OVA: 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.
OVA
Largest movements
- Cash +€81,745
up €81,745 (+52.0%), from €157,279 to €239,024
mainly Other debts (+€249,733) and Net result for the year (+€66,239)
- Receivables within one year -€3,386
down €3,386 (-5.8%), from €58,003 to €54,617
of which Trade receivables: -€2,142
- Other debts +€249,733
up €249,733 (+1,005%), from €24,845 to €274,578
- Profit (loss) carried forward -€173,762
down €173,762 (-98.5%), from €176,350 to €2,588
- Gross operating margin +€1,200
up €1,200 (+1.4%), from €84,386 to €85,587
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 | €215,283 | €293,641 | +€78,358 | +36.4% |
| Current assets | 29/58 | €215,283 | €293,641 | +€78,358 | +36.4% |
| Amounts receivable within one year | 40/41 | €58,003 | €54,617 | -€3,386 | -5.8% |
| Trade receivables | 40 | €50,162 | €48,020 | -€2,142 | -4.3% |
| Other amounts receivable | 41 | €7,841 | €6,597 | -€1,244 | -15.9% |
| Cash at bank and in hand | 54/58 | €157,279 | €239,024 | +€81,745 | +52.0% |
| Total equity and liabilities | 10/49 | €215,283 | €293,641 | +€78,358 | +36.4% |
| Equity | 10/15 | €178,350 | €4,588 | -€173,762 | -97.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €176,350 | €2,588 | -€173,762 | -98.5% |
| Amounts payable | 17/49 | €36,933 | €289,053 | +€252,120 | +683% |
| Amounts payable within one year | 42/48 | €36,933 | €289,053 | +€252,120 | +683% |
| Trade debts | 44 | €10 | €19 | +€10 | +100% |
| Suppliers | 440/4 | €10 | €19 | +€10 | +100% |
| Taxes, remuneration and social security | 45 | €12,078 | €14,456 | +€2,378 | +19.7% |
| Taxes | 450/3 | €12,078 | €14,456 | +€2,378 | +19.7% |
| Other amounts payable | 47/48 | €24,845 | €274,578 | +€249,733 | +1,005% |
| Other operating charges | 640/8 | €64 | €288 | +€224 | +351% |
| Gross operating margin | 9900 | €84,386 | €85,587 | +€1,200 | +1.4% |
| Operating profit (loss) | 9901 | €84,322 | €85,299 | +€976 | +1.2% |
| Financial charges | 65/66B | €1,806 | €2,296 | +€491 | +27.2% |
| Recurring financial charges | 65 | €1,806 | €2,296 | +€491 | +27.2% |
| Profit (loss) for the period before taxes | 9903 | €82,517 | €83,002 | +€486 | +0.6% |
| Income taxes | 67/77 | €16,639 | €16,764 | +€125 | +0.7% |
| Profit (loss) for the period | 9904 | €65,877 | €66,239 | +€361 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €65,877 | €66,239 | +€361 | +0.5% |
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 24 October 2026 via checked.be.