OLUMA: 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.
OLUMA
Largest movements
- Cash -€10,929
down €10,929 (-68.7%), from €15,916 to €4,987
mainly Net result for the year (-€20,030) and Receivables within one year (-€2,013)
- Tangible fixed assets -€10,884
down €10,884 (-8.9%), from €121,813 to €110,929
- Receivables within one year +€2,013
up €2,013 (+782.3%), from €257 to €2,270
of which Other amounts receivable: +€1,544
- Profit (loss) carried forward -€20,030
down €20,030 (-14.8%), from -€135,010 to -€155,039
- Revaluation surpluses -€8,824
down €8,824 (-13.1%), from €67,276 to €58,453
- Reserves +€8,824
up €8,824 (+7.8%), from €112,948 to €121,772
of which Distributable reserves: +€8,824
- Gross operating margin -€13,868
down €13,868, from €9,418 to -€4,450
- Taxes -€792
no longer reported in 2025 (was €792)
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 | €137,986 | €118,186 | -€19,800 | -14.3% |
| Fixed assets | 21/28 | €121,813 | €110,929 | -€10,884 | -8.9% |
| Tangible fixed assets | 22/27 | €121,813 | €110,929 | -€10,884 | -8.9% |
| Land and buildings | 22 | €121,813 | €110,929 | -€10,884 | -8.9% |
| Current assets | 29/58 | €16,173 | €7,257 | -€8,916 | -55.1% |
| Amounts receivable within one year | 40/41 | €257 | €2,270 | +€2,013 | +782.3% |
| Trade receivables | 40 | €257 | €726 | +€469 | +182.1% |
| Other amounts receivable | 41 | - | €1,544 | +€1,544 | |
| Cash at bank and in hand | 54/58 | €15,916 | €4,987 | -€10,929 | -68.7% |
| Total equity and liabilities | 10/49 | €137,986 | €118,186 | -€19,800 | -14.3% |
| Equity | 10/15 | €129,256 | €109,227 | -€20,030 | -15.5% |
| Contributions | 10/11 | €84,041 | €84,041 | = | 0.0% |
| Revaluation surpluses | 12 | €67,276 | €58,453 | -€8,824 | -13.1% |
| Reserves | 13 | €112,948 | €121,772 | +€8,824 | +7.8% |
| Tax-exempt reserves | 132 | €13,488 | €13,488 | = | 0.0% |
| Distributable reserves | 133 | €99,460 | €108,283 | +€8,824 | +8.9% |
| Profit (loss) carried forward | 14 | -€135,010 | -€155,039 | -€20,030 | -14.8% |
| Amounts payable | 17/49 | €8,730 | €8,959 | +€230 | +2.6% |
| Amounts payable within one year | 42/48 | €8,340 | €8,569 | +€230 | +2.8% |
| Trade debts | 44 | €700 | €936 | +€236 | +33.7% |
| Suppliers | 440/4 | €700 | €936 | +€236 | +33.7% |
| Taxes, remuneration and social security | 45 | €792 | €792 | = | 0.0% |
| Taxes | 450/3 | €792 | €792 | = | 0.0% |
| Other amounts payable | 47/48 | €6,847 | €6,841 | -€6 | -0.1% |
| Accrued charges and deferred income | 492/3 | €390 | €390 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,661 | €12,737 | +€76 | +0.6% |
| Other operating charges | 640/8 | €2,618 | €2,648 | +€30 | +1.1% |
| Gross operating margin | 9900 | €9,418 | -€4,450 | -€13,868 | |
| Operating profit (loss) | 9901 | -€5,861 | -€19,835 | -€13,974 | -238.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €153 | €194 | +€41 | +26.9% |
| Recurring financial charges | 65 | €153 | €194 | +€41 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,014 | -€20,030 | -€14,015 | -233.0% |
| Income taxes | 67/77 | €792 | - | -€792 | |
| Profit (loss) for the period | 9904 | -€6,806 | -€20,030 | -€13,223 | -194.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,806 | -€20,030 | -€13,223 | -194.3% |
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 30 September 2026 via checked.be.