OLVIMO: 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.
OLVIMO
Largest movements
- Cash +€163,784
up €163,784 (+580.7%), from €28,203 to €191,988
mainly Current investments (+€150,000) and Depreciation (+€9,506)
- Current investments -€150,000
no longer reported in 2025 (was €150,000)
- Tangible fixed assets -€9,506
down €9,506 (-6.3%), from €151,278 to €141,772
- Profit (loss) carried forward +€7,854
up €7,854 (+10.2%), from €77,125 to €84,980
- Other debts -€3,486
down €3,486 (-5.5%), from €63,755 to €60,269
- Gross operating margin -€3,411
down €3,411 (-13.1%), from €26,087 to €22,675
- Financial income +€821
up €821 (+22.3%), from €3,681 to €4,502
- Taxes -€742
down €742 (-20.5%), from €3,627 to €2,885
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 | €336,941 | €342,041 | +€5,100 | +1.5% |
| Fixed assets | 21/28 | €151,278 | €141,772 | -€9,506 | -6.3% |
| Tangible fixed assets | 22/27 | €151,278 | €141,772 | -€9,506 | -6.3% |
| Land and buildings | 22 | €151,278 | €141,772 | -€9,506 | -6.3% |
| Current assets | 29/58 | €185,663 | €200,269 | +€14,606 | +7.9% |
| Amounts receivable within one year | 40/41 | €5,868 | €6,554 | +€686 | +11.7% |
| Other amounts receivable | 41 | €5,868 | €6,554 | +€686 | +11.7% |
| Current investments | 50/53 | €150,000 | - | -€150,000 | |
| Cash at bank and in hand | 54/58 | €28,203 | €191,988 | +€163,784 | +580.7% |
| Deferred charges and accrued income | 490/1 | €1,592 | €1,728 | +€136 | +8.5% |
| Total equity and liabilities | 10/49 | €336,941 | €342,041 | +€5,100 | +1.5% |
| Equity | 10/15 | €268,005 | €275,860 | +€7,854 | +2.9% |
| Contributions | 10/11 | €173,527 | €173,527 | = | 0.0% |
| Capital | 10 | €173,527 | €173,527 | = | 0.0% |
| Issued capital | 100 | €173,527 | €173,527 | = | 0.0% |
| Reserves | 13 | €17,353 | €17,353 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,353 | €17,353 | = | 0.0% |
| Legal reserve | 130 | €17,353 | €17,353 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,125 | €84,980 | +€7,854 | +10.2% |
| Amounts payable | 17/49 | €68,936 | €66,182 | -€2,754 | -4.0% |
| Amounts payable within one year | 42/48 | €68,936 | €66,182 | -€2,754 | -4.0% |
| Financial debts | 43 | €4,801 | €4,860 | +€59 | +1.2% |
| Other loans | 439 | €4,801 | €4,860 | +€59 | +1.2% |
| Trade debts | 44 | €380 | €1,053 | +€673 | +177.0% |
| Suppliers | 440/4 | €380 | €1,053 | +€673 | +177.0% |
| Other amounts payable | 47/48 | €63,755 | €60,269 | -€3,486 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,506 | €9,506 | = | 0.0% |
| Other operating charges | 640/8 | €5,633 | €5,862 | +€229 | +4.1% |
| Gross operating margin | 9900 | €26,087 | €22,675 | -€3,411 | -13.1% |
| Operating profit (loss) | 9901 | €10,948 | €7,308 | -€3,641 | -33.3% |
| Financial income | 75/76B | €3,681 | €4,502 | +€821 | +22.3% |
| Recurring financial income | 75 | €3,681 | €4,502 | +€821 | +22.3% |
| Financial charges | 65/66B | €121 | €270 | +€150 | +123.9% |
| Recurring financial charges | 65 | €121 | €270 | +€150 | +123.9% |
| Profit (loss) for the period before taxes | 9903 | €14,508 | €11,539 | -€2,969 | -20.5% |
| Income taxes | 67/77 | €3,627 | €2,885 | -€742 | -20.5% |
| Profit (loss) for the period | 9904 | €10,881 | €8,654 | -€2,227 | -20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,881 | €8,654 | -€2,227 | -20.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.