OVIDIUS CONSULTANCY: 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.
OVIDIUS CONSULTANCY
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Current portion of long-term debt -€10,000
no longer reported in 2025 (was €10,000)
- Tax, wage and social debts +€9,149
up €9,149 (+179%), from €5,102 to €14,251
- Other debts -€8,809
down €8,809 (-19.6%), from €44,993 to €36,183
- Short-term financial debts +€4,698
up €4,698 (+27.8%), from €16,883 to €21,581
- Trade debts +€3,255
up €3,255 (+560%), from €581 to €3,836
- Gross operating margin +€94,772
up €94,772, from -€23,912 to €70,861
- Taxes +€57,881
up €57,881 (+11,585%), from €500 to €58,381
- Financial charges +€2,981
up €2,981 (+59.0%), from €5,053 to €8,035
- Other operating charges -€2,234
down €2,234 (-56.4%), from €3,962 to €1,729
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €280,702 | €280,234 | -€469 | -0.2% |
| Fixed assets | 21/28 | €4,331 | €2,842 | -€1,490 | -34.4% |
| Tangible fixed assets | 22/27 | €4,331 | €2,842 | -€1,490 | -34.4% |
| Plant, machinery and equipment | 23 | €3,904 | €2,521 | -€1,383 | -35.4% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €428 | €321 | -€107 | -25.0% |
| Current assets | 29/58 | €276,371 | €277,392 | +€1,021 | +0.4% |
| Amounts receivable after more than one year | 29 | €225,000 | €225,000 | = | 0.0% |
| Other amounts receivable | 291 | €225,000 | €225,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €50,032 | €50,487 | +€455 | +0.9% |
| Trade receivables | 40 | €40,532 | €40,987 | +€455 | +1.1% |
| Other amounts receivable | 41 | €9,500 | €9,500 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €1,339 | €1,905 | +€566 | +42.3% |
| Total equity and liabilities | 10/49 | €280,702 | €280,234 | -€469 | -0.2% |
| Equity | 10/15 | €203,143 | €204,382 | +€1,238 | +0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €82,688 | €82,688 | = | 0.0% |
| Distributable reserves | 133 | €82,688 | €82,688 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,255 | €115,494 | +€1,238 | +1.1% |
| Amounts payable | 17/49 | €77,559 | €75,852 | -€1,707 | -2.2% |
| Amounts payable within one year | 42/48 | €77,559 | €75,852 | -€1,707 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | - | -€10,000 | |
| Financial debts | 43 | €16,883 | €21,581 | +€4,698 | +27.8% |
| Credit institutions | 430/8 | €16,883 | €21,581 | +€4,698 | +27.8% |
| Trade debts | 44 | €581 | €3,836 | +€3,255 | +560% |
| Suppliers | 440/4 | €581 | €3,836 | +€3,255 | +560% |
| Taxes, remuneration and social security | 45 | €5,102 | €14,251 | +€9,149 | +179% |
| Taxes | 450/3 | €5,102 | €14,251 | +€9,149 | +179% |
| Other amounts payable | 47/48 | €44,993 | €36,183 | -€8,809 | -19.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,319 | €1,490 | +€170 | +12.9% |
| Other operating charges | 640/8 | €3,962 | €1,729 | -€2,234 | -56.4% |
| Gross operating margin | 9900 | -€23,912 | €70,861 | +€94,772 | |
| Operating profit (loss) | 9901 | -€29,193 | €67,643 | +€96,836 | |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €5,053 | €8,035 | +€2,981 | +59.0% |
| Recurring financial charges | 65 | €5,053 | €8,035 | +€2,981 | +59.0% |
| Profit (loss) for the period before taxes | 9903 | -€34,247 | €59,619 | +€93,866 | |
| Income taxes | 67/77 | €500 | €58,381 | +€57,881 | +11,585% |
| Profit (loss) for the period | 9904 | -€34,746 | €1,238 | +€35,985 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,746 | €1,238 | +€35,985 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.