OVA Management: what changed
What changed
OVA Management
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€81,922
2025 · €40,038+€41,884
Equity
€392,431
2025 · €347,109+€45,322
Cash
€151,409
2025 · €126,642+€24,767
Balance sheet total
€467,942
2025 · €433,892+€34,050
Largest movements
Assets
- Cash +€24,767
up €24,767 (+19.6%), from €126,642 to €151,409
mainly Net result for the year (+€81,922) and Depreciation (+€14,950)
- Current investments +€16,000
up €16,000 (+7.4%), from €215,061 to €231,061
- Tangible fixed assets -€14,116
down €14,116 (-34.8%), from €40,505 to €26,389
Equity and liabilities
- Profit (loss) carried forward +€45,322
up €45,322 (+14,681%), from €309 to €45,631
- Debts after one year -€9,858
down €9,858 (-69.9%), from €14,106 to €4,248
- Tax, wage and social debts +€8,351
up €8,351 (+99.0%), from €8,439 to €16,790
- Current portion of long-term debt -€7,840
down €7,840 (-30.2%), from €26,000 to €18,160
Income statement
- Gross operating margin +€50,225
up €50,225 (+68.8%), from €73,005 to €123,230
- Taxes +€11,796
up €11,796 (+96.7%), from €12,200 to €23,995
- Depreciation -€3,087
down €3,087 (-17.1%), from €18,037 to €14,950
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€40,038
Gross operating margin
+€50,225
Depreciation
+€3,087
Other operating charges
+€177
Financial income
-€381
Financial charges
+€572
Taxes
-€11,796
Result 2026
€81,922
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€95,898
Investment
-€16,834
Financing
-€54,297
Cash 2025
€126,642
From operations (derived)
+€95,898
Net result for the year
+€81,922
Depreciation
+€14,950
Receivables within one year
-€4,043
Deferred charges and accrued income
-€3,356
Trade debts
-€2,243
Tax, wage and social debts
+€8,351
Other debts
+€475
Accrued charges and deferred income
-€158
Investment (derived)
-€16,834
Investment in fixed assets (net)
-€834
Current investments
-€16,000
Financing
-€54,297
Debts after one year
-€9,858
Current portion of long-term debt
-€7,840
Contributions, distributions and other
-€36,600
Cash 2026
€151,409
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €433,892 | €467,942 | +€34,050 | +7.8% |
| Fixed assets | 21/28 | €40,555 | €26,439 | -€14,116 | -34.8% |
| Tangible fixed assets | 22/27 | €40,505 | €26,389 | -€14,116 | -34.8% |
| Furniture and vehicles | 24 | €40,505 | €26,389 | -€14,116 | -34.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €393,337 | €441,503 | +€48,166 | +12.2% |
| Amounts receivable within one year | 40/41 | €50,915 | €54,958 | +€4,043 | +7.9% |
| Trade receivables | 40 | €23,115 | €54,958 | +€31,843 | +138% |
| Other amounts receivable | 41 | €27,800 | - | -€27,800 | |
| Current investments | 50/53 | €215,061 | €231,061 | +€16,000 | +7.4% |
| Cash at bank and in hand | 54/58 | €126,642 | €151,409 | +€24,767 | +19.6% |
| Deferred charges and accrued income | 490/1 | €719 | €4,075 | +€3,356 | +467% |
| Total equity and liabilities | 10/49 | €433,892 | €467,942 | +€34,050 | +7.8% |
| Equity | 10/15 | €347,109 | €392,431 | +€45,322 | +13.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €343,800 | €343,800 | = | 0.0% |
| Distributable reserves | 133 | €343,800 | €343,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €309 | €45,631 | +€45,322 | +14,681% |
| Amounts payable | 17/49 | €86,783 | €75,511 | -€11,272 | -13.0% |
| Amounts payable after more than one year | 17 | €14,106 | €4,248 | -€9,858 | -69.9% |
| Financial debts | 170/4 | €14,106 | €4,248 | -€9,858 | -69.9% |
| Amounts payable within one year | 42/48 | €72,428 | €71,171 | -€1,257 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €26,000 | €18,160 | -€7,840 | -30.2% |
| Trade debts | 44 | €2,403 | €159 | -€2,243 | -93.4% |
| Suppliers | 440/4 | €2,403 | €159 | -€2,243 | -93.4% |
| Taxes, remuneration and social security | 45 | €8,439 | €16,790 | +€8,351 | +99.0% |
| Taxes | 450/3 | €8,439 | €16,790 | +€8,351 | +99.0% |
| Other amounts payable | 47/48 | €35,586 | €36,061 | +€475 | +1.3% |
| Accrued charges and deferred income | 492/3 | €250 | €92 | -€158 | -63.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,037 | €14,950 | -€3,087 | -17.1% |
| Other operating charges | 640/8 | €1,184 | €1,007 | -€177 | -14.9% |
| Gross operating margin | 9900 | €73,005 | €123,230 | +€50,225 | +68.8% |
| Operating profit (loss) | 9901 | €53,784 | €107,273 | +€53,489 | +99.5% |
| Financial income | 75/76B | €381 | €0 | -€381 | -100.0% |
| Recurring financial income | 75 | €381 | €0 | -€381 | -100.0% |
| Financial charges | 65/66B | €1,928 | €1,356 | -€572 | -29.7% |
| Recurring financial charges | 65 | €1,928 | €1,356 | -€572 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | €52,238 | €105,917 | +€53,680 | +103% |
| Income taxes | 67/77 | €12,200 | €23,995 | +€11,796 | +96.7% |
| Profit (loss) for the period | 9904 | €40,038 | €81,922 | +€41,884 | +105% |
| Profit (loss) for the period to be appropriated | 9905 | €40,038 | €81,922 | +€41,884 | +105% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.