OVI-IT: 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.
OVI-IT
Largest movements
- Receivables within one year +€3,791
up €3,791 (+38.7%), from €9,796 to €13,587
of which Trade receivables: +€2,695
- Tangible fixed assets -€3,329
down €3,329 (-35.0%), from €9,519 to €6,190
of which Plant, machinery and equipment: -€2,207
- Cash +€2,854
up €2,854 (+204%), from €1,398 to €4,251
mainly Depreciation (+€5,299) and Net result for the year (+€2,991)
- Profit (loss) carried forward +€2,991
up €2,991 (+18.6%), from -€16,081 to -€13,089
- Accrued charges and deferred income +€1,293
new in 2026: €1,293
- Short-term financial debts -€979
no longer reported in 2026 (was €979)
- Gross operating margin +€13,728
up €13,728, from -€4,371 to €9,358
- Depreciation -€860
down €860 (-14.0%), from €6,160 to €5,299
- Other operating charges +€472
up €472 (+122%), from €387 to €859
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,726 | €25,943 | +€3,217 | +14.2% |
| Fixed assets | 21/28 | €10,219 | €6,890 | -€3,329 | -32.6% |
| Tangible fixed assets | 22/27 | €9,519 | €6,190 | -€3,329 | -35.0% |
| Plant, machinery and equipment | 23 | €6,057 | €3,850 | -€2,207 | -36.4% |
| Furniture and vehicles | 24 | €692 | €520 | -€172 | -24.9% |
| Other tangible fixed assets | 26 | €2,770 | €1,820 | -€950 | -34.3% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €12,507 | €19,053 | +€6,546 | +52.3% |
| Amounts receivable within one year | 40/41 | €9,796 | €13,587 | +€3,791 | +38.7% |
| Trade receivables | 40 | €4,272 | €6,967 | +€2,695 | +63.1% |
| Other amounts receivable | 41 | €5,524 | €6,620 | +€1,096 | +19.8% |
| Cash at bank and in hand | 54/58 | €1,398 | €4,251 | +€2,854 | +204% |
| Deferred charges and accrued income | 490/1 | €1,312 | €1,214 | -€98 | -7.5% |
| Total equity and liabilities | 10/49 | €22,726 | €25,943 | +€3,217 | +14.2% |
| Equity | 10/15 | €20,361 | €23,352 | +€2,991 | +14.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €17,841 | €17,841 | = | 0.0% |
| Distributable reserves | 133 | €17,841 | €17,841 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,081 | -€13,089 | +€2,991 | +18.6% |
| Amounts payable | 17/49 | €2,365 | €2,591 | +€226 | +9.6% |
| Amounts payable within one year | 42/48 | €2,365 | €1,298 | -€1,067 | -45.1% |
| Financial debts | 43 | €979 | - | -€979 | |
| Credit institutions | 430/8 | €979 | - | -€979 | |
| Trade debts | 44 | €253 | €35 | -€218 | -86.2% |
| Suppliers | 440/4 | €253 | €35 | -€218 | -86.2% |
| Taxes, remuneration and social security | 45 | €1,133 | €1,263 | +€130 | +11.5% |
| Taxes | 450/3 | €1,133 | €1,263 | +€130 | +11.5% |
| Accrued charges and deferred income | 492/3 | - | €1,293 | +€1,293 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,160 | €5,299 | -€860 | -14.0% |
| Other operating charges | 640/8 | €387 | €859 | +€472 | +122% |
| Gross operating margin | 9900 | -€4,371 | €9,358 | +€13,728 | |
| Operating profit (loss) | 9901 | -€10,918 | €3,199 | +€14,117 | |
| Financial income | 75/76B | €5 | €2 | -€3 | -57.5% |
| Recurring financial income | 75 | €5 | €2 | -€3 | -57.5% |
| Financial charges | 65/66B | €174 | €210 | +€35 | +20.2% |
| Recurring financial charges | 65 | €174 | €210 | +€35 | +20.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,088 | €2,991 | +€14,079 | |
| Profit (loss) for the period | 9904 | -€11,088 | €2,991 | +€14,079 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,088 | €2,991 | +€14,079 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.