OVDB Consultancy: 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.
OVDB Consultancy
Largest movements
- Cash -€189,496
down €189,496 (-81.2%), from €233,280 to €43,784
mainly Contributions, distributions and other (-€276,323) and Smaller working-capital items (-€211)
- Reserves -€236,888
no longer reported in 2025 (was €236,888)
- Other debts +€40,501
new in 2025: €40,501
- Tax, wage and social debts +€4,724
up €4,724 (+79.0%), from €5,977 to €10,701
- Gross operating margin -€57,918
down €57,918 (-52.4%), from €110,604 to €52,685
- Taxes -€12,343
down €12,343 (-51.7%), from €23,893 to €11,550
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 | €246,686 | €54,907 | -€191,778 | -77.7% |
| Fixed assets | 21/28 | €336 | €26 | -€310 | -92.3% |
| Tangible fixed assets | 22/27 | €336 | €26 | -€310 | -92.3% |
| Furniture and vehicles | 24 | €336 | €26 | -€310 | -92.3% |
| Current assets | 29/58 | €246,350 | €54,882 | -€191,468 | -77.7% |
| Amounts receivable within one year | 40/41 | €12,705 | €10,636 | -€2,069 | -16.3% |
| Trade receivables | 40 | €12,705 | €8,636 | -€4,069 | -32.0% |
| Other amounts receivable | 41 | - | €2,000 | +€2,000 | |
| Cash at bank and in hand | 54/58 | €233,280 | €43,784 | -€189,496 | -81.2% |
| Deferred charges and accrued income | 490/1 | €365 | €462 | +€97 | +26.6% |
| Total equity and liabilities | 10/49 | €246,686 | €54,907 | -€191,778 | -77.7% |
| Equity | 10/15 | €238,888 | €2,000 | -€236,888 | -99.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €236,888 | - | -€236,888 | |
| Distributable reserves | 133 | €236,888 | - | -€236,888 | |
| Amounts payable | 17/49 | €7,797 | €52,907 | +€45,110 | +578.5% |
| Amounts payable within one year | 42/48 | €7,797 | €52,907 | +€45,110 | +578.5% |
| Trade debts | 44 | €1,820 | €1,706 | -€114 | -6.3% |
| Suppliers | 440/4 | €1,820 | €1,706 | -€114 | -6.3% |
| Taxes, remuneration and social security | 45 | €5,977 | €10,701 | +€4,724 | +79.0% |
| Taxes | 450/3 | €5,977 | €10,701 | +€4,724 | +79.0% |
| Other amounts payable | 47/48 | - | €40,501 | +€40,501 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €310 | €310 | = | 0.0% |
| Other operating charges | 640/8 | €1,049 | €1,351 | +€302 | +28.8% |
| Gross operating margin | 9900 | €110,604 | €52,685 | -€57,918 | -52.4% |
| Operating profit (loss) | 9901 | €109,245 | €51,025 | -€58,220 | -53.3% |
| Financial charges | 65/66B | €47 | €40 | -€6 | -13.2% |
| Recurring financial charges | 65 | €47 | €40 | -€6 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €109,199 | €50,984 | -€58,214 | -53.3% |
| Income taxes | 67/77 | €23,893 | €11,550 | -€12,343 | -51.7% |
| Profit (loss) for the period | 9904 | €85,306 | €39,435 | -€45,871 | -53.8% |
| Profit (loss) for the period to be appropriated | 9905 | €85,306 | €39,435 | -€45,871 | -53.8% |
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 12 October 2026 via checked.be.