OAVERT: 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.
OAVERT
Largest movements
- Receivables within one year +€19,002
up €19,002 (+252.5%), from €7,525 to €26,528
of which Trade receivables: +€12,990
- Cash +€15,314
up €15,314 (+192.7%), from €7,945 to €23,260
mainly Net result for the year (+€23,463) and Tax, wage and social debts (+€10,853)
- Tangible fixed assets +€2,500
new in 2025: €2,500
- Deferred charges and accrued income +€927
new in 2025: €927
- Reserves +€21,814
up €21,814 (+238.1%), from €9,161 to €30,975
- Tax, wage and social debts +€10,853
up €10,853 (+235.0%), from €4,618 to €15,471
- Trade debts +€2,950
up €2,950 (+96.1%), from €3,070 to €6,019
- Profit (loss) carried forward +€1,650
no longer reported in 2025 (was -€1,650)
- Gross operating margin +€37,257
up €37,257, from -€617 to €36,641
- Taxes +€9,421
new in 2025: €9,421
- Depreciation +€2,500
up €2,500 (+523.5%), from €478 to €2,978
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.
Cash bridge derived
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 | €16,200 | €53,466 | +€37,266 | +230.0% |
| Fixed assets | 21/28 | €729 | €2,751 | +€2,022 | +277.5% |
| Intangible fixed assets | 21 | €729 | €251 | -€478 | -65.5% |
| Tangible fixed assets | 22/27 | - | €2,500 | +€2,500 | |
| Furniture and vehicles | 24 | - | €2,500 | +€2,500 | |
| Current assets | 29/58 | €15,471 | €50,715 | +€35,244 | +227.8% |
| Amounts receivable within one year | 40/41 | €7,525 | €26,528 | +€19,002 | +252.5% |
| Trade receivables | 40 | €4,386 | €17,375 | +€12,990 | +296.2% |
| Other amounts receivable | 41 | €3,140 | €9,152 | +€6,012 | +191.5% |
| Cash at bank and in hand | 54/58 | €7,945 | €23,260 | +€15,314 | +192.7% |
| Deferred charges and accrued income | 490/1 | - | €927 | +€927 | |
| Total equity and liabilities | 10/49 | €16,200 | €53,466 | +€37,266 | +230.0% |
| Equity | 10/15 | €8,512 | €31,975 | +€23,463 | +275.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €9,161 | €30,975 | +€21,814 | +238.1% |
| Distributable reserves | 133 | €9,161 | €30,975 | +€21,814 | +238.1% |
| Profit (loss) carried forward | 14 | -€1,650 | - | +€1,650 | |
| Amounts payable | 17/49 | €7,688 | €21,491 | +€13,803 | +179.5% |
| Amounts payable within one year | 42/48 | €7,688 | €21,491 | +€13,803 | +179.5% |
| Trade debts | 44 | €3,070 | €6,019 | +€2,950 | +96.1% |
| Suppliers | 440/4 | €3,070 | €6,019 | +€2,950 | +96.1% |
| Taxes, remuneration and social security | 45 | €4,618 | €15,471 | +€10,853 | +235.0% |
| Taxes | 450/3 | €4,618 | €15,471 | +€10,853 | +235.0% |
| Non-recurring operating income | 76A | €126 | - | -€126 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €478 | €2,978 | +€2,500 | +523.5% |
| Other operating charges | 640/8 | €387 | €493 | +€106 | +27.4% |
| Gross operating margin | 9900 | -€617 | €36,641 | +€37,257 | |
| Operating profit (loss) | 9901 | -€1,482 | €33,170 | +€34,651 | |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €168 | €291 | +€123 | +73.3% |
| Recurring financial charges | 65 | €138 | €291 | +€153 | +110.9% |
| Non-recurring financial charges | 66B | €30 | - | -€30 | |
| Profit (loss) for the period before taxes | 9903 | -€1,650 | €32,885 | +€34,534 | |
| Income taxes | 67/77 | - | €9,421 | +€9,421 | |
| Profit (loss) for the period | 9904 | -€1,650 | €23,463 | +€25,113 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,650 | €23,463 | +€25,113 |
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 5 October 2026 via checked.be.