OVDL Consulting: what changed
OVDL Consulting
Largest movements
- Receivables within one year +€8,435
up €8,435 (+49.7%), from €16,956 to €25,391
of which Other amounts receivable: +€6,348
- Tangible fixed assets -€3,183
down €3,183 (-13.7%), from €23,303 to €20,121
of which Other tangible fixed assets: -€2,783
- Cash -€1,256
down €1,256 (-2.7%), from €45,721 to €44,465
mainly Contributions, distributions and other (-€58,500) and Receivables within one year (-€8,435)
- Other debts +€46,880
up €46,880 (+323%), from €14,499 to €61,379
- Profit (loss) carried forward -€38,829
down €38,829 (-99.3%), from €39,094 to €265
- Debts after one year -€5,712
down €5,712 (-56.4%), from €10,122 to €4,410
- Tax, wage and social debts +€953
up €953 (+7.0%), from €13,708 to €14,662
of which Taxes: +€3,703
- Gross operating margin +€5,778
up €5,778 (+22.7%), from €25,441 to €31,218
- Taxes +€1,085
up €1,085 (+24.2%), from €4,483 to €5,568
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 | €87,804 | €91,857 | +€4,053 | +4.6% |
| Fixed assets | 21/28 | €23,453 | €20,271 | -€3,183 | -13.6% |
| Tangible fixed assets | 22/27 | €23,303 | €20,121 | -€3,183 | -13.7% |
| Furniture and vehicles | 24 | €1,524 | €1,124 | -€400 | -26.2% |
| Other tangible fixed assets | 26 | €21,780 | €18,997 | -€2,783 | -12.8% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €64,350 | €71,586 | +€7,236 | +11.2% |
| Amounts receivable within one year | 40/41 | €16,956 | €25,391 | +€8,435 | +49.7% |
| Trade receivables | 40 | €13,794 | €15,881 | +€2,087 | +15.1% |
| Other amounts receivable | 41 | €3,162 | €9,510 | +€6,348 | +201% |
| Cash at bank and in hand | 54/58 | €45,721 | €44,465 | -€1,256 | -2.7% |
| Deferred charges and accrued income | 490/1 | €1,673 | €1,730 | +€58 | +3.4% |
| Total equity and liabilities | 10/49 | €87,804 | €91,857 | +€4,053 | +4.6% |
| Equity | 10/15 | €42,094 | €3,265 | -€38,829 | -92.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,094 | €265 | -€38,829 | -99.3% |
| Amounts payable | 17/49 | €45,710 | €88,592 | +€42,882 | +93.8% |
| Amounts payable after more than one year | 17 | €10,122 | €4,410 | -€5,712 | -56.4% |
| Financial debts | 170/4 | €10,122 | €4,410 | -€5,712 | -56.4% |
| Amounts payable within one year | 42/48 | €35,588 | €84,183 | +€48,594 | +137% |
| Current portion of amounts payable after more than one year | 42 | €5,527 | €5,712 | +€185 | +3.4% |
| Financial debts | 43 | €634 | €1,250 | +€616 | +97.0% |
| Other loans | 439 | €634 | €1,250 | +€616 | +97.0% |
| Trade debts | 44 | €1,219 | €1,180 | -€40 | -3.3% |
| Suppliers | 440/4 | €1,219 | €1,180 | -€40 | -3.3% |
| Taxes, remuneration and social security | 45 | €13,708 | €14,662 | +€953 | +7.0% |
| Taxes | 450/3 | €10,958 | €14,662 | +€3,703 | +33.8% |
| Remuneration and social security | 454/9 | €2,750 | €0 | -€2,750 | -100% |
| Other amounts payable | 47/48 | €14,499 | €61,379 | +€46,880 | +323% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,183 | €3,183 | -€0 | 0.0% |
| Other operating charges | 640/8 | €953 | €1,049 | +€96 | +10.1% |
| Gross operating margin | 9900 | €25,441 | €31,218 | +€5,778 | +22.7% |
| Operating profit (loss) | 9901 | €21,305 | €26,986 | +€5,682 | +26.7% |
| Financial income | 75/76B | €483 | €258 | -€225 | -46.5% |
| Recurring financial income | 75 | €483 | €258 | -€225 | -46.5% |
| Financial charges | 65/66B | €2,154 | €2,006 | -€147 | -6.8% |
| Recurring financial charges | 65 | €2,154 | €2,006 | -€147 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €19,634 | €25,239 | +€5,604 | +28.5% |
| Income taxes | 67/77 | €4,483 | €5,568 | +€1,085 | +24.2% |
| Profit (loss) for the period | 9904 | €15,152 | €19,671 | +€4,519 | +29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,152 | €19,671 | +€4,519 | +29.8% |
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 2 November 2026 via checked.be.