OLSEN & CO: 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.
OLSEN & CO
Largest movements
- Cash +€32,369
up €32,369 (+169.7%), from €19,077 to €51,446
mainly Net result for the year (+€48,951) and Tax, wage and social debts (+€4,853)
- Receivables within one year +€23,259
up €23,259 (+166.6%), from €13,958 to €37,217
- Reserves +€48,000
up €48,000 (+46.7%), from €102,769 to €150,769
of which Distributable reserves: +€48,000
- Tax, wage and social debts +€4,853
up €4,853 (+1941.2%), from €250 to €5,103
- Trade debts +€3,111
new in 2025: €3,111
- Gross operating margin +€59,007
up €59,007, from -€5,113 to €53,894
- Taxes +€5,066
up €5,066 (+2076.2%), from €244 to €5,310
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 | €187,855 | €244,771 | +€56,916 | +30.3% |
| Fixed assets | 21/28 | €1,500 | €1,500 | = | 0.0% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €186,355 | €243,271 | +€56,916 | +30.5% |
| Amounts receivable within one year | 40/41 | €13,958 | €37,217 | +€23,259 | +166.6% |
| Other amounts receivable | 41 | €13,958 | €37,217 | +€23,259 | +166.6% |
| Current investments | 50/53 | €152,269 | €153,211 | +€942 | +0.6% |
| Cash at bank and in hand | 54/58 | €19,077 | €51,446 | +€32,369 | +169.7% |
| Deferred charges and accrued income | 490/1 | €1,051 | €1,397 | +€346 | +32.9% |
| Total equity and liabilities | 10/49 | €187,855 | €244,771 | +€56,916 | +30.3% |
| Equity | 10/15 | €186,799 | €235,750 | +€48,951 | +26.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €102,769 | €150,769 | +€48,000 | +46.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €100,909 | €148,909 | +€48,000 | +47.6% |
| Profit (loss) carried forward | 14 | €77,830 | €78,781 | +€951 | +1.2% |
| Amounts payable | 17/49 | €1,056 | €9,021 | +€7,965 | +754.3% |
| Amounts payable within one year | 42/48 | €1,056 | €9,021 | +€7,965 | +754.3% |
| Trade debts | 44 | - | €3,111 | +€3,111 | |
| Suppliers | 440/4 | - | €3,111 | +€3,111 | |
| Taxes, remuneration and social security | 45 | €250 | €5,103 | +€4,853 | +1941.2% |
| Taxes | 450/3 | €250 | €5,103 | +€4,853 | +1941.2% |
| Other amounts payable | 47/48 | €806 | €807 | +€1 | +0.1% |
| Other operating charges | 640/8 | €581 | €895 | +€314 | +54.0% |
| Gross operating margin | 9900 | -€5,113 | €53,894 | +€59,007 | |
| Operating profit (loss) | 9901 | -€5,694 | €52,999 | +€58,693 | |
| Financial income | 75/76B | €1,617 | €1,308 | -€309 | -19.1% |
| Recurring financial income | 75 | €1,617 | €1,308 | -€309 | -19.1% |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,123 | €54,261 | +€58,384 | |
| Income taxes | 67/77 | €244 | €5,310 | +€5,066 | +2076.2% |
| Profit (loss) for the period | 9904 | -€4,367 | €48,951 | +€53,318 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,367 | €48,951 | +€53,318 |
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.