OLYA: what changed
Two financial 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.
OLYA
Largest movements
- Tangible fixed assets +€22,080
new in 2025: €22,080
- Receivables within one year -€9,146
down €9,146 (-70.0%), from €13,074 to €3,928
of which Other amounts receivable: -€10,134
- Financial fixed assets +€5,250
new in 2025: €5,250
- Cash -€1,949
down €1,949 (-22.3%), from €8,739 to €6,790
mainly Investment in fixed assets (net) (-€29,265) and Trade debts (-€17,154)
- Other debts +€19,919
new in 2025: €19,919
- Trade debts -€17,154
down €17,154 (-99.7%), from €17,207 to €53
- Debts after one year +€12,002
new in 2025: €12,002
- Current portion of long-term debt +€5,939
new in 2025: €5,939
- Tax, wage and social debts -€1,748
down €1,748 (-16.4%), from €10,631 to €8,883
of which Taxes: -€4,618
- Gross operating margin +€21,598
up €21,598, from -€5,503 to €16,095
- Staff costs +€15,583
up €15,583 (+14,609%), from €107 to €15,690
- Depreciation +€1,935
new in 2025: €1,935
- Financial charges -€1,001
down €1,001 (-85.7%), from €1,168 to €167
- Other operating charges -€187
down €187 (-80.9%), from €231 to €44
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.
Derived cash bridge
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 | €21,813 | €38,048 | +€16,235 | +74.4% |
| Fixed assets | 21/28 | - | €27,330 | +€27,330 | |
| Tangible fixed assets | 22/27 | - | €22,080 | +€22,080 | |
| Plant, machinery and equipment | 23 | - | €22,080 | +€22,080 | |
| Financial fixed assets | 28 | - | €5,250 | +€5,250 | |
| Current assets | 29/58 | €21,813 | €10,718 | -€11,095 | -50.9% |
| Amounts receivable within one year | 40/41 | €13,074 | €3,928 | -€9,146 | -70.0% |
| Trade receivables | 40 | €2,940 | €3,928 | +€988 | +33.6% |
| Other amounts receivable | 41 | €10,134 | - | -€10,134 | |
| Cash at bank and in hand | 54/58 | €8,739 | €6,790 | -€1,949 | -22.3% |
| Total equity and liabilities | 10/49 | €21,813 | €38,048 | +€16,235 | +74.4% |
| Equity | 10/15 | -€7,009 | -€8,748 | -€1,739 | -24.8% |
| Profit (loss) carried forward | 14 | -€7,009 | -€8,748 | -€1,739 | -24.8% |
| Amounts payable | 17/49 | €28,822 | €46,796 | +€17,974 | +62.4% |
| Amounts payable after more than one year | 17 | - | €12,002 | +€12,002 | |
| Financial debts | 170/4 | - | €12,002 | +€12,002 | |
| Amounts payable within one year | 42/48 | €27,839 | €34,794 | +€6,956 | +25.0% |
| Current portion of amounts payable after more than one year | 42 | - | €5,939 | +€5,939 | |
| Trade debts | 44 | €17,207 | €53 | -€17,154 | -99.7% |
| Suppliers | 440/4 | €17,207 | €53 | -€17,154 | -99.7% |
| Taxes, remuneration and social security | 45 | €10,631 | €8,883 | -€1,748 | -16.4% |
| Taxes | 450/3 | €10,631 | €6,013 | -€4,618 | -43.4% |
| Remuneration and social security | 454/9 | - | €2,870 | +€2,870 | |
| Other amounts payable | 47/48 | - | €19,919 | +€19,919 | |
| Accrued charges and deferred income | 492/3 | €983 | - | -€983 | |
| Remuneration, social security and pensions | 62 | €107 | €15,690 | +€15,583 | +14,609% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,935 | +€1,935 | |
| Other operating charges | 640/8 | €231 | €44 | -€187 | -80.9% |
| Gross operating margin | 9900 | -€5,503 | €16,095 | +€21,598 | |
| Operating profit (loss) | 9901 | -€5,840 | -€1,574 | +€4,266 | +73.0% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,168 | €167 | -€1,001 | -85.7% |
| Recurring financial charges | 65 | €1,168 | €167 | -€1,001 | -85.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,009 | -€1,739 | +€5,269 | +75.2% |
| Profit (loss) for the period | 9904 | -€7,009 | -€1,739 | +€5,269 | +75.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,009 | -€1,739 | +€5,269 | +75.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.