OVEON: 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.
OVEON
Largest movements
- Cash -€85,833
down €85,833 (-49.4%), from €173,683 to €87,850
mainly Tax, wage and social debts (-€71,113) and Trade debts (-€65,202)
- Intangible fixed assets +€43,989
new in 2025: €43,989
- Tangible fixed assets -€23,529
down €23,529 (-46.8%), from €50,241 to €26,711
- Receivables within one year +€3,853
up €3,853 (+6.8%), from €56,317 to €60,170
of which Other amounts receivable: +€24,708
- Tax, wage and social debts -€71,113
down €71,113 (-99.8%), from €71,242 to €129
of which Taxes: -€57,448
- Trade debts -€65,202
down €65,202 (-96.3%), from €67,700 to €2,498
- Profit (loss) carried forward +€54,764
up €54,764 (+62.3%), from €87,876 to €142,640
- Reserves +€17,443
up €17,443 (+36.0%), from €48,505 to €65,948
- Gross operating margin -€59,096
down €59,096 (-31.7%), from €186,641 to €127,545
- Taxes -€14,352
down €14,352 (-33.1%), from €43,333 to €28,981
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 | €282,021 | €220,012 | -€62,009 | -22.0% |
| Fixed assets | 21/28 | €50,241 | €70,700 | +€20,460 | +40.7% |
| Intangible fixed assets | 21 | - | €43,989 | +€43,989 | |
| Tangible fixed assets | 22/27 | €50,241 | €26,711 | -€23,529 | -46.8% |
| Furniture and vehicles | 24 | €50,241 | €26,711 | -€23,529 | -46.8% |
| Current assets | 29/58 | €231,780 | €149,311 | -€82,468 | -35.6% |
| Amounts receivable within one year | 40/41 | €56,317 | €60,170 | +€3,853 | +6.8% |
| Trade receivables | 40 | €44,888 | €24,033 | -€20,855 | -46.5% |
| Other amounts receivable | 41 | €11,429 | €36,137 | +€24,708 | +216% |
| Cash at bank and in hand | 54/58 | €173,683 | €87,850 | -€85,833 | -49.4% |
| Deferred charges and accrued income | 490/1 | €1,780 | €1,291 | -€489 | -27.5% |
| Total equity and liabilities | 10/49 | €282,021 | €220,012 | -€62,009 | -22.0% |
| Equity | 10/15 | €142,381 | €214,588 | +€72,207 | +50.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €48,505 | €65,948 | +€17,443 | +36.0% |
| Distributable reserves | 133 | €48,505 | €65,948 | +€17,443 | +36.0% |
| Profit (loss) carried forward | 14 | €87,876 | €142,640 | +€54,764 | +62.3% |
| Amounts payable | 17/49 | €139,640 | €5,424 | -€134,216 | -96.1% |
| Amounts payable within one year | 42/48 | €139,640 | €5,424 | -€134,216 | -96.1% |
| Financial debts | 43 | €165 | - | -€165 | |
| Credit institutions | 430/8 | €165 | - | -€165 | |
| Trade debts | 44 | €67,700 | €2,498 | -€65,202 | -96.3% |
| Suppliers | 440/4 | €67,700 | €2,498 | -€65,202 | -96.3% |
| Taxes, remuneration and social security | 45 | €71,242 | €129 | -€71,113 | -99.8% |
| Taxes | 450/3 | €57,577 | €129 | -€57,448 | -99.8% |
| Remuneration and social security | 454/9 | €13,665 | - | -€13,665 | |
| Other amounts payable | 47/48 | €533 | €2,796 | +€2,263 | +424% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,140 | €24,540 | -€599 | -2.4% |
| Other operating charges | 640/8 | €1,291 | €1,506 | +€216 | +16.7% |
| Gross operating margin | 9900 | €186,641 | €127,545 | -€59,096 | -31.7% |
| Operating profit (loss) | 9901 | €160,211 | €101,498 | -€58,712 | -36.6% |
| Financial income | 75/76B | €21 | €194 | +€173 | +836% |
| Recurring financial income | 75 | €21 | €194 | +€173 | +836% |
| Financial charges | 65/66B | €126 | €504 | +€377 | +299% |
| Recurring financial charges | 65 | €126 | €504 | +€377 | +299% |
| Profit (loss) for the period before taxes | 9903 | €160,105 | €101,188 | -€58,917 | -36.8% |
| Income taxes | 67/77 | €43,333 | €28,981 | -€14,352 | -33.1% |
| Profit (loss) for the period | 9904 | €116,772 | €72,207 | -€44,565 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €116,772 | €72,207 | -€44,565 | -38.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.