OVALDY: 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.
OVALDY
Largest movements
- Receivables within one year +€35,724
up €35,724 (+195.7%), from €18,251 to €53,976
of which Other amounts receivable: +€26,847
- Cash -€7,452
down €7,452 (-42.1%), from €17,721 to €10,269
mainly Receivables within one year (-€35,724) and Trade debts (-€624)
- Tangible fixed assets -€6,532
down €6,532 (-2.7%), from €240,974 to €234,443
of which Land and buildings: -€4,206
- Reserves +€11,000
up €11,000 (+6.9%), from €158,900 to €169,900
of which Distributable reserves: +€11,000
- Profit (loss) carried forward +€7,250
up €7,250, from -€7,107 to €143
- Gross operating margin +€18,870
up €18,870 (+113.5%), from €16,624 to €35,494
- Taxes +€1,100
new in 2025: €1,100
- Depreciation -€887
down €887 (-12.0%), from €7,419 to €6,532
- Financial charges -€709
down €709 (-11.6%), from €6,120 to €5,410
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.
Cash bridge derived
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 | €297,256 | €318,687 | +€21,431 | +7.2% |
| Fixed assets | 21/28 | €240,974 | €234,443 | -€6,532 | -2.7% |
| Tangible fixed assets | 22/27 | €240,974 | €234,443 | -€6,532 | -2.7% |
| Land and buildings | 22 | €230,006 | €225,800 | -€4,206 | -1.8% |
| Plant, machinery and equipment | 23 | €10,969 | €8,643 | -€2,325 | -21.2% |
| Current assets | 29/58 | €56,282 | €84,245 | +€27,963 | +49.7% |
| Amounts receivable within one year | 40/41 | €18,251 | €53,976 | +€35,724 | +195.7% |
| Trade receivables | 40 | €18,251 | €27,129 | +€8,877 | +48.6% |
| Other amounts receivable | 41 | - | €26,847 | +€26,847 | |
| Current investments | 50/53 | €20,000 | €20,000 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €17,721 | €10,269 | -€7,452 | -42.1% |
| Deferred charges and accrued income | 490/1 | €309 | €0 | -€309 | -100.0% |
| Total equity and liabilities | 10/49 | €297,256 | €318,687 | +€21,431 | +7.2% |
| Equity | 10/15 | €213,293 | €231,543 | +€18,250 | +8.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €158,900 | €169,900 | +€11,000 | +6.9% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €152,750 | €163,750 | +€11,000 | +7.2% |
| Profit (loss) carried forward | 14 | -€7,107 | €143 | +€7,250 | |
| Amounts payable | 17/49 | €83,964 | €87,145 | +€3,181 | +3.8% |
| Amounts payable within one year | 42/48 | €77,747 | €79,605 | +€1,858 | +2.4% |
| Trade debts | 44 | €2,408 | €1,785 | -€624 | -25.9% |
| Suppliers | 440/4 | €2,408 | €1,785 | -€624 | -25.9% |
| Taxes, remuneration and social security | 45 | €3,932 | €6,777 | +€2,845 | +72.4% |
| Taxes | 450/3 | €3,932 | €6,777 | +€2,845 | +72.4% |
| Other amounts payable | 47/48 | €71,408 | €71,044 | -€364 | -0.5% |
| Accrued charges and deferred income | 492/3 | €6,216 | €7,540 | +€1,323 | +21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,419 | €6,532 | -€887 | -12.0% |
| Other operating charges | 640/8 | €4,336 | €4,553 | +€217 | +5.0% |
| Gross operating margin | 9900 | €16,624 | €35,494 | +€18,870 | +113.5% |
| Operating profit (loss) | 9901 | €4,869 | €24,410 | +€19,540 | +401.3% |
| Financial income | 75/76B | €0 | €351 | +€351 | +1754450.0% |
| Recurring financial income | 75 | €0 | €351 | +€351 | +1754450.0% |
| Financial charges | 65/66B | €6,120 | €5,410 | -€709 | -11.6% |
| Recurring financial charges | 65 | €6,120 | €5,410 | -€709 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,250 | €19,350 | +€20,600 | |
| Income taxes | 67/77 | - | €1,100 | +€1,100 | |
| Profit (loss) for the period | 9904 | -€1,250 | €18,250 | +€19,500 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,250 | €18,250 | +€19,500 |
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 10 October 2026 via checked.be.