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OLEA CONSULT: 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.

What changed

OLEA CONSULT

BE 0804.022.508
NACE 62.100, Computer programming
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€28,744
2024 · €24,830+€3,913
Equity
€74,984
2024 · €46,241+€28,744
Cash
€5,188
2024 · €7,409-€2,221
Balance sheet total
€144,882
2024 · €110,062+€34,820

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€46,827

    up €46,827 (+76.4%), from €61,256 to €108,082

    of which Other amounts receivable: +€37,692

  • Tangible fixed assets -€9,967

    down €9,967 (-24.4%), from €40,888 to €30,921

  • Cash -€2,221

    down €2,221 (-30.0%), from €7,409 to €5,188

    mainly Receivables within one year (-€46,827) and Debts after one year (-€8,780)

Equity and liabilities
  • Profit (loss) carried forward +€28,744

    up €28,744 (+65.0%), from €44,241 to €72,984

  • Tax, wage and social debts +€15,256

    up €15,256 (+65.0%), from €23,478 to €38,734

    of which Taxes: +€13,429

  • Debts after one year -€8,780

    down €8,780 (-30.2%), from €29,039 to €20,259

  • Trade debts -€2,041

    down €2,041 (-71.2%), from €2,866 to €826

Income statement
  • Gross operating margin +€4,935

    up €4,935 (+10.4%), from €47,420 to €52,355

  • Other operating charges -€2,506

    down €2,506 (-85.0%), from €2,947 to €442

  • Financial charges +€2,121

    up €2,121 (+122.8%), from €1,727 to €3,848

  • Taxes +€711

    up €711 (+9.0%), from €7,911 to €8,622

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €24,830
Gross operating margin +€4,935
Depreciation -€303
Write-downs -€382
Other operating charges +€2,506
Financial income -€9
Financial charges -€2,121
Taxes -€711
Result 2025 €28,744

Cash bridge derived

cash 2024 to 2025

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.

From operations +€6,508
Investment -€290
Financing -€8,439
Cash 2024 €7,409
Net result for the year +€28,744
Depreciation +€10,317
Stocks and contracts -€242
Receivables within one year -€46,827
Trade debts -€2,041
Tax, wage and social debts +€15,256
Accrued charges and deferred income +€1,300
Investment in fixed assets (net) -€290
Debts after one year -€8,780
Current portion of long-term debt +€341
Cash 2025 €5,188
Every line side by side 40 lines
Line Code 2024 2025 Change %
Total assets 20/58 €110,062 €144,882 +€34,820 +31.6%
Fixed assets 21/28 €41,398 €31,371 -€10,027 -24.2%
Tangible fixed assets 22/27 €40,888 €30,921 -€9,967 -24.4%
Furniture and vehicles 24 €40,888 €30,921 -€9,967 -24.4%
Financial fixed assets 28 €510 €450 -€60 -11.8%
Current assets 29/58 €68,665 €113,512 +€44,847 +65.3%
Stocks and contracts in progress 3 - €242 +€242
Stocks 30/36 - €242 +€242
Amounts receivable within one year 40/41 €61,256 €108,082 +€46,827 +76.4%
Trade receivables 40 €1,024 €10,158 +€9,134 +892.5%
Other amounts receivable 41 €60,232 €97,924 +€37,692 +62.6%
Cash at bank and in hand 54/58 €7,409 €5,188 -€2,221 -30.0%
Total equity and liabilities 10/49 €110,062 €144,882 +€34,820 +31.6%
Equity 10/15 €46,241 €74,984 +€28,744 +62.2%
Contributions 10/11 €2,000 €2,000 = 0.0%
Profit (loss) carried forward 14 €44,241 €72,984 +€28,744 +65.0%
Amounts payable 17/49 €63,822 €69,898 +€6,076 +9.5%
Amounts payable after more than one year 17 €29,039 €20,259 -€8,780 -30.2%
Financial debts 170/4 €29,039 €20,259 -€8,780 -30.2%
Amounts payable within one year 42/48 €34,783 €48,339 +€13,556 +39.0%
Current portion of amounts payable after more than one year 42 €8,439 €8,780 +€341 +4.0%
Trade debts 44 €2,866 €826 -€2,041 -71.2%
Suppliers 440/4 €2,866 €826 -€2,041 -71.2%
Taxes, remuneration and social security 45 €23,478 €38,734 +€15,256 +65.0%
Taxes 450/3 €23,478 €36,907 +€13,429 +57.2%
Remuneration and social security 454/9 - €1,827 +€1,827
Accrued charges and deferred income 492/3 - €1,300 +€1,300
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €10,014 €10,317 +€303 +3.0%
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) 631/4 - €382 +€382
Other operating charges 640/8 €2,947 €442 -€2,506 -85.0%
Gross operating margin 9900 €47,420 €52,355 +€4,935 +10.4%
Operating profit (loss) 9901 €34,459 €41,214 +€6,755 +19.6%
Financial income 75/76B €9 - -€9
Recurring financial income 75 €9 - -€9
Financial charges 65/66B €1,727 €3,848 +€2,121 +122.8%
Recurring financial charges 65 €1,727 €3,848 +€2,121 +122.8%
Profit (loss) for the period before taxes 9903 €32,741 €37,366 +€4,625 +14.1%
Income taxes 67/77 €7,911 €8,622 +€711 +9.0%
Profit (loss) for the period 9904 €24,830 €28,744 +€3,913 +15.8%
Profit (loss) for the period to be appropriated 9905 €24,830 €28,744 +€3,913 +15.8%

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 7 October 2026 via checked.be.