OLTAY: 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.
OLTAY
Largest movements
- Receivables within one year +€5,959
up €5,959 (+25.0%), from €23,837 to €29,796
- Deferred charges and accrued income -€4,129
down €4,129 (-73.9%), from €5,584 to €1,455
- Contributions +€980
up €980 (+5.3%), from €18,592 to €19,572
- Gross operating margin -€3,786
down €3,786 (-79.7%), from €4,748 to €962
- Depreciation -€2,192
down €2,192 (-88.7%), from €2,470 to €279
- Taxes -€670
down €670 (-86.3%), from €777 to €106
- Other operating charges +€109
new in 2023: €109
- Financial charges +€83
up €83 (+89.7%), from €93 to €176
From the 2022 result to the 2023 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,636 | €34,187 | +€1,551 | +4.8% |
| Fixed assets | 21/28 | €3,215 | €2,936 | -€279 | -8.7% |
| Tangible fixed assets | 22/27 | €1,115 | €836 | -€279 | -25.0% |
| Furniture and vehicles | 24 | €1,115 | €836 | -€279 | -25.0% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €29,421 | €31,251 | +€1,830 | +6.2% |
| Amounts receivable within one year | 40/41 | €23,837 | €29,796 | +€5,959 | +25.0% |
| Other amounts receivable | 41 | €23,837 | €29,796 | +€5,959 | +25.0% |
| Deferred charges and accrued income | 490/1 | €5,584 | €1,455 | -€4,129 | -73.9% |
| Total equity and liabilities | 10/49 | €32,636 | €34,187 | +€1,551 | +4.8% |
| Equity | 10/15 | €31,350 | €32,623 | +€1,272 | +4.1% |
| Contributions | 10/11 | €18,592 | €19,572 | +€980 | +5.3% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,899 | €11,191 | +€292 | +2.7% |
| Amounts payable | 17/49 | €1,286 | €1,564 | +€279 | +21.7% |
| Amounts payable within one year | 42/48 | €1,286 | €1,564 | +€279 | +21.7% |
| Financial debts | 43 | €238 | €183 | -€55 | -23.2% |
| Credit institutions | 430/8 | €238 | €183 | -€55 | -23.2% |
| Trade debts | 44 | €8 | €235 | +€227 | +2828.4% |
| Suppliers | 440/4 | €8 | €235 | +€227 | +2828.4% |
| Taxes, remuneration and social security | 45 | €1,040 | €1,146 | +€106 | +10.2% |
| Taxes | 450/3 | €1,040 | €1,146 | +€106 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,470 | €279 | -€2,192 | -88.7% |
| Other operating charges | 640/8 | - | €109 | +€109 | |
| Gross operating margin | 9900 | €4,748 | €962 | -€3,786 | -79.7% |
| Operating profit (loss) | 9901 | €2,277 | €574 | -€1,703 | -74.8% |
| Financial charges | 65/66B | €93 | €176 | +€83 | +89.7% |
| Recurring financial charges | 65 | €93 | €176 | +€83 | +89.7% |
| Profit (loss) for the period before taxes | 9903 | €2,185 | €399 | -€1,786 | -81.7% |
| Income taxes | 67/77 | €777 | €106 | -€670 | -86.3% |
| Profit (loss) for the period | 9904 | €1,408 | €292 | -€1,116 | -79.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,408 | €292 | -€1,116 | -79.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.