OLYS: 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.
OLYS
Largest movements
- Current investments +€429,694
up €429,694 (+1481.6%), from €29,002 to €458,696
- Cash -€356,412
down €356,412 (-95.6%), from €372,976 to €16,564
mainly Current investments (-€429,694) and Investment in fixed assets (net) (-€2,332)
- Tangible fixed assets -€7,899
down €7,899 (-40.0%), from €19,762 to €11,863
- Reserves +€50,000
up €50,000 (+18.6%), from €269,124 to €319,124
- Profit (loss) carried forward +€10,589
up €10,589 (+6.1%), from €174,340 to €184,929
- Tax, wage and social debts +€6,025
up €6,025 (+79.6%), from €7,573 to €13,598
- Gross operating margin -€9,955
down €9,955 (-9.2%), from €107,714 to €97,759
- Financial income -€5,702
down €5,702 (-43.1%), from €13,223 to €7,521
- Taxes -€4,062
down €4,062 (-10.8%), from €37,623 to €33,561
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 | €473,245 | €539,375 | +€66,130 | +14.0% |
| Fixed assets | 21/28 | €19,762 | €11,863 | -€7,899 | -40.0% |
| Tangible fixed assets | 22/27 | €19,762 | €11,863 | -€7,899 | -40.0% |
| Furniture and vehicles | 24 | €19,762 | €11,863 | -€7,899 | -40.0% |
| Current assets | 29/58 | €453,483 | €527,512 | +€74,029 | +16.3% |
| Amounts receivable within one year | 40/41 | €51,505 | €52,252 | +€747 | +1.5% |
| Trade receivables | 40 | €18,292 | €339 | -€17,953 | -98.1% |
| Other amounts receivable | 41 | €33,213 | €51,913 | +€18,700 | +56.3% |
| Current investments | 50/53 | €29,002 | €458,696 | +€429,694 | +1481.6% |
| Cash at bank and in hand | 54/58 | €372,976 | €16,564 | -€356,412 | -95.6% |
| Total equity and liabilities | 10/49 | €473,245 | €539,375 | +€66,130 | +14.0% |
| Equity | 10/15 | €457,724 | €518,313 | +€60,589 | +13.2% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Capital | 10 | €14,260 | €14,260 | = | 0.0% |
| Issued capital | 100 | €20,460 | €20,460 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €269,124 | €319,124 | +€50,000 | +18.6% |
| Distributable reserves | 133 | €269,124 | €319,124 | +€50,000 | +18.6% |
| Profit (loss) carried forward | 14 | €174,340 | €184,929 | +€10,589 | +6.1% |
| Amounts payable | 17/49 | €15,521 | €21,062 | +€5,541 | +35.7% |
| Amounts payable within one year | 42/48 | €15,521 | €21,062 | +€5,541 | +35.7% |
| Trade debts | 44 | €4 | €434 | +€430 | +10750.0% |
| Suppliers | 440/4 | €4 | €434 | +€430 | +10750.0% |
| Taxes, remuneration and social security | 45 | €7,573 | €13,598 | +€6,025 | +79.6% |
| Taxes | 450/3 | €7,573 | €13,598 | +€6,025 | +79.6% |
| Other amounts payable | 47/48 | €7,944 | €7,030 | -€914 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,881 | €10,231 | +€350 | +3.5% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €107,714 | €97,759 | -€9,955 | -9.2% |
| Operating profit (loss) | 9901 | €97,446 | €87,128 | -€10,318 | -10.6% |
| Financial income | 75/76B | €13,223 | €7,521 | -€5,702 | -43.1% |
| Recurring financial income | 75 | €13,223 | €7,521 | -€5,702 | -43.1% |
| Financial charges | 65/66B | €94 | €500 | +€406 | +431.9% |
| Recurring financial charges | 65 | €94 | €194 | +€100 | +106.4% |
| Non-recurring financial charges | 66B | - | €306 | +€306 | |
| Profit (loss) for the period before taxes | 9903 | €110,575 | €94,149 | -€16,426 | -14.9% |
| Income taxes | 67/77 | €37,623 | €33,561 | -€4,062 | -10.8% |
| Profit (loss) for the period | 9904 | €72,952 | €60,588 | -€12,364 | -16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €72,952 | €60,588 | -€12,364 | -16.9% |
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 6 October 2026 via checked.be.