OLROYT: 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.
OLROYT
Largest movements
- Receivables within one year +€4,525
up €4,525 (+41.2%), from €10,978 to €15,503
of which Other amounts receivable: +€8,864
- Tangible fixed assets -€2,167
down €2,167 (-42.9%), from €5,056 to €2,889
- Cash +€750
up €750 (+6.7%), from €11,198 to €11,948
mainly Net result for the year (+€4,078) and Depreciation (+€2,167)
- Reserves +€4,078
up €4,078 (+33.3%), from €12,236 to €16,314
- Trade debts -€2,503
down €2,503 (-36.7%), from €6,814 to €4,311
- Tax, wage and social debts +€1,592
up €1,592 (+24.5%), from €6,499 to €8,092
- Gross operating margin -€21,857
down €21,857 (-70.6%), from €30,949 to €9,092
- Staff costs -€10,749
no longer reported in 2024 (was €10,749)
- Taxes -€4,094
down €4,094 (-71.1%), from €5,757 to €1,663
- Depreciation +€722
up €722 (+50.0%), from €1,444 to €2,167
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,549 | €30,841 | +€3,292 | +11.9% |
| Fixed assets | 21/28 | €5,373 | €3,390 | -€1,983 | -36.9% |
| Tangible fixed assets | 22/27 | €5,056 | €2,889 | -€2,167 | -42.9% |
| Plant, machinery and equipment | 23 | €5,056 | €2,889 | -€2,167 | -42.9% |
| Financial fixed assets | 28 | €318 | €501 | +€183 | +57.7% |
| Current assets | 29/58 | €22,176 | €27,451 | +€5,275 | +23.8% |
| Amounts receivable within one year | 40/41 | €10,978 | €15,503 | +€4,525 | +41.2% |
| Trade receivables | 40 | €4,339 | - | -€4,339 | |
| Other amounts receivable | 41 | €6,639 | €15,503 | +€8,864 | +133.5% |
| Cash at bank and in hand | 54/58 | €11,198 | €11,948 | +€750 | +6.7% |
| Total equity and liabilities | 10/49 | €27,549 | €30,841 | +€3,292 | +11.9% |
| Equity | 10/15 | €14,236 | €18,314 | +€4,078 | +28.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €12,236 | €16,314 | +€4,078 | +33.3% |
| Distributable reserves | 133 | €12,236 | €16,314 | +€4,078 | +33.3% |
| Amounts payable | 17/49 | €13,313 | €12,527 | -€786 | -5.9% |
| Amounts payable within one year | 42/48 | €13,313 | €12,527 | -€786 | -5.9% |
| Trade debts | 44 | €6,814 | €4,311 | -€2,503 | -36.7% |
| Suppliers | 440/4 | €6,814 | €4,311 | -€2,503 | -36.7% |
| Taxes, remuneration and social security | 45 | €6,499 | €8,092 | +€1,592 | +24.5% |
| Taxes | 450/3 | €6,499 | €8,092 | +€1,592 | +24.5% |
| Other amounts payable | 47/48 | - | €125 | +€125 | |
| Non-recurring operating income | 76A | - | €63 | +€63 | |
| Remuneration, social security and pensions | 62 | €10,749 | - | -€10,749 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,444 | €2,167 | +€722 | +50.0% |
| Other operating charges | 640/8 | €769 | €931 | +€161 | +21.0% |
| Gross operating margin | 9900 | €30,949 | €9,092 | -€21,857 | -70.6% |
| Operating profit (loss) | 9901 | €17,987 | €5,995 | -€11,992 | -66.7% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €0 | €254 | +€254 | +2543500.0% |
| Recurring financial charges | 65 | €0 | €254 | +€254 | +2543500.0% |
| Profit (loss) for the period before taxes | 9903 | €17,993 | €5,741 | -€12,252 | -68.1% |
| Income taxes | 67/77 | €5,757 | €1,663 | -€4,094 | -71.1% |
| Profit (loss) for the period | 9904 | €12,236 | €4,078 | -€8,158 | -66.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,236 | €4,078 | -€8,158 | -66.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.