P-OLI: 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.
P-OLI
Largest movements
- Cash +€49,822
up €49,822 (+268%), from €18,601 to €68,423
mainly Net result for the year (+€45,469) and Tax, wage and social debts (+€4,223)
- Profit (loss) carried forward +€45,469
up €45,469 (+406%), from €11,211 to €56,679
- Tax, wage and social debts +€4,223
up €4,223 (+36.3%), from €11,628 to €15,851
of which Taxes: +€4,223
- Gross operating margin +€43,572
up €43,572 (+308%), from €14,129 to €57,701
- Taxes +€8,640
up €8,640 (+308%), from €2,803 to €11,442
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 | €27,793 | €77,614 | +€49,822 | +179% |
| Current assets | 29/58 | €27,793 | €77,614 | +€49,822 | +179% |
| Amounts receivable within one year | 40/41 | €9,075 | €9,075 | = | 0.0% |
| Trade receivables | 40 | €9,075 | €9,075 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,601 | €68,423 | +€49,822 | +268% |
| Deferred charges and accrued income | 490/1 | €117 | €117 | = | 0.0% |
| Total equity and liabilities | 10/49 | €27,793 | €77,614 | +€49,822 | +179% |
| Equity | 10/15 | €16,011 | €61,479 | +€45,469 | +284% |
| Contributions | 10/11 | €4,800 | €4,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,211 | €56,679 | +€45,469 | +406% |
| Amounts payable | 17/49 | €11,782 | €16,135 | +€4,353 | +36.9% |
| Amounts payable within one year | 42/48 | €11,782 | €16,135 | +€4,353 | +36.9% |
| Trade debts | 44 | €154 | €284 | +€130 | +84.5% |
| Suppliers | 440/4 | €154 | €284 | +€130 | +84.5% |
| Taxes, remuneration and social security | 45 | €11,628 | €15,851 | +€4,223 | +36.3% |
| Taxes | 450/3 | €8,278 | €12,501 | +€4,223 | +51.0% |
| Remuneration and social security | 454/9 | €3,350 | €3,350 | = | 0.0% |
| Other operating charges | 640/8 | - | €428 | +€428 | |
| Gross operating margin | 9900 | €14,129 | €57,701 | +€43,572 | +308% |
| Operating profit (loss) | 9901 | €14,129 | €57,273 | +€43,144 | +305% |
| Financial charges | 65/66B | €116 | €363 | +€247 | +213% |
| Recurring financial charges | 65 | €116 | €363 | +€247 | +213% |
| Profit (loss) for the period before taxes | 9903 | €14,013 | €56,911 | +€42,898 | +306% |
| Income taxes | 67/77 | €2,803 | €11,442 | +€8,640 | +308% |
| Profit (loss) for the period | 9904 | €11,211 | €45,469 | +€34,258 | +306% |
| Profit (loss) for the period to be appropriated | 9905 | €11,211 | €45,469 | +€34,258 | +306% |
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 17 October 2026 via checked.be.