O.V.D. CONSULTING: 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.
What changed
O.V.D. CONSULTING
NACE 70.200, Business and other management consultancy
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€30,050
2025 · -€462,568+€492,619
Equity
€130,473
2025 · €100,423+€30,050
Cash
€106,090
2025 · €68,265+€37,826
Balance sheet total
€8.3m
2025 · €8.5m-€217,640
Largest movements
Assets
- Tangible fixed assets -€257,665
down €257,665 (-3.0%), from €8.5m to €8.2m
Equity and liabilities
- Debts after one year -€214,320
down €214,320 (-3.0%), from €7.1m to €6.9m
Income statement
- Depreciation -€353,723
down €353,723 (-57.9%), from €611,388 to €257,665
- Gross operating margin +€221,273
up €221,273 (+55.3%), from €400,011 to €621,284
- Financial charges +€56,006
up €56,006 (+24.6%), from €227,273 to €283,279
- Other operating charges +€24,459
up €24,459 (+94.7%), from €25,831 to €50,290
From the 2025 result to the 2026 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 2025
-€462,568
Gross operating margin
+€221,273
Depreciation
+€353,723
Other operating charges
-€24,459
Financial income
-€1,912
Financial charges
-€56,006
Result 2026
€30,050
raises the resultlowers the result
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€243,962
Investment
€0
Financing
-€206,136
Cash 2025
€68,265
From operations (derived)
+€243,962
Net result for the year
+€30,050
Depreciation
+€257,665
Receivables within one year
-€2,188
Smaller working-capital items
-€412
Accrued charges and deferred income
-€41,152
Financing
-€206,136
Debts after one year
-€214,320
Current portion of long-term debt
+€8,185
Cash 2026
€106,090
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,544,137 | €8,326,496 | -€217,640 | -2.5% |
| Fixed assets | 21/28 | €8,468,757 | €8,211,092 | -€257,665 | -3.0% |
| Tangible fixed assets | 22/27 | €8,468,757 | €8,211,092 | -€257,665 | -3.0% |
| Land and buildings | 22 | €8,468,757 | €8,211,092 | -€257,665 | -3.0% |
| Current assets | 29/58 | €75,380 | €115,404 | +€40,024 | +53.1% |
| Amounts receivable within one year | 40/41 | €5,606 | €7,795 | +€2,188 | +39.0% |
| Trade receivables | 40 | €5,554 | €7,778 | +€2,225 | +40.1% |
| Other amounts receivable | 41 | €53 | €16 | -€36 | -68.9% |
| Cash at bank and in hand | 54/58 | €68,265 | €106,090 | +€37,826 | +55.4% |
| Deferred charges and accrued income | 490/1 | €1,509 | €1,519 | +€10 | +0.7% |
| Total equity and liabilities | 10/49 | €8,544,137 | €8,326,496 | -€217,640 | -2.5% |
| Equity | 10/15 | €100,423 | €130,473 | +€30,050 | +29.9% |
| Contributions | 10/11 | €360,000 | €360,000 | = | 0.0% |
| Capital | 10 | €360,000 | €360,000 | = | 0.0% |
| Issued capital | 100 | €360,000 | €360,000 | = | 0.0% |
| Reserves | 13 | €202,991 | €202,991 | = | 0.0% |
| Non-distributable reserves | 130/1 | €36,000 | €36,000 | = | 0.0% |
| Legal reserve | 130 | €36,000 | €36,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €38,600 | €38,600 | = | 0.0% |
| Distributable reserves | 133 | €128,391 | €128,391 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€462,568 | -€432,518 | +€30,050 | +6.5% |
| Amounts payable | 17/49 | €8,443,714 | €8,196,023 | -€247,691 | -2.9% |
| Amounts payable after more than one year | 17 | €7,144,445 | €6,930,125 | -€214,320 | -3.0% |
| Financial debts | 170/4 | €7,144,445 | €6,930,125 | -€214,320 | -3.0% |
| Amounts payable within one year | 42/48 | €1,256,691 | €1,264,473 | +€7,782 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €206,136 | €214,320 | +€8,185 | +4.0% |
| Taxes, remuneration and social security | 45 | €555 | €153 | -€403 | -72.5% |
| Taxes | 450/3 | €555 | €153 | -€403 | -72.5% |
| Other amounts payable | 47/48 | €1,050,000 | €1,050,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €42,577 | €1,425 | -€41,152 | -96.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €611,388 | €257,665 | -€353,723 | -57.9% |
| Other operating charges | 640/8 | €25,831 | €50,290 | +€24,459 | +94.7% |
| Gross operating margin | 9900 | €400,011 | €621,284 | +€221,273 | +55.3% |
| Operating profit (loss) | 9901 | -€237,208 | €313,329 | +€550,537 | |
| Financial income | 75/76B | €1,912 | - | -€1,912 | |
| Recurring financial income | 75 | €1,912 | - | -€1,912 | |
| Financial charges | 65/66B | €227,273 | €283,279 | +€56,006 | +24.6% |
| Recurring financial charges | 65 | €227,273 | €283,279 | +€56,006 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | -€462,568 | €30,050 | +€492,619 | |
| Profit (loss) for the period | 9904 | -€462,568 | €30,050 | +€492,619 | |
| Profit (loss) for the period to be appropriated | 9905 | -€462,568 | €30,050 | +€492,619 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.