| Amounts payable | 17/49 | €17,766 | €7,194 | -€10,572 | -59.5% |
| Amounts payable within one year | 42/48 | €17,766 | €7,194 | -€10,572 | -59.5% |
| Trade debts | 44 | €14,392 | €4,087 | -€10,305 | -71.6% |
| Suppliers | 440/4 | €14,392 | €4,087 | -€10,305 | -71.6% |
| Taxes, remuneration and social security | 45 | €2,624 | €2,357 | -€267 | -10.2% |
| Taxes | 450/3 | €2,624 | €2,357 | -€267 | -10.2% |
| Other amounts payable | 47/48 | €750 | €750 | = | 0.0% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €1,737 | €270 | -€1,466 | -84.4% |
| Operating profit (loss) | 9901 | €1,285 | -€195 | -€1,481 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €300 | +€300 | |
| Recurring financial charges | 65 | - | €300 | +€300 | |
| Profit (loss) for the period before taxes | 9903 | €1,285 | -€495 | -€1,780 | |
| Income taxes | 67/77 | €321 | - | -€321 | |
| Profit (loss) for the period | 9904 | €964 | -€495 | -€1,459 | |
| Profit (loss) for the period to be appropriated | 9905 | €964 | -€495 | -€1,459 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.