OCVS 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.
OCVS CONSULTING
Largest movements
- Cash -€16,378
down €16,378 (-69.6%), from €23,537 to €7,159
mainly Contributions, distributions and other (-€61,031) and Investment in fixed assets (net) (-€33,776)
- Receivables within one year -€11,447
down €11,447 (-36.0%), from €31,757 to €20,310
of which Other amounts receivable: -€6,306
- Tangible fixed assets +€8,289
up €8,289 (+2.6%), from €324,657 to €332,946
of which Land and buildings: +€19,079
- Profit (loss) carried forward -€33,003
down €33,003 (-98.4%), from €33,531 to €528
- Other debts +€9,204
up €9,204 (+23.0%), from €40,000 to €49,204
- Debts after one year -€6,190
down €6,190 (-2.6%), from €238,599 to €232,409
- Trade debts +€4,831
up €4,831 (+82.7%), from €5,840 to €10,670
- Gross operating margin +€5,540
up €5,540 (+8.0%), from €68,995 to €74,535
- Depreciation +€3,347
up €3,347 (+15.1%), from €22,140 to €25,487
- Other operating charges -€1,232
down €1,232 (-24.6%), from €5,011 to €3,778
- Taxes +€793
up €793 (+9.9%), from €7,993 to €8,786
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 | €385,168 | €364,784 | -€20,384 | -5.3% |
| Fixed assets | 21/28 | €324,657 | €332,946 | +€8,289 | +2.6% |
| Tangible fixed assets | 22/27 | €324,657 | €332,946 | +€8,289 | +2.6% |
| Land and buildings | 22 | €237,574 | €256,653 | +€19,079 | +8.0% |
| Furniture and vehicles | 24 | €10,449 | €9,917 | -€532 | -5.1% |
| Other tangible fixed assets | 26 | €76,634 | €66,376 | -€10,258 | -13.4% |
| Current assets | 29/58 | €60,511 | €31,838 | -€28,673 | -47.4% |
| Amounts receivable within one year | 40/41 | €31,757 | €20,310 | -€11,447 | -36.0% |
| Trade receivables | 40 | €25,451 | €20,310 | -€5,141 | -20.2% |
| Other amounts receivable | 41 | €6,306 | €0 | -€6,306 | -100.0% |
| Cash at bank and in hand | 54/58 | €23,537 | €7,159 | -€16,378 | -69.6% |
| Deferred charges and accrued income | 490/1 | €5,217 | €4,368 | -€849 | -16.3% |
| Total equity and liabilities | 10/49 | €385,168 | €364,784 | -€20,384 | -5.3% |
| Equity | 10/15 | €53,991 | €20,988 | -€33,003 | -61.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,531 | €528 | -€33,003 | -98.4% |
| Amounts payable | 17/49 | €331,177 | €343,796 | +€12,619 | +3.8% |
| Amounts payable after more than one year | 17 | €238,599 | €232,409 | -€6,190 | -2.6% |
| Financial debts | 170/4 | €238,599 | €232,409 | -€6,190 | -2.6% |
| Amounts payable within one year | 42/48 | €92,465 | €111,167 | +€18,703 | +20.2% |
| Current portion of amounts payable after more than one year | 42 | €26,381 | €28,501 | +€2,120 | +8.0% |
| Trade debts | 44 | €5,840 | €10,670 | +€4,831 | +82.7% |
| Suppliers | 440/4 | €5,840 | €10,670 | +€4,831 | +82.7% |
| Taxes, remuneration and social security | 45 | €20,245 | €22,792 | +€2,547 | +12.6% |
| Taxes | 450/3 | €20,245 | €22,792 | +€2,547 | +12.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €40,000 | €49,204 | +€9,204 | +23.0% |
| Accrued charges and deferred income | 492/3 | €113 | €220 | +€106 | +93.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,140 | €25,487 | +€3,347 | +15.1% |
| Other operating charges | 640/8 | €5,011 | €3,778 | -€1,232 | -24.6% |
| Non-recurring operating charges | 66A | €1,045 | €0 | -€1,045 | -100.0% |
| Gross operating margin | 9900 | €68,995 | €74,535 | +€5,540 | +8.0% |
| Operating profit (loss) | 9901 | €40,799 | €45,270 | +€4,471 | +11.0% |
| Financial income | 75/76B | €130 | €0 | -€130 | -100.0% |
| Recurring financial income | 75 | €130 | €0 | -€130 | -100.0% |
| Financial charges | 65/66B | €8,862 | €8,456 | -€406 | -4.6% |
| Recurring financial charges | 65 | €8,862 | €8,456 | -€406 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €32,068 | €36,814 | +€4,746 | +14.8% |
| Income taxes | 67/77 | €7,993 | €8,786 | +€793 | +9.9% |
| Profit (loss) for the period | 9904 | €24,075 | €28,028 | +€3,953 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,075 | €28,028 | +€3,953 | +16.4% |
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 11 October 2026 via checked.be.