OGIVE 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.
OGIVE Consulting
Largest movements
- Tangible fixed assets +€470,815
up €470,815 (+30.3%), from €1.6m to €2.0m
of which Land and buildings: +€490,093
- Receivables within one year -€50,139
down €50,139 (-49.3%), from €101,762 to €51,623
of which Trade receivables: -€33,235
- Receivables after one year -€50,000
down €50,000 (-25.0%), from €200,000 to €150,000
- Debts after one year +€604,007
up €604,007 (+132%), from €458,502 to €1.1m
of which Financial debts: +€664,007
- Current portion of long-term debt -€61,119
down €61,119 (-71.2%), from €85,821 to €24,702
- Accrued charges and deferred income -€38,571
down €38,571 (-16.2%), from €238,120 to €199,549
- Reserves -€37,855
down €37,855 (-4.7%), from €797,149 to €759,293
- Trade debts -€33,422
down €33,422 (-87.8%), from €38,063 to €4,641
- Gross operating margin -€50,922
down €50,922 (-33.9%), from €150,109 to €99,187
- Depreciation +€16,737
up €16,737 (+18.4%), from €90,941 to €107,677
- Financial charges +€11,280
up €11,280 (+50.7%), from €22,260 to €33,540
- Other operating charges -€9,132
down €9,132 (-52.0%), from €17,562 to €8,430
- Taxes -€6,002
down €6,002 (-56.3%), from €10,668 to €4,666
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 | €1,881,619 | €2,266,655 | +€385,035 | +20.5% |
| Fixed assets | 21/28 | €1,555,027 | €2,033,901 | +€478,874 | +30.8% |
| Tangible fixed assets | 22/27 | €1,553,332 | €2,024,148 | +€470,815 | +30.3% |
| Land and buildings | 22 | €1,493,099 | €1,983,192 | +€490,093 | +32.8% |
| Plant, machinery and equipment | 23 | €46,394 | €29,438 | -€16,955 | -36.5% |
| Furniture and vehicles | 24 | €619 | €1,567 | +€948 | +153% |
| Assets under construction and advance payments | 27 | €13,221 | €9,951 | -€3,270 | -24.7% |
| Financial fixed assets | 28 | €1,695 | €9,753 | +€8,059 | +476% |
| Current assets | 29/58 | €326,592 | €232,753 | -€93,839 | -28.7% |
| Amounts receivable after more than one year | 29 | €200,000 | €150,000 | -€50,000 | -25.0% |
| Other amounts receivable | 291 | €200,000 | €150,000 | -€50,000 | -25.0% |
| Amounts receivable within one year | 40/41 | €101,762 | €51,623 | -€50,139 | -49.3% |
| Trade receivables | 40 | €79,414 | €46,179 | -€33,235 | -41.9% |
| Other amounts receivable | 41 | €22,348 | €5,444 | -€16,904 | -75.6% |
| Cash at bank and in hand | 54/58 | €23,228 | €29,583 | +€6,355 | +27.4% |
| Deferred charges and accrued income | 490/1 | €1,603 | €1,548 | -€55 | -3.4% |
| Total equity and liabilities | 10/49 | €1,881,619 | €2,266,655 | +€385,035 | +20.5% |
| Equity | 10/15 | €699,613 | €662,091 | -€37,522 | -5.4% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €797,149 | €759,293 | -€37,855 | -4.7% |
| Tax-exempt reserves | 132 | €797,149 | €759,293 | -€37,855 | -4.7% |
| Profit (loss) carried forward | 14 | -€597,536 | -€597,202 | +€334 | +0.1% |
| Provisions and deferred taxes | 16 | €265,717 | €253,098 | -€12,618 | -4.7% |
| Deferred taxes | 168 | €265,717 | €253,098 | -€12,618 | -4.7% |
| Amounts payable | 17/49 | €916,290 | €1,351,465 | +€435,175 | +47.5% |
| Amounts payable after more than one year | 17 | €458,502 | €1,062,509 | +€604,007 | +132% |
| Financial debts | 170/4 | €283,502 | €947,509 | +€664,007 | +234% |
| Other amounts payable | 178/9 | €175,000 | €115,000 | -€60,000 | -34.3% |
| Amounts payable within one year | 42/48 | €219,667 | €89,407 | -€130,260 | -59.3% |
| Current portion of amounts payable after more than one year | 42 | €85,821 | €24,702 | -€61,119 | -71.2% |
| Financial debts | 43 | €15,000 | - | -€15,000 | |
| Credit institutions | 430/8 | €15,000 | - | -€15,000 | |
| Trade debts | 44 | €38,063 | €4,641 | -€33,422 | -87.8% |
| Suppliers | 440/4 | €38,063 | €4,641 | -€33,422 | -87.8% |
| Taxes, remuneration and social security | 45 | €37,220 | €40,746 | +€3,526 | +9.5% |
| Taxes | 450/3 | €37,220 | €40,746 | +€3,526 | +9.5% |
| Other amounts payable | 47/48 | €43,563 | €19,318 | -€24,245 | -55.7% |
| Accrued charges and deferred income | 492/3 | €238,120 | €199,549 | -€38,571 | -16.2% |
| Non-recurring operating income | 76A | €40,227 | - | -€40,227 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,941 | €107,677 | +€16,737 | +18.4% |
| Other operating charges | 640/8 | €17,562 | €8,430 | -€9,132 | -52.0% |
| Non-recurring operating charges | 66A | €3,600 | - | -€3,600 | |
| Gross operating margin | 9900 | €150,109 | €99,187 | -€50,922 | -33.9% |
| Operating profit (loss) | 9901 | €38,005 | -€16,921 | -€54,926 | |
| Financial income | 75/76B | €4,001 | €4,987 | +€986 | +24.6% |
| Recurring financial income | 75 | €4,001 | €4,987 | +€986 | +24.6% |
| Financial charges | 65/66B | €22,260 | €33,540 | +€11,280 | +50.7% |
| Recurring financial charges | 65 | €22,260 | €33,540 | +€11,280 | +50.7% |
| Profit (loss) for the period before taxes | 9903 | €19,747 | -€45,474 | -€65,221 | |
| Transfer from deferred taxes | 780 | €12,868 | €12,618 | -€250 | -1.9% |
| Income taxes | 67/77 | €10,668 | €4,666 | -€6,002 | -56.3% |
| Profit (loss) for the period | 9904 | €21,947 | -€37,522 | -€59,468 | |
| Transfer from tax-exempt reserves | 789 | €38,605 | €37,855 | -€750 | -1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €60,552 | €334 | -€60,218 | -99.4% |
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 19 October 2026 via checked.be.