OVA CONCEPT: 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 CONCEPT
Largest movements
- Cash +€3,209
up €3,209 (+153%), from €2,095 to €5,304
mainly Other debts (+€2,218) and Net result for the year (+€429)
- Receivables within one year -€285
down €285 (-16.0%), from €1,782 to €1,497
of which Other amounts receivable: -€1,155
- Other debts +€2,218
new in 2025: €2,218
- Profit (loss) carried forward +€429
up €429 (+58.2%), from €738 to €1,167
- Trade debts +€209
up €209 (+453%), from €46 to €255
- Tax, wage and social debts +€68
up €68 (+73.0%), from €93 to €162
- Gross operating margin +€676
up €676 (+115%), from €589 to €1,264
- Other operating charges +€483
up €483 (+479%), from €101 to €583
- Taxes +€68
up €68 (+73.0%), from €93 to €162
- Financial charges -€31
down €31 (-25.7%), from €121 to €90
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 | €3,877 | €6,802 | +€2,924 | +75.4% |
| Current assets | 29/58 | €3,877 | €6,802 | +€2,924 | +75.4% |
| Amounts receivable within one year | 40/41 | €1,782 | €1,497 | -€285 | -16.0% |
| Trade receivables | 40 | - | €870 | +€870 | |
| Other amounts receivable | 41 | €1,782 | €627 | -€1,155 | -64.8% |
| Cash at bank and in hand | 54/58 | €2,095 | €5,304 | +€3,209 | +153% |
| Total equity and liabilities | 10/49 | €3,877 | €6,802 | +€2,924 | +75.4% |
| Equity | 10/15 | €3,738 | €4,167 | +€429 | +11.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €738 | €1,167 | +€429 | +58.2% |
| Amounts payable | 17/49 | €139 | €2,634 | +€2,495 | +1,789% |
| Amounts payable within one year | 42/48 | €139 | €2,634 | +€2,495 | +1,789% |
| Trade debts | 44 | €46 | €255 | +€209 | +453% |
| Suppliers | 440/4 | €46 | €255 | +€209 | +453% |
| Taxes, remuneration and social security | 45 | €93 | €162 | +€68 | +73.0% |
| Taxes | 450/3 | €93 | €162 | +€68 | +73.0% |
| Other amounts payable | 47/48 | - | €2,218 | +€2,218 | |
| Other operating charges | 640/8 | €101 | €583 | +€483 | +479% |
| Gross operating margin | 9900 | €589 | €1,264 | +€676 | +115% |
| Operating profit (loss) | 9901 | €488 | €681 | +€193 | +39.6% |
| Financial charges | 65/66B | €121 | €90 | -€31 | -25.7% |
| Recurring financial charges | 65 | €121 | €90 | -€31 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €367 | €591 | +€224 | +61.2% |
| Income taxes | 67/77 | €93 | €162 | +€68 | +73.0% |
| Profit (loss) for the period | 9904 | €273 | €429 | +€156 | +57.2% |
| Profit (loss) for the period to be appropriated | 9905 | €273 | €429 | +€156 | +57.2% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.