BBDM Ovins: 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.
BBDM Ovins
Largest movements
- Receivables within one year -€1,719
down €1,719 (-20.9%), from €8,220 to €6,501
of which Trade receivables: -€2,459
- Cash +€1,130
up €1,130 (+15.4%), from €7,321 to €8,451
mainly Net result for the year (+€3,932) and Receivables within one year (+€1,719)
- Trade debts -€5,280
down €5,280 (-99.9%), from €5,284 to €4
- Profit (loss) carried forward +€3,932
up €3,932 (+108%), from €3,641 to €7,573
- Tax, wage and social debts +€759
up €759 (+1,311%), from €58 to €817
- Gross operating margin +€4,520
up €4,520 (+734%), from €616 to €5,136
- Taxes +€759
new in 2025: €759
- Financial charges -€425
down €425 (-88.0%), from €483 to €58
- Other operating charges -€408
down €408 (-51.3%), from €795 to €387
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 | €15,541 | €14,952 | -€589 | -3.8% |
| Current assets | 29/58 | €15,541 | €14,952 | -€589 | -3.8% |
| Amounts receivable within one year | 40/41 | €8,220 | €6,501 | -€1,719 | -20.9% |
| Trade receivables | 40 | €5,673 | €3,214 | -€2,459 | -43.3% |
| Other amounts receivable | 41 | €2,547 | €3,287 | +€740 | +29.1% |
| Cash at bank and in hand | 54/58 | €7,321 | €8,451 | +€1,130 | +15.4% |
| Total equity and liabilities | 10/49 | €15,541 | €14,952 | -€589 | -3.8% |
| Equity | 10/15 | €10,184 | €14,116 | +€3,932 | +38.6% |
| Contributions | 10/11 | €6,543 | €6,543 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €3,641 | €7,573 | +€3,932 | +108% |
| Amounts payable | 17/49 | €5,357 | €836 | -€4,521 | -84.4% |
| Amounts payable within one year | 42/48 | €5,357 | €836 | -€4,521 | -84.4% |
| Trade debts | 44 | €5,284 | €4 | -€5,280 | -99.9% |
| Suppliers | 440/4 | €5,284 | €4 | -€5,280 | -99.9% |
| Taxes, remuneration and social security | 45 | €58 | €817 | +€759 | +1,311% |
| Taxes | 450/3 | €58 | €817 | +€759 | +1,311% |
| Other amounts payable | 47/48 | €15 | €15 | = | 0.0% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Other operating charges | 640/8 | €795 | €387 | -€408 | -51.3% |
| Gross operating margin | 9900 | €616 | €5,136 | +€4,520 | +734% |
| Operating profit (loss) | 9901 | -€179 | €4,749 | +€4,928 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €483 | €58 | -€425 | -88.0% |
| Recurring financial charges | 65 | €483 | €58 | -€425 | -88.0% |
| Profit (loss) for the period before taxes | 9903 | -€662 | €4,691 | +€5,353 | |
| Income taxes | 67/77 | - | €759 | +€759 | |
| Profit (loss) for the period | 9904 | -€662 | €3,932 | +€4,594 | |
| Profit (loss) for the period to be appropriated | 9905 | -€662 | €3,932 | +€4,594 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.