OVE CONCEPT: 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.
OVE CONCEPT
Largest movements
- Receivables within one year +€30,002
up €30,002 (+65.5%), from €45,788 to €75,791
of which Other amounts receivable: +€22,012
- Cash -€1,311
down €1,311 (-7.5%), from €17,399 to €16,088
mainly Receivables within one year (-€30,002) and Contributions, distributions and other (-€28,500)
- Reserves +€20,000
new in 2025: €20,000
- Tax, wage and social debts +€10,000
new in 2025: €10,000
- Profit (loss) carried forward -€6,730
down €6,730 (-19.7%), from €34,230 to €27,500
- Other debts +€5,000
up €5,000 (+33.3%), from €15,000 to €20,000
- Trade debts +€1,043
up €1,043 (+11.4%), from €9,130 to €10,174
- Taxes +€8,357
new in 2025: €8,357
- Gross operating margin +€1,343
up €1,343 (+2.7%), from €49,603 to €50,947
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 | €64,252 | €93,082 | +€28,830 | +44.9% |
| Fixed assets | 21/28 | €1,065 | €1,203 | +€138 | +13.0% |
| Tangible fixed assets | 22/27 | €1,065 | €1,203 | +€138 | +13.0% |
| Furniture and vehicles | 24 | €1,065 | €1,203 | +€138 | +13.0% |
| Current assets | 29/58 | €63,187 | €91,878 | +€28,692 | +45.4% |
| Amounts receivable within one year | 40/41 | €45,788 | €75,791 | +€30,002 | +65.5% |
| Trade receivables | 40 | - | €7,990 | +€7,990 | |
| Other amounts receivable | 41 | €45,788 | €67,801 | +€22,012 | +48.1% |
| Cash at bank and in hand | 54/58 | €17,399 | €16,088 | -€1,311 | -7.5% |
| Total equity and liabilities | 10/49 | €64,252 | €93,082 | +€28,830 | +44.9% |
| Equity | 10/15 | €39,230 | €52,500 | +€13,270 | +33.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €20,000 | +€20,000 | |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €34,230 | €27,500 | -€6,730 | -19.7% |
| Amounts payable | 17/49 | €25,022 | €40,581 | +€15,560 | +62.2% |
| Amounts payable within one year | 42/48 | €24,130 | €40,174 | +€16,043 | +66.5% |
| Trade debts | 44 | €9,130 | €10,174 | +€1,043 | +11.4% |
| Suppliers | 440/4 | €9,130 | €10,174 | +€1,043 | +11.4% |
| Taxes, remuneration and social security | 45 | - | €10,000 | +€10,000 | |
| Taxes | 450/3 | - | €10,000 | +€10,000 | |
| Other amounts payable | 47/48 | €15,000 | €20,000 | +€5,000 | +33.3% |
| Accrued charges and deferred income | 492/3 | €891 | €408 | -€484 | -54.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €180 | €581 | +€402 | +224% |
| Other operating charges | 640/8 | €154 | €172 | +€17 | +11.0% |
| Gross operating margin | 9900 | €49,603 | €50,947 | +€1,343 | +2.7% |
| Operating profit (loss) | 9901 | €49,269 | €50,194 | +€925 | +1.9% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €39 | €78 | +€39 | +98.7% |
| Recurring financial charges | 65 | €39 | €78 | +€39 | +98.7% |
| Profit (loss) for the period before taxes | 9903 | €49,230 | €50,127 | +€896 | +1.8% |
| Income taxes | 67/77 | - | €8,357 | +€8,357 | |
| Profit (loss) for the period | 9904 | €49,230 | €41,770 | -€7,460 | -15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €49,230 | €41,770 | -€7,460 | -15.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.