OvanB Law Office: what changed
OvanB Law Office
Largest movements
- Receivables within one year +€155,876
up €155,876 (+81.1%), from €192,130 to €348,007
of which Other amounts receivable: +€130,885
- Cash -€62,851
down €62,851 (-72.2%), from €87,107 to €24,256
mainly Contributions, distributions and other (-€236,000) and Receivables within one year (-€155,876)
- Tangible fixed assets -€6,190
down €6,190 (-30.6%), from €20,225 to €14,035
of which Furniture and vehicles: -€4,344
- Other debts +€236,000
new in 2025: €236,000
- Profit (loss) carried forward -€100,148
down €100,148 (-99.1%), from €101,011 to €864
- Reserves -€59,000
down €59,000 (-38.6%), from €153,000 to €94,000
- Tax, wage and social debts +€12,995
up €12,995 (+41.2%), from €31,556 to €44,551
- Gross operating margin -€35,108
down €35,108 (-24.9%), from €141,255 to €106,147
- Taxes -€7,253
down €7,253 (-24.7%), from €29,322 to €22,070
- Depreciation -€3,238
down €3,238 (-34.3%), from €9,428 to €6,190
- Financial charges -€1,570
down €1,570 (-67.4%), from €2,330 to €759
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €299,742 | €386,561 | +€86,819 | +29.0% |
| Fixed assets | 21/28 | €20,225 | €14,035 | -€6,190 | -30.6% |
| Tangible fixed assets | 22/27 | €20,225 | €14,035 | -€6,190 | -30.6% |
| Furniture and vehicles | 24 | €4,344 | - | -€4,344 | |
| Other tangible fixed assets | 26 | €15,882 | €14,035 | -€1,847 | -11.6% |
| Current assets | 29/58 | €279,517 | €372,527 | +€93,010 | +33.3% |
| Amounts receivable within one year | 40/41 | €192,130 | €348,007 | +€155,876 | +81.1% |
| Trade receivables | 40 | €2,009 | €27,000 | +€24,991 | +1,244% |
| Other amounts receivable | 41 | €190,121 | €321,007 | +€130,885 | +68.8% |
| Cash at bank and in hand | 54/58 | €87,107 | €24,256 | -€62,851 | -72.2% |
| Deferred charges and accrued income | 490/1 | €280 | €264 | -€16 | -5.7% |
| Total equity and liabilities | 10/49 | €299,742 | €386,561 | +€86,819 | +29.0% |
| Equity | 10/15 | €256,511 | €97,364 | -€159,148 | -62.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €153,000 | €94,000 | -€59,000 | -38.6% |
| Distributable reserves | 133 | €153,000 | €94,000 | -€59,000 | -38.6% |
| Profit (loss) carried forward | 14 | €101,011 | €864 | -€100,148 | -99.1% |
| Amounts payable | 17/49 | €43,231 | €289,198 | +€245,967 | +569% |
| Amounts payable after more than one year | 17 | €5,458 | €2,231 | -€3,227 | -59.1% |
| Financial debts | 170/4 | €5,458 | €2,231 | -€3,227 | -59.1% |
| Amounts payable within one year | 42/48 | €37,772 | €286,966 | +€249,194 | +660% |
| Current portion of amounts payable after more than one year | 42 | €3,088 | €3,227 | +€139 | +4.5% |
| Trade debts | 44 | €3,128 | €3,188 | +€61 | +1.9% |
| Suppliers | 440/4 | €3,128 | €3,188 | +€61 | +1.9% |
| Taxes, remuneration and social security | 45 | €31,556 | €44,551 | +€12,995 | +41.2% |
| Taxes | 450/3 | €31,556 | €44,551 | +€12,995 | +41.2% |
| Other amounts payable | 47/48 | - | €236,000 | +€236,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,428 | €6,190 | -€3,238 | -34.3% |
| Other operating charges | 640/8 | €1,041 | €275 | -€766 | -73.6% |
| Gross operating margin | 9900 | €141,255 | €106,147 | -€35,108 | -24.9% |
| Operating profit (loss) | 9901 | €130,785 | €99,681 | -€31,104 | -23.8% |
| Financial charges | 65/66B | €2,330 | €759 | -€1,570 | -67.4% |
| Recurring financial charges | 65 | €2,330 | €759 | -€1,570 | -67.4% |
| Profit (loss) for the period before taxes | 9903 | €128,455 | €98,922 | -€29,533 | -23.0% |
| Income taxes | 67/77 | €29,322 | €22,070 | -€7,253 | -24.7% |
| Profit (loss) for the period | 9904 | €99,133 | €76,853 | -€22,281 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €99,133 | €76,853 | -€22,281 | -22.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.