Van Olmen Johny: 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.
Van Olmen Johny
Largest movements
- Receivables within one year +€11,868
up €11,868 (+233%), from €5,096 to €16,964
of which Other amounts receivable: +€8,002
- Cash -€5,773
down €5,773 (-31.0%), from €18,626 to €12,853
mainly Receivables within one year (-€11,868) and Trade debts (-€676)
- Tangible fixed assets -€1,182
down €1,182 (-44.0%), from €2,687 to €1,506
of which Furniture and vehicles: -€655
- Deferred charges and accrued income -€615
no longer reported in 2025 (was €615)
- Reserves +€3,391
up €3,391 (+17.1%), from €19,852 to €23,244
- Tax, wage and social debts +€1,583
up €1,583 (+37.1%), from €4,264 to €5,847
- Trade debts -€676
down €676 (-74.6%), from €907 to €231
- Gross operating margin -€24,141
down €24,141 (-77.6%), from €31,126 to €6,985
- Taxes -€7,682
down €7,682 (-82.9%), from €9,264 to €1,583
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 | €27,024 | €31,322 | +€4,298 | +15.9% |
| Fixed assets | 21/28 | €2,687 | €1,506 | -€1,182 | -44.0% |
| Tangible fixed assets | 22/27 | €2,687 | €1,506 | -€1,182 | -44.0% |
| Plant, machinery and equipment | 23 | €2,032 | €1,506 | -€527 | -25.9% |
| Furniture and vehicles | 24 | €655 | €0 | -€655 | -100% |
| Current assets | 29/58 | €24,337 | €29,816 | +€5,480 | +22.5% |
| Amounts receivable within one year | 40/41 | €5,096 | €16,964 | +€11,868 | +233% |
| Trade receivables | 40 | - | €3,866 | +€3,866 | |
| Other amounts receivable | 41 | €5,096 | €13,098 | +€8,002 | +157% |
| Cash at bank and in hand | 54/58 | €18,626 | €12,853 | -€5,773 | -31.0% |
| Deferred charges and accrued income | 490/1 | €615 | - | -€615 | |
| Total equity and liabilities | 10/49 | €27,024 | €31,322 | +€4,298 | +15.9% |
| Equity | 10/15 | €21,852 | €25,244 | +€3,391 | +15.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Reserves | 13 | €19,852 | €23,244 | +€3,391 | +17.1% |
| Distributable reserves | 133 | €19,852 | €23,244 | +€3,391 | +17.1% |
| Amounts payable | 17/49 | €5,172 | €6,078 | +€906 | +17.5% |
| Amounts payable within one year | 42/48 | €5,172 | €6,078 | +€906 | +17.5% |
| Trade debts | 44 | €907 | €231 | -€676 | -74.6% |
| Suppliers | 440/4 | €907 | €231 | -€676 | -74.6% |
| Taxes, remuneration and social security | 45 | €4,264 | €5,847 | +€1,583 | +37.1% |
| Taxes | 450/3 | €4,264 | €5,847 | +€1,583 | +37.1% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,690 | €1,446 | -€244 | -14.4% |
| Other operating charges | 640/8 | €212 | €212 | = | 0.0% |
| Gross operating margin | 9900 | €31,126 | €6,985 | -€24,141 | -77.6% |
| Operating profit (loss) | 9901 | €29,224 | €5,327 | -€23,898 | -81.8% |
| Financial income | 75/76B | €11 | - | -€11 | |
| Recurring financial income | 75 | €11 | - | -€11 | |
| Financial charges | 65/66B | €118 | €352 | +€234 | +198% |
| Recurring financial charges | 65 | €118 | €352 | +€234 | +198% |
| Profit (loss) for the period before taxes | 9903 | €29,117 | €4,974 | -€24,143 | -82.9% |
| Income taxes | 67/77 | €9,264 | €1,583 | -€7,682 | -82.9% |
| Profit (loss) for the period | 9904 | €19,852 | €3,391 | -€16,461 | -82.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,852 | €3,391 | -€16,461 | -82.9% |
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 23 October 2026 via checked.be.