OV ARCHITECTURE: 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.
OV ARCHITECTURE
Largest movements
- Tangible fixed assets +€27,674
up €27,674 (+622%), from €4,448 to €32,122
of which Land and buildings: +€22,107
- Receivables within one year -€6,773
down €6,773 (-40.9%), from €16,575 to €9,802
of which Trade receivables: -€6,919
- Cash -€3,095
down €3,095 (-61.8%), from €5,006 to €1,911
mainly Investment in fixed assets (net) (-€37,183) and Net result for the year (-€2,452)
- Debts after one year +€17,882
new in 2025: €17,882
- Profit (loss) carried forward -€2,452
down €2,452 (-13.3%), from €18,396 to €15,944
- Current portion of long-term debt +€1,702
new in 2025: €1,702
- Tax, wage and social debts +€675
up €675 (+51.1%), from €1,320 to €1,995
- Depreciation +€7,470
up €7,470 (+366%), from €2,039 to €9,509
- Gross operating margin -€5,290
down €5,290 (-35.8%), from €14,777 to €9,487
- Staff costs -€3,861
down €3,861 (-88.1%), from €4,385 to €524
- Financial charges +€1,336
up €1,336 (+897%), from €149 to €1,485
- Other operating charges +€490
up €490 (+257%), from €191 to €681
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 | €26,029 | €43,835 | +€17,806 | +68.4% |
| Fixed assets | 21/28 | €4,448 | €32,122 | +€27,674 | +622% |
| Tangible fixed assets | 22/27 | €4,448 | €32,122 | +€27,674 | +622% |
| Land and buildings | 22 | - | €22,107 | +€22,107 | |
| Furniture and vehicles | 24 | €4,448 | €10,015 | +€5,567 | +125% |
| Current assets | 29/58 | €21,581 | €11,713 | -€9,868 | -45.7% |
| Amounts receivable within one year | 40/41 | €16,575 | €9,802 | -€6,773 | -40.9% |
| Trade receivables | 40 | €11,910 | €4,991 | -€6,919 | -58.1% |
| Other amounts receivable | 41 | €4,665 | €4,811 | +€146 | +3.1% |
| Cash at bank and in hand | 54/58 | €5,006 | €1,911 | -€3,095 | -61.8% |
| Total equity and liabilities | 10/49 | €26,029 | €43,835 | +€17,806 | +68.4% |
| Equity | 10/15 | €24,596 | €22,144 | -€2,452 | -10.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,396 | €15,944 | -€2,452 | -13.3% |
| Amounts payable | 17/49 | €1,433 | €21,691 | +€20,258 | +1,414% |
| Amounts payable after more than one year | 17 | - | €17,882 | +€17,882 | |
| Financial debts | 170/4 | - | €17,882 | +€17,882 | |
| Amounts payable within one year | 42/48 | €1,433 | €3,809 | +€2,376 | +166% |
| Current portion of amounts payable after more than one year | 42 | - | €1,702 | +€1,702 | |
| Trade debts | 44 | €113 | €112 | -€1 | -0.9% |
| Suppliers | 440/4 | €113 | €112 | -€1 | -0.9% |
| Taxes, remuneration and social security | 45 | €1,320 | €1,995 | +€675 | +51.1% |
| Taxes | 450/3 | €1,320 | €1,995 | +€675 | +51.1% |
| Remuneration, social security and pensions | 62 | €4,385 | €524 | -€3,861 | -88.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,039 | €9,509 | +€7,470 | +366% |
| Other operating charges | 640/8 | €191 | €681 | +€490 | +257% |
| Gross operating margin | 9900 | €14,777 | €9,487 | -€5,290 | -35.8% |
| Operating profit (loss) | 9901 | €8,162 | -€1,227 | -€9,389 | |
| Financial income | 75/76B | - | €260 | +€260 | |
| Recurring financial income | 75 | - | €260 | +€260 | |
| Financial charges | 65/66B | €149 | €1,485 | +€1,336 | +897% |
| Recurring financial charges | 65 | €149 | €1,485 | +€1,336 | +897% |
| Profit (loss) for the period before taxes | 9903 | €8,013 | -€2,452 | -€10,465 | |
| Profit (loss) for the period | 9904 | €8,013 | -€2,452 | -€10,465 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,013 | -€2,452 | -€10,465 |
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 21 October 2026 via checked.be.