OVB Consult: 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.
OVB Consult
Largest movements
- Cash +€12,180
up €12,180 (+82.7%), from €14,734 to €26,914
mainly Net result for the year (+€25,985) and Tax, wage and social debts (+€1,983)
- Receivables within one year +€6,919
up €6,919 (+1966.8%), from €352 to €7,271
of which Trade receivables: +€7,000
- Tangible fixed assets -€1,240
no longer reported in 2025 (was €1,240)
- Reserves +€20,815
new in 2025: €20,815
- Advances received -€10,285
no longer reported in 2025 (was €10,285)
- Profit (loss) carried forward +€5,170
no longer reported in 2025 (was -€5,170)
- Tax, wage and social debts +€1,983
up €1,983 (+26.0%), from €7,632 to €9,614
- Other debts +€344
new in 2025: €344
- Gross operating margin +€27,880
up €27,880 (+324.1%), from €8,602 to €36,483
- Taxes +€5,659
up €5,659 (+206.7%), from €2,738 to €8,397
- Depreciation -€1,145
down €1,145 (-48.0%), from €2,385 to €1,240
- Other operating charges -€1,144
down €1,144 (-61.6%), from €1,856 to €712
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 | €16,326 | €34,185 | +€17,859 | +109.4% |
| Fixed assets | 21/28 | €1,240 | - | -€1,240 | |
| Tangible fixed assets | 22/27 | €1,240 | - | -€1,240 | |
| Furniture and vehicles | 24 | €1,240 | - | -€1,240 | |
| Current assets | 29/58 | €15,086 | €34,185 | +€19,100 | +126.6% |
| Amounts receivable within one year | 40/41 | €352 | €7,271 | +€6,919 | +1966.8% |
| Trade receivables | 40 | - | €7,000 | +€7,000 | |
| Other amounts receivable | 41 | €352 | €271 | -€81 | -23.0% |
| Cash at bank and in hand | 54/58 | €14,734 | €26,914 | +€12,180 | +82.7% |
| Total equity and liabilities | 10/49 | €16,326 | €34,185 | +€17,859 | +109.4% |
| Equity | 10/15 | -€2,670 | €23,315 | +€25,985 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €20,815 | +€20,815 | |
| Distributable reserves | 133 | - | €20,815 | +€20,815 | |
| Profit (loss) carried forward | 14 | -€5,170 | - | +€5,170 | |
| Amounts payable | 17/49 | €18,996 | €10,871 | -€8,126 | -42.8% |
| Amounts payable within one year | 42/48 | €18,996 | €10,853 | -€8,143 | -42.9% |
| Trade debts | 44 | €1,079 | €895 | -€184 | -17.1% |
| Suppliers | 440/4 | €1,079 | €895 | -€184 | -17.1% |
| Advances received on contracts in progress | 46 | €10,285 | - | -€10,285 | |
| Taxes, remuneration and social security | 45 | €7,632 | €9,614 | +€1,983 | +26.0% |
| Taxes | 450/3 | €7,632 | €9,614 | +€1,983 | +26.0% |
| Other amounts payable | 47/48 | - | €344 | +€344 | |
| Accrued charges and deferred income | 492/3 | €0 | €17 | +€17 | +11333.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,385 | €1,240 | -€1,145 | -48.0% |
| Other operating charges | 640/8 | €1,856 | €712 | -€1,144 | -61.6% |
| Gross operating margin | 9900 | €8,602 | €36,483 | +€27,880 | +324.1% |
| Operating profit (loss) | 9901 | €4,361 | €34,530 | +€30,169 | +691.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -86.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -86.7% |
| Financial charges | 65/66B | €136 | €149 | +€12 | +9.0% |
| Recurring financial charges | 65 | €136 | €149 | +€12 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €4,225 | €34,382 | +€30,157 | +713.8% |
| Income taxes | 67/77 | €2,738 | €8,397 | +€5,659 | +206.7% |
| Profit (loss) for the period | 9904 | €1,487 | €25,985 | +€24,497 | +1647.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,487 | €25,985 | +€24,497 | +1647.1% |
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 11 October 2026 via checked.be.