OVIBOVIN: what changed
What changed
OVIBOVIN
NACE 46.231, Wholesale of live animals
filed annual accounts (NBB)
Net result for the year
€73,674
2024 · €26,841+€46,833
Equity
€268,473
2024 · €194,799+€73,674
Cash
€106,251
2024 · €7,007+€99,244
Balance sheet total
€1.6m
2024 · €1.6m+€86,992
Largest movements
Assets
- Cash +€99,244
up €99,244 (+1,416%), from €7,007 to €106,251
mainly Net result for the year (+€73,674) and Other debts (+€33,913)
Equity and liabilities
- Profit (loss) carried forward +€63,674
up €63,674 (+68.9%), from €92,409 to €156,083
- Other debts +€33,913
up €33,913 (+110%), from €30,873 to €64,786
Income statement
- Gross operating margin +€63,683
up €63,683 (+102%), from €62,375 to €126,059
- Taxes +€18,046
up €18,046 (+154%), from €11,714 to €29,760
- Other operating charges -€1,847
down €1,847 (-20.5%), from €8,998 to €7,151
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.
Result 2024
€26,841
Gross operating margin
+€63,683
Depreciation
-€1,234
Write-downs
-€45
Other operating charges
+€1,847
Financial income
-€18
Financial charges
+€646
Taxes
-€18,046
Result 2025
€73,674
raises the resultlowers the result
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.
From operations
+€129,032
Investment
-€16,681
Financing
-€13,107
Cash 2024
€7,007
From operations (derived)
+€129,032
Net result for the year
+€73,674
Depreciation
+€13,904
Stocks and contracts
+€15,000
Receivables within one year
+€198
Deferred charges and accrued income
-€169
Trade debts
-€13,135
Tax, wage and social debts
+€5,647
Other debts
+€33,913
Investment (derived)
-€16,681
Investment in fixed assets (net)
-€16,681
Financing
-€13,107
Debts after one year
-€7,299
Current portion of long-term debt
-€5,807
Cash 2025
€106,251
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,552,640 | €1,639,633 | +€86,992 | +5.6% |
| Fixed assets | 21/28 | €46,549 | €49,327 | +€2,777 | +6.0% |
| Tangible fixed assets | 22/27 | €46,549 | €49,327 | +€2,777 | +6.0% |
| Plant, machinery and equipment | 23 | €1,449 | €2,793 | +€1,344 | +92.8% |
| Furniture and vehicles | 24 | €45,101 | €46,534 | +€1,433 | +3.2% |
| Current assets | 29/58 | €1,506,091 | €1,590,306 | +€84,215 | +5.6% |
| Stocks and contracts in progress | 3 | €141,500 | €126,500 | -€15,000 | -10.6% |
| Stocks | 30/36 | €141,500 | €126,500 | -€15,000 | -10.6% |
| Amounts receivable within one year | 40/41 | €1,349,702 | €1,349,504 | -€198 | 0.0% |
| Trade receivables | 40 | €1,338,210 | €1,348,872 | +€10,663 | +0.8% |
| Other amounts receivable | 41 | €11,492 | €631 | -€10,861 | -94.5% |
| Cash at bank and in hand | 54/58 | €7,007 | €106,251 | +€99,244 | +1,416% |
| Deferred charges and accrued income | 490/1 | €7,882 | €8,051 | +€169 | +2.1% |
| Total equity and liabilities | 10/49 | €1,552,640 | €1,639,633 | +€86,992 | +5.6% |
| Equity | 10/15 | €194,799 | €268,473 | +€73,674 | +37.8% |
| Contributions | 10/11 | €24,900 | €24,900 | = | 0.0% |
| Reserves | 13 | €77,490 | €87,490 | +€10,000 | +12.9% |
| Non-distributable reserves | 130/1 | €2,490 | €2,490 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,490 | €2,490 | = | 0.0% |
| Distributable reserves | 133 | €75,000 | €85,000 | +€10,000 | +13.3% |
| Profit (loss) carried forward | 14 | €92,409 | €156,083 | +€63,674 | +68.9% |
| Amounts payable | 17/49 | €1,357,841 | €1,371,159 | +€13,318 | +1.0% |
| Amounts payable after more than one year | 17 | €28,057 | €20,758 | -€7,299 | -26.0% |
| Financial debts | 170/4 | €28,057 | €20,758 | -€7,299 | -26.0% |
| Amounts payable within one year | 42/48 | €1,329,784 | €1,350,402 | +€20,618 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €13,107 | €7,299 | -€5,807 | -44.3% |
| Trade debts | 44 | €1,260,641 | €1,247,506 | -€13,135 | -1.0% |
| Suppliers | 440/4 | €1,260,641 | €1,247,506 | -€13,135 | -1.0% |
| Taxes, remuneration and social security | 45 | €25,163 | €30,810 | +€5,647 | +22.4% |
| Taxes | 450/3 | €7,163 | €30,810 | +€23,647 | +330% |
| Remuneration and social security | 454/9 | €18,000 | - | -€18,000 | |
| Other amounts payable | 47/48 | €30,873 | €64,786 | +€33,913 | +110% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,671 | €13,904 | +€1,234 | +9.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €45 | +€45 | |
| Other operating charges | 640/8 | €8,998 | €7,151 | -€1,847 | -20.5% |
| Gross operating margin | 9900 | €62,375 | €126,059 | +€63,683 | +102% |
| Operating profit (loss) | 9901 | €40,707 | €104,958 | +€64,252 | +158% |
| Financial income | 75/76B | €20 | €2 | -€18 | -89.8% |
| Recurring financial income | 75 | €20 | €2 | -€18 | -89.8% |
| Financial charges | 65/66B | €2,172 | €1,526 | -€646 | -29.7% |
| Recurring financial charges | 65 | €2,172 | €1,526 | -€646 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | €38,555 | €103,434 | +€64,879 | +168% |
| Income taxes | 67/77 | €11,714 | €29,760 | +€18,046 | +154% |
| Profit (loss) for the period | 9904 | €26,841 | €73,674 | +€46,833 | +174% |
| Profit (loss) for the period to be appropriated | 9905 | €26,841 | €73,674 | +€46,833 | +174% |
Next steps
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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 5 November 2026 via checked.be.