OLYMPUS CONSULTING: 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.
OLYMPUS CONSULTING
Largest movements
- Current investments +€100,000
up €100,000 (+4,589%), from €2,179 to €102,179
- Cash -€32,883
down €32,883 (-18.8%), from €174,514 to €141,631
mainly Current investments (-€100,000) and Investment in fixed assets (net) (-€770)
- Tangible fixed assets -€7,891
down €7,891 (-20.8%), from €37,971 to €30,080
of which Other tangible fixed assets: -€7,588
- Receivables within one year -€7,307
down €7,307 (-40.7%), from €17,940 to €10,633
of which Other amounts receivable: -€4,146
- Reserves +€43,000
up €43,000 (+133%), from €32,360 to €75,360
of which Distributable reserves: +€43,000
- Tax, wage and social debts +€8,196
up €8,196 (+110%), from €7,466 to €15,662
of which Taxes: +€8,196
- Depreciation -€13,908
down €13,908 (-61.6%), from €22,570 to €8,661
- Gross operating margin +€10,656
up €10,656 (+16.2%), from €65,618 to €76,275
- Taxes +€7,807
up €7,807 (+56.9%), from €13,711 to €21,519
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 | €232,808 | €285,456 | +€52,648 | +22.6% |
| Fixed assets | 21/28 | €37,971 | €30,080 | -€7,891 | -20.8% |
| Tangible fixed assets | 22/27 | €37,971 | €30,080 | -€7,891 | -20.8% |
| Plant, machinery and equipment | 23 | €5,342 | €4,706 | -€637 | -11.9% |
| Furniture and vehicles | 24 | €660 | €993 | +€333 | +50.4% |
| Other tangible fixed assets | 26 | €31,968 | €24,381 | -€7,588 | -23.7% |
| Current assets | 29/58 | €194,837 | €255,376 | +€60,539 | +31.1% |
| Amounts receivable within one year | 40/41 | €17,940 | €10,633 | -€7,307 | -40.7% |
| Trade receivables | 40 | €13,794 | €10,633 | -€3,161 | -22.9% |
| Other amounts receivable | 41 | €4,146 | €0 | -€4,146 | -100% |
| Current investments | 50/53 | €2,179 | €102,179 | +€100,000 | +4,589% |
| Cash at bank and in hand | 54/58 | €174,514 | €141,631 | -€32,883 | -18.8% |
| Deferred charges and accrued income | 490/1 | €204 | €933 | +€729 | +357% |
| Total equity and liabilities | 10/49 | €232,808 | €285,456 | +€52,648 | +22.6% |
| Equity | 10/15 | €214,528 | €258,066 | +€43,538 | +20.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,360 | €75,360 | +€43,000 | +133% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €30,500 | €73,500 | +€43,000 | +141% |
| Profit (loss) carried forward | 14 | €163,568 | €164,106 | +€538 | +0.3% |
| Amounts payable | 17/49 | €18,280 | €27,390 | +€9,110 | +49.8% |
| Amounts payable within one year | 42/48 | €18,280 | €27,390 | +€9,110 | +49.8% |
| Trade debts | 44 | €3,466 | €2,998 | -€468 | -13.5% |
| Suppliers | 440/4 | €3,466 | €2,998 | -€468 | -13.5% |
| Taxes, remuneration and social security | 45 | €7,466 | €15,662 | +€8,196 | +110% |
| Taxes | 450/3 | €5,366 | €13,562 | +€8,196 | +153% |
| Remuneration and social security | 454/9 | €2,100 | €2,100 | = | 0.0% |
| Other amounts payable | 47/48 | €7,348 | €8,730 | +€1,382 | +18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,570 | €8,661 | -€13,908 | -61.6% |
| Other operating charges | 640/8 | €1,498 | €2,114 | +€616 | +41.1% |
| Gross operating margin | 9900 | €65,618 | €76,275 | +€10,656 | +16.2% |
| Operating profit (loss) | 9901 | €41,551 | €65,500 | +€23,949 | +57.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €893 | €443 | -€451 | -50.4% |
| Recurring financial charges | 65 | €893 | €443 | -€451 | -50.4% |
| Profit (loss) for the period before taxes | 9903 | €40,657 | €65,057 | +€24,400 | +60.0% |
| Income taxes | 67/77 | €13,711 | €21,519 | +€7,807 | +56.9% |
| Profit (loss) for the period | 9904 | €26,946 | €43,538 | +€16,592 | +61.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,946 | €43,538 | +€16,592 | +61.6% |
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 29 October 2026 via checked.be.