Olyv Expertimmo: 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.
Olyv Expertimmo
Largest movements
- Stocks and contracts -€136,129
no longer reported in 2025 (was €136,129)
- Cash +€69,144
up €69,144 (+622.6%), from €11,105 to €80,249
mainly Stocks and contracts (+€136,129) and Net result for the year (+€56,029)
- Receivables within one year -€15,394
down €15,394 (-64.4%), from €23,904 to €8,510
of which Other amounts receivable: -€16,201
- Short-term financial debts -€126,000
no longer reported in 2025 (was €126,000)
- Reserves +€56,029
up €56,029 (+239.5%), from €23,391 to €79,420
- Trade debts -€9,391
down €9,391 (-80.7%), from €11,633 to €2,242
- Advances received -€4,273
no longer reported in 2025 (was €4,273)
- Gross operating margin +€66,359
up €66,359 (+659.3%), from €10,065 to €76,424
- Taxes +€15,974
up €15,974 (+1233.7%), from €1,295 to €17,269
- Financial charges -€3,587
down €3,587 (-74.1%), from €4,842 to €1,255
- Other operating charges -€1,201
down €1,201 (-51.0%), from €2,353 to €1,152
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 | €172,689 | €89,591 | -€83,097 | -48.1% |
| Formation expenses | 20 | €793 | €457 | -€337 | -42.4% |
| Fixed assets | 21/28 | €714 | €331 | -€383 | -53.7% |
| Tangible fixed assets | 22/27 | €714 | €331 | -€383 | -53.7% |
| Furniture and vehicles | 24 | €714 | €331 | -€383 | -53.7% |
| Current assets | 29/58 | €171,181 | €88,804 | -€82,378 | -48.1% |
| Stocks and contracts in progress | 3 | €136,129 | - | -€136,129 | |
| Stocks | 30/36 | €136,129 | - | -€136,129 | |
| Amounts receivable within one year | 40/41 | €23,904 | €8,510 | -€15,394 | -64.4% |
| Trade receivables | 40 | €3,773 | €4,580 | +€807 | +21.4% |
| Other amounts receivable | 41 | €20,131 | €3,930 | -€16,201 | -80.5% |
| Cash at bank and in hand | 54/58 | €11,105 | €80,249 | +€69,144 | +622.6% |
| Deferred charges and accrued income | 490/1 | €43 | €45 | +€2 | +3.6% |
| Total equity and liabilities | 10/49 | €172,689 | €89,591 | -€83,097 | -48.1% |
| Equity | 10/15 | €24,391 | €80,420 | +€56,029 | +229.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €23,391 | €79,420 | +€56,029 | +239.5% |
| Distributable reserves | 133 | €23,391 | €79,420 | +€56,029 | +239.5% |
| Amounts payable | 17/49 | €148,297 | €9,171 | -€139,126 | -93.8% |
| Amounts payable within one year | 42/48 | €148,117 | €8,991 | -€139,126 | -93.9% |
| Financial debts | 43 | €126,000 | - | -€126,000 | |
| Credit institutions | 430/8 | €126,000 | - | -€126,000 | |
| Trade debts | 44 | €11,633 | €2,242 | -€9,391 | -80.7% |
| Suppliers | 440/4 | €11,633 | €2,242 | -€9,391 | -80.7% |
| Advances received on contracts in progress | 46 | €4,273 | - | -€4,273 | |
| Taxes, remuneration and social security | 45 | - | €277 | +€277 | |
| Taxes | 450/3 | - | €277 | +€277 | |
| Other amounts payable | 47/48 | €6,212 | €6,472 | +€260 | +4.2% |
| Accrued charges and deferred income | 492/3 | €180 | €180 | = | 0.0% |
| Non-recurring operating income | 76A | - | €99 | +€99 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €855 | €720 | -€135 | -15.8% |
| Other operating charges | 640/8 | €2,353 | €1,152 | -€1,201 | -51.0% |
| Non-recurring operating charges | 66A | €1 | - | -€1 | |
| Gross operating margin | 9900 | €10,065 | €76,424 | +€66,359 | +659.3% |
| Operating profit (loss) | 9901 | €6,856 | €74,552 | +€67,696 | +987.4% |
| Financial charges | 65/66B | €4,842 | €1,255 | -€3,587 | -74.1% |
| Recurring financial charges | 65 | €4,842 | €1,255 | -€3,587 | -74.1% |
| Profit (loss) for the period before taxes | 9903 | €2,014 | €73,297 | +€71,283 | +3539.2% |
| Income taxes | 67/77 | €1,295 | €17,269 | +€15,974 | +1233.7% |
| Profit (loss) for the period | 9904 | €719 | €56,029 | +€55,309 | +7688.8% |
| Profit (loss) for the period to be appropriated | 9905 | €719 | €56,029 | +€55,309 | +7688.8% |
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 4 October 2026 via checked.be.