OLYVIAY: 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.
OLYVIAY
Largest movements
- Current investments +€167,611
up €167,611 (+16.0%), from €1.0m to €1.2m
- Receivables within one year -€60,882
down €60,882 (-61.6%), from €98,839 to €37,957
of which Trade receivables: -€88,447
- Cash +€48,844
up €48,844 (+80.1%), from €60,977 to €109,821
mainly Net result for the year (+€130,996) and Receivables within one year (+€60,882)
- Tangible fixed assets -€14,815
down €14,815 (-14.3%), from €103,523 to €88,708
of which Furniture and vehicles: -€9,205
- Reserves +€130,000
up €130,000 (+10.5%), from €1.2m to €1.4m
- Tax, wage and social debts +€17,246
up €17,246 (+91.0%), from €18,958 to €36,203
- Gross operating margin +€33,829
up €33,829 (+19.8%), from €171,130 to €204,959
- Taxes +€13,980
up €13,980 (+25.8%), from €54,157 to €68,137
- Financial income +€6,585
up €6,585 (+29.3%), from €22,444 to €29,029
- Other operating charges +€4,728
up €4,728 (+76.9%), from €6,149 to €10,877
- Depreciation -€2,945
down €2,945 (-9.6%), from €30,664 to €27,719
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 | €1,314,385 | €1,455,344 | +€140,960 | +10.7% |
| Fixed assets | 21/28 | €103,523 | €88,708 | -€14,815 | -14.3% |
| Tangible fixed assets | 22/27 | €103,523 | €88,708 | -€14,815 | -14.3% |
| Land and buildings | 22 | €14,198 | €13,027 | -€1,171 | -8.2% |
| Plant, machinery and equipment | 23 | €51,536 | €47,097 | -€4,439 | -8.6% |
| Furniture and vehicles | 24 | €37,790 | €28,584 | -€9,205 | -24.4% |
| Current assets | 29/58 | €1,210,861 | €1,366,636 | +€155,775 | +12.9% |
| Amounts receivable within one year | 40/41 | €98,839 | €37,957 | -€60,882 | -61.6% |
| Trade receivables | 40 | €91,262 | €2,815 | -€88,447 | -96.9% |
| Other amounts receivable | 41 | €7,577 | €35,142 | +€27,565 | +363.8% |
| Current investments | 50/53 | €1,048,341 | €1,215,952 | +€167,611 | +16.0% |
| Cash at bank and in hand | 54/58 | €60,977 | €109,821 | +€48,844 | +80.1% |
| Deferred charges and accrued income | 490/1 | €2,705 | €2,907 | +€201 | +7.4% |
| Total equity and liabilities | 10/49 | €1,314,385 | €1,455,344 | +€140,960 | +10.7% |
| Equity | 10/15 | €1,285,806 | €1,411,802 | +€125,996 | +9.8% |
| Contributions | 10/11 | €33,102 | €33,102 | = | 0.0% |
| Reserves | 13 | €1,238,400 | €1,368,400 | +€130,000 | +10.5% |
| Distributable reserves | 133 | €1,238,400 | €1,368,400 | +€130,000 | +10.5% |
| Profit (loss) carried forward | 14 | €14,304 | €10,300 | -€4,004 | -28.0% |
| Amounts payable | 17/49 | €28,578 | €43,542 | +€14,964 | +52.4% |
| Amounts payable within one year | 42/48 | €20,894 | €41,977 | +€21,083 | +100.9% |
| Trade debts | 44 | €953 | €774 | -€180 | -18.8% |
| Suppliers | 440/4 | €953 | €774 | -€180 | -18.8% |
| Taxes, remuneration and social security | 45 | €18,958 | €36,203 | +€17,246 | +91.0% |
| Taxes | 450/3 | €18,958 | €36,203 | +€17,246 | +91.0% |
| Other amounts payable | 47/48 | €983 | €5,000 | +€4,017 | +408.8% |
| Accrued charges and deferred income | 492/3 | €7,684 | €1,565 | -€6,119 | -79.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,664 | €27,719 | -€2,945 | -9.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,400 | -€4,617 | +€783 | +14.5% |
| Other operating charges | 640/8 | €6,149 | €10,877 | +€4,728 | +76.9% |
| Gross operating margin | 9900 | €171,130 | €204,959 | +€33,829 | +19.8% |
| Operating profit (loss) | 9901 | €139,718 | €170,979 | +€31,262 | +22.4% |
| Financial income | 75/76B | €22,444 | €29,029 | +€6,585 | +29.3% |
| Recurring financial income | 75 | €22,444 | €29,029 | +€6,585 | +29.3% |
| Financial charges | 65/66B | €2,514 | €875 | -€1,638 | -65.2% |
| Recurring financial charges | 65 | €2,514 | €875 | -€1,638 | -65.2% |
| Profit (loss) for the period before taxes | 9903 | €159,648 | €199,133 | +€39,485 | +24.7% |
| Income taxes | 67/77 | €54,157 | €68,137 | +€13,980 | +25.8% |
| Profit (loss) for the period | 9904 | €105,491 | €130,996 | +€25,505 | +24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €105,491 | €130,996 | +€25,505 | +24.2% |
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 2 October 2026 via checked.be.