OVANI: 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.
OVANI
Largest movements
- Tangible fixed assets -€16,404
down €16,404 (-16.6%), from €98,636 to €82,232
of which Land and buildings: -€16,713
- Receivables within one year +€8,988
up €8,988 (+234%), from €3,835 to €12,823
of which Other amounts receivable: +€5,607
- Cash +€2,539
up €2,539 (+2.6%), from €96,581 to €99,119
mainly Depreciation (+€17,163) and Accrued charges and deferred income (+€650)
- Trade debts -€5,741
no longer reported in 2025 (was €5,741)
- Gross operating margin -€8,540
down €8,540 (-28.6%), from €29,824 to €21,284
- Taxes -€2,872
down €2,872 (-88.0%), from €3,262 to €390
- Other operating charges +€2,330
up €2,330 (+508%), from €459 to €2,789
- Depreciation -€724
down €724 (-4.0%), from €17,887 to €17,163
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 | €199,123 | €194,174 | -€4,950 | -2.5% |
| Fixed assets | 21/28 | €98,636 | €82,232 | -€16,404 | -16.6% |
| Tangible fixed assets | 22/27 | €98,636 | €82,232 | -€16,404 | -16.6% |
| Land and buildings | 22 | €98,254 | €81,542 | -€16,713 | -17.0% |
| Furniture and vehicles | 24 | €381 | €690 | +€309 | +81.0% |
| Current assets | 29/58 | €100,488 | €111,942 | +€11,454 | +11.4% |
| Amounts receivable within one year | 40/41 | €3,835 | €12,823 | +€8,988 | +234% |
| Trade receivables | 40 | €832 | €4,213 | +€3,381 | +406% |
| Other amounts receivable | 41 | €3,003 | €8,610 | +€5,607 | +187% |
| Cash at bank and in hand | 54/58 | €96,581 | €99,119 | +€2,539 | +2.6% |
| Deferred charges and accrued income | 490/1 | €72 | - | -€72 | |
| Total equity and liabilities | 10/49 | €199,123 | €194,174 | -€4,950 | -2.5% |
| Equity | 10/15 | €183,518 | €184,073 | +€555 | +0.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €169,258 | €169,813 | +€555 | +0.3% |
| Amounts payable | 17/49 | €15,605 | €10,100 | -€5,505 | -35.3% |
| Amounts payable within one year | 42/48 | €15,605 | €9,450 | -€6,155 | -39.4% |
| Current portion of amounts payable after more than one year | 42 | €2,013 | €2,000 | -€13 | -0.6% |
| Trade debts | 44 | €5,741 | - | -€5,741 | |
| Suppliers | 440/4 | €5,741 | - | -€5,741 | |
| Taxes, remuneration and social security | 45 | €2,878 | €2,477 | -€400 | -13.9% |
| Taxes | 450/3 | €2,878 | €2,477 | -€400 | -13.9% |
| Other amounts payable | 47/48 | €4,973 | €4,973 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €650 | +€650 | |
| Remuneration, social security and pensions | 62 | - | €49 | +€49 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,887 | €17,163 | -€724 | -4.0% |
| Other operating charges | 640/8 | €459 | €2,789 | +€2,330 | +508% |
| Gross operating margin | 9900 | €29,824 | €21,284 | -€8,540 | -28.6% |
| Operating profit (loss) | 9901 | €11,478 | €1,284 | -€10,194 | -88.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €346 | €339 | -€7 | -2.0% |
| Recurring financial charges | 65 | €346 | €339 | -€7 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €11,132 | €945 | -€10,187 | -91.5% |
| Income taxes | 67/77 | €3,262 | €390 | -€2,872 | -88.0% |
| Profit (loss) for the period | 9904 | €7,870 | €555 | -€7,315 | -93.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,870 | €555 | -€7,315 | -93.0% |
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 13 October 2026 via checked.be.