OLSSON: 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.
OLSSON
Largest movements
- Financial fixed assets -€300,000
down €300,000 (-43.7%), from €685,947 to €385,947
- Receivables after one year +€200,000
new in 2024: €200,000
- Cash +€77,321
up €77,321 (+63.0%), from €122,776 to €200,097
mainly Investment in fixed assets (net) (+€335,413) and Receivables within one year (+€54,156)
- Receivables within one year -€54,156
down €54,156 (-95.1%), from €56,930 to €2,774
- Tangible fixed assets -€39,780
down €39,780 (-66.2%), from €60,135 to €20,355
of which Furniture and vehicles: -€48,484
- Reserves -€94,804
down €94,804 (-13.1%), from €725,158 to €630,354
of which Distributable reserves: -€53,546
- Other operating charges +€16,817
up €16,817 (+1563.0%), from €1,076 to €17,892
- Gross operating margin -€3,567
down €3,567 (-5.3%), from -€66,928 to -€70,495
- Depreciation -€1,800
down €1,800 (-29.2%), from €6,167 to €4,366
- Financial charges +€1,073
up €1,073 (+345.6%), from €310 to €1,384
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 | €925,787 | €830,956 | -€94,831 | -10.2% |
| Fixed assets | 21/28 | €746,082 | €406,302 | -€339,780 | -45.5% |
| Tangible fixed assets | 22/27 | €60,135 | €20,355 | -€39,780 | -66.2% |
| Furniture and vehicles | 24 | €49,624 | €1,140 | -€48,484 | -97.7% |
| Other tangible fixed assets | 26 | €10,510 | €19,215 | +€8,704 | +82.8% |
| Financial fixed assets | 28 | €685,947 | €385,947 | -€300,000 | -43.7% |
| Current assets | 29/58 | €179,705 | €424,653 | +€244,948 | +136.3% |
| Amounts receivable after more than one year | 29 | - | €200,000 | +€200,000 | |
| Other amounts receivable | 291 | - | €200,000 | +€200,000 | |
| Amounts receivable within one year | 40/41 | €56,930 | €2,774 | -€54,156 | -95.1% |
| Other amounts receivable | 41 | €56,930 | €2,774 | -€54,156 | -95.1% |
| Cash at bank and in hand | 54/58 | €122,776 | €200,097 | +€77,321 | +63.0% |
| Deferred charges and accrued income | 490/1 | - | €21,783 | +€21,783 | |
| Total equity and liabilities | 10/49 | €925,787 | €830,956 | -€94,831 | -10.2% |
| Equity | 10/15 | €917,458 | €822,654 | -€94,804 | -10.3% |
| Contributions | 10/11 | €192,300 | €192,300 | = | 0.0% |
| Reserves | 13 | €725,158 | €630,354 | -€94,804 | -13.1% |
| Non-distributable reserves | 130/1 | €19,230 | €19,230 | = | 0.0% |
| Reserves not available under the articles | 1311 | €19,230 | €19,230 | = | 0.0% |
| Tax-exempt reserves | 132 | €87,758 | €46,500 | -€41,258 | -47.0% |
| Distributable reserves | 133 | €618,170 | €564,624 | -€53,546 | -8.7% |
| Amounts payable | 17/49 | €8,329 | €8,301 | -€28 | -0.3% |
| Amounts payable within one year | 42/48 | €8,329 | €8,301 | -€28 | -0.3% |
| Trade debts | 44 | €1,602 | €6,838 | +€5,236 | +326.8% |
| Suppliers | 440/4 | €1,602 | €6,838 | +€5,236 | +326.8% |
| Taxes, remuneration and social security | 45 | €6,727 | €1,463 | -€5,264 | -78.3% |
| Taxes | 450/3 | €1,603 | €1,463 | -€140 | -8.7% |
| Remuneration and social security | 454/9 | €5,124 | - | -€5,124 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,167 | €4,366 | -€1,800 | -29.2% |
| Other operating charges | 640/8 | €1,076 | €17,892 | +€16,817 | +1563.0% |
| Gross operating margin | 9900 | -€66,928 | -€70,495 | -€3,567 | -5.3% |
| Operating profit (loss) | 9901 | -€74,171 | -€92,754 | -€18,583 | -25.1% |
| Financial income | 75/76B | €665 | €525 | -€140 | -21.0% |
| Recurring financial income | 75 | €665 | €525 | -€140 | -21.0% |
| Financial charges | 65/66B | €310 | €1,384 | +€1,073 | +345.6% |
| Recurring financial charges | 65 | €310 | €1,384 | +€1,073 | +345.6% |
| Profit (loss) for the period before taxes | 9903 | -€73,816 | -€93,612 | -€19,796 | -26.8% |
| Income taxes | 67/77 | €1,455 | €1,192 | -€263 | -18.1% |
| Profit (loss) for the period | 9904 | -€75,271 | -€94,804 | -€19,533 | -26.0% |
| Transfer from tax-exempt reserves | 789 | - | €41,258 | +€41,258 | |
| Profit (loss) for the period to be appropriated | 9905 | -€75,271 | -€53,546 | +€21,725 | +28.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.