OV 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.
OV CONSULTING
Largest movements
- Cash -€55,784
down €55,784 (-14.6%), from €382,105 to €326,322
mainly Contributions, distributions and other (-€137,000) and Other debts (-€29,835)
- Receivables within one year +€12,918
up €12,918 (+72.1%), from €17,906 to €30,824
of which Trade receivables: +€8,361
- Other debts -€29,835
down €29,835 (-20.4%), from €146,308 to €116,473
- Tax, wage and social debts -€15,356
down €15,356 (-36.4%), from €42,188 to €26,832
of which Taxes: -€13,148
- Financial income +€48,609
up €48,609 (+85.5%), from €56,828 to €105,437
- Gross operating margin -€9,693
down €9,693 (-17.4%), from €55,791 to €46,098
- Taxes -€2,862
down €2,862 (-20.5%), from €13,937 to €11,074
- Financial charges +€627
up €627 (+46.4%), from €1,350 to €1,977
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 | €403,161 | €360,295 | -€42,866 | -10.6% |
| Fixed assets | 21/28 | €3,150 | €3,150 | = | 0.0% |
| Financial fixed assets | 28 | €3,150 | €3,150 | = | 0.0% |
| Current assets | 29/58 | €400,011 | €357,145 | -€42,866 | -10.7% |
| Amounts receivable within one year | 40/41 | €17,906 | €30,824 | +€12,918 | +72.1% |
| Trade receivables | 40 | €17,906 | €26,267 | +€8,361 | +46.7% |
| Other amounts receivable | 41 | - | €4,557 | +€4,557 | |
| Cash at bank and in hand | 54/58 | €382,105 | €326,322 | -€55,784 | -14.6% |
| Total equity and liabilities | 10/49 | €403,161 | €360,295 | -€42,866 | -10.6% |
| Equity | 10/15 | €213,580 | €213,909 | +€329 | +0.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €208,000 | €208,000 | = | 0.0% |
| Distributable reserves | 133 | €208,000 | €208,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €580 | €909 | +€329 | +56.8% |
| Amounts payable | 17/49 | €189,581 | €146,386 | -€43,195 | -22.8% |
| Amounts payable within one year | 42/48 | €189,581 | €146,386 | -€43,195 | -22.8% |
| Trade debts | 44 | €1,085 | €3,081 | +€1,996 | +184% |
| Suppliers | 440/4 | €1,085 | €3,081 | +€1,996 | +184% |
| Taxes, remuneration and social security | 45 | €42,188 | €26,832 | -€15,356 | -36.4% |
| Taxes | 450/3 | €39,260 | €26,112 | -€13,148 | -33.5% |
| Remuneration and social security | 454/9 | €2,928 | €721 | -€2,208 | -75.4% |
| Other amounts payable | 47/48 | €146,308 | €116,473 | -€29,835 | -20.4% |
| Other operating charges | 640/8 | €796 | €1,155 | +€359 | +45.1% |
| Gross operating margin | 9900 | €55,791 | €46,098 | -€9,693 | -17.4% |
| Operating profit (loss) | 9901 | €54,995 | €44,944 | -€10,052 | -18.3% |
| Financial income | 75/76B | €56,828 | €105,437 | +€48,609 | +85.5% |
| Recurring financial income | 75 | €56,828 | €105,437 | +€48,609 | +85.5% |
| Financial charges | 65/66B | €1,350 | €1,977 | +€627 | +46.4% |
| Recurring financial charges | 65 | €1,350 | €1,977 | +€627 | +46.4% |
| Profit (loss) for the period before taxes | 9903 | €110,473 | €148,404 | +€37,930 | +34.3% |
| Income taxes | 67/77 | €13,937 | €11,074 | -€2,862 | -20.5% |
| Profit (loss) for the period | 9904 | €96,537 | €137,329 | +€40,793 | +42.3% |
| Profit (loss) for the period to be appropriated | 9905 | €96,537 | €137,329 | +€40,793 | +42.3% |
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 17 October 2026 via checked.be.