OV CONSULTANCY: 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 CONSULTANCY
Largest movements
- Tangible fixed assets -€26,477
down €26,477 (-2.8%), from €931,119 to €904,643
of which Land and buildings: -€25,026
- Receivables within one year -€18,513
no longer reported in 2025 (was €18,513)
- Cash -€17,919
down €17,919 (-22.5%), from €79,668 to €61,749
mainly Debts after one year (-€89,848) and Other debts (-€27,525)
- Debts after one year -€89,848
down €89,848 (-14.7%), from €612,783 to €522,935
- Reserves +€64,929
up €64,929 (+15.5%), from €417,745 to €482,674
of which Distributable reserves: +€64,929
- Other debts -€27,525
down €27,525 (-20.5%), from €133,989 to €106,463
- Gross operating margin +€9,575
up €9,575 (+7.6%), from €125,202 to €134,777
- Financial income -€8,466
down €8,466 (-41.4%), from €20,430 to €11,964
- Depreciation +€6,027
up €6,027 (+29.5%), from €20,449 to €26,477
- Taxes -€2,448
down €2,448 (-8.6%), from €28,627 to €26,179
- Financial charges +€1,750
up €1,750 (+8.7%), from €20,047 to €21,797
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 | €1,214,000 | €1,162,363 | -€51,637 | -4.3% |
| Fixed assets | 21/28 | €931,119 | €904,643 | -€26,477 | -2.8% |
| Tangible fixed assets | 22/27 | €931,119 | €904,643 | -€26,477 | -2.8% |
| Land and buildings | 22 | €920,510 | €895,484 | -€25,026 | -2.7% |
| Plant, machinery and equipment | 23 | €39 | - | -€39 | |
| Furniture and vehicles | 24 | €10,570 | €9,159 | -€1,411 | -13.3% |
| Current assets | 29/58 | €282,881 | €257,721 | -€25,160 | -8.9% |
| Amounts receivable within one year | 40/41 | €18,513 | - | -€18,513 | |
| Trade receivables | 40 | €18,513 | - | -€18,513 | |
| Current investments | 50/53 | €183,205 | €194,573 | +€11,368 | +6.2% |
| Cash at bank and in hand | 54/58 | €79,668 | €61,749 | -€17,919 | -22.5% |
| Deferred charges and accrued income | 490/1 | €1,495 | €1,399 | -€96 | -6.4% |
| Total equity and liabilities | 10/49 | €1,214,000 | €1,162,363 | -€51,637 | -4.3% |
| Equity | 10/15 | €423,945 | €488,874 | +€64,929 | +15.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €417,745 | €482,674 | +€64,929 | +15.5% |
| Tax-exempt reserves | 132 | €251 | €251 | = | 0.0% |
| Distributable reserves | 133 | €417,494 | €482,423 | +€64,929 | +15.6% |
| Amounts payable | 17/49 | €790,055 | €673,489 | -€116,566 | -14.8% |
| Amounts payable after more than one year | 17 | €612,783 | €522,935 | -€89,848 | -14.7% |
| Financial debts | 170/4 | €612,783 | €522,935 | -€89,848 | -14.7% |
| Amounts payable within one year | 42/48 | €176,298 | €149,775 | -€26,523 | -15.0% |
| Current portion of amounts payable after more than one year | 42 | €27,572 | €28,408 | +€836 | +3.0% |
| Trade debts | 44 | €1,068 | €503 | -€565 | -52.9% |
| Suppliers | 440/4 | €1,068 | €503 | -€565 | -52.9% |
| Taxes, remuneration and social security | 45 | €13,669 | €14,401 | +€731 | +5.4% |
| Taxes | 450/3 | €13,669 | €14,401 | +€731 | +5.4% |
| Other amounts payable | 47/48 | €133,989 | €106,463 | -€27,525 | -20.5% |
| Accrued charges and deferred income | 492/3 | €975 | €780 | -€195 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,449 | €26,477 | +€6,027 | +29.5% |
| Other operating charges | 640/8 | €3,368 | €4,159 | +€791 | +23.5% |
| Gross operating margin | 9900 | €125,202 | €134,777 | +€9,575 | +7.6% |
| Operating profit (loss) | 9901 | €101,385 | €104,141 | +€2,756 | +2.7% |
| Financial income | 75/76B | €20,430 | €11,964 | -€8,466 | -41.4% |
| Recurring financial income | 75 | €20,430 | €11,964 | -€8,466 | -41.4% |
| Financial charges | 65/66B | €20,047 | €21,797 | +€1,750 | +8.7% |
| Recurring financial charges | 65 | €20,047 | €21,797 | +€1,750 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €101,768 | €94,308 | -€7,459 | -7.3% |
| Income taxes | 67/77 | €28,627 | €26,179 | -€2,448 | -8.6% |
| Profit (loss) for the period | 9904 | €73,141 | €68,129 | -€5,011 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €73,141 | €68,129 | -€5,011 | -6.9% |
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 15 October 2026 via checked.be.