OV-EO: 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-EO
Largest movements
- Cash +€2,722
up €2,722 (+484%), from €563 to €3,285
mainly Net result for the year (+€3,969) and Tax, wage and social debts (+€2,002)
- Deferred charges and accrued income +€2,135
new in 2025: €2,135
- Tangible fixed assets -€413
down €413 (-80.0%), from €516 to €103
- Receivables within one year +€362
up €362 (+2.3%), from €15,855 to €16,217
- Profit (loss) carried forward +€3,969
up €3,969 (+82.4%), from €4,818 to €8,787
- Tax, wage and social debts +€2,002
up €2,002 (+44.8%), from €4,469 to €6,471
of which Taxes: +€2,002
- Trade debts -€1,165
down €1,165 (-80.1%), from €1,454 to €289
- Gross operating margin +€8,584
up €8,584, from -€2,951 to €5,633
- Taxes +€438
up €438 (+92.3%), from €474 to €911
- Other operating charges +€309
up €309 (+58.8%), from €525 to €834
- Financial charges +€220
up €220 (+143%), from €154 to €375
- Financial income -€143
down €143 (-14.1%), from €1,012 to €869
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 | €17,006 | €21,812 | +€4,806 | +28.3% |
| Fixed assets | 21/28 | €588 | €176 | -€413 | -70.2% |
| Tangible fixed assets | 22/27 | €516 | €103 | -€413 | -80.0% |
| Furniture and vehicles | 24 | €516 | €103 | -€413 | -80.0% |
| Financial fixed assets | 28 | €72 | €72 | = | 0.0% |
| Current assets | 29/58 | €16,418 | €21,637 | +€5,219 | +31.8% |
| Amounts receivable within one year | 40/41 | €15,855 | €16,217 | +€362 | +2.3% |
| Other amounts receivable | 41 | €15,855 | €16,217 | +€362 | +2.3% |
| Cash at bank and in hand | 54/58 | €563 | €3,285 | +€2,722 | +484% |
| Deferred charges and accrued income | 490/1 | - | €2,135 | +€2,135 | |
| Total equity and liabilities | 10/49 | €17,006 | €21,812 | +€4,806 | +28.3% |
| Equity | 10/15 | €11,083 | €15,052 | +€3,969 | +35.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €65 | €65 | = | 0.0% |
| Non-distributable reserves | 130/1 | €65 | €65 | = | 0.0% |
| Reserves not available under the articles | 1311 | €65 | €65 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,818 | €8,787 | +€3,969 | +82.4% |
| Amounts payable | 17/49 | €5,923 | €6,760 | +€837 | +14.1% |
| Amounts payable within one year | 42/48 | €5,923 | €6,760 | +€837 | +14.1% |
| Trade debts | 44 | €1,454 | €289 | -€1,165 | -80.1% |
| Suppliers | 440/4 | €1,454 | €289 | -€1,165 | -80.1% |
| Taxes, remuneration and social security | 45 | €4,469 | €6,471 | +€2,002 | +44.8% |
| Taxes | 450/3 | €1,369 | €3,371 | +€2,002 | +146% |
| Remuneration and social security | 454/9 | €3,100 | €3,100 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €413 | €413 | = | 0.0% |
| Other operating charges | 640/8 | €525 | €834 | +€309 | +58.8% |
| Gross operating margin | 9900 | -€2,951 | €5,633 | +€8,584 | |
| Operating profit (loss) | 9901 | -€3,889 | €4,386 | +€8,275 | |
| Financial income | 75/76B | €1,012 | €869 | -€143 | -14.1% |
| Recurring financial income | 75 | €1,012 | €869 | -€143 | -14.1% |
| Financial charges | 65/66B | €154 | €375 | +€220 | +143% |
| Recurring financial charges | 65 | €154 | €375 | +€220 | +143% |
| Profit (loss) for the period before taxes | 9903 | -€3,031 | €4,881 | +€7,912 | |
| Income taxes | 67/77 | €474 | €911 | +€438 | +92.3% |
| Profit (loss) for the period | 9904 | -€3,505 | €3,969 | +€7,475 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,505 | €3,969 | +€7,475 |
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 13 October 2026 via checked.be.