OVIMA: what changed
Two fiscal 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.
OVIMA
Largest movements
- Tangible fixed assets +€7,546
up €7,546 (+4.9%), from €154,706 to €162,251
of which Land and buildings: +€8,402
- Cash +€2,696
up €2,696 (+15.7%), from €17,170 to €19,866
mainly Depreciation (+€11,780) and Other debts (+€8,802)
- Other debts +€8,802
up €8,802 (+9.2%), from €95,207 to €104,009
- Gross operating margin -€2,933
down €2,933 (-14.2%), from €20,727 to €17,794
- Depreciation -€924
down €924 (-7.3%), from €12,704 to €11,780
- Other operating charges +€389
up €389 (+7.9%), from €4,892 to €5,281
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.
Cash bridge derived
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 | €171,876 | €182,118 | +€10,242 | +6.0% |
| Fixed assets | 21/28 | €154,706 | €162,251 | +€7,546 | +4.9% |
| Tangible fixed assets | 22/27 | €154,706 | €162,251 | +€7,546 | +4.9% |
| Land and buildings | 22 | €149,852 | €158,254 | +€8,402 | +5.6% |
| Furniture and vehicles | 24 | €4,853 | €3,997 | -€856 | -17.6% |
| Current assets | 29/58 | €17,170 | €19,866 | +€2,696 | +15.7% |
| Cash at bank and in hand | 54/58 | €17,170 | €19,866 | +€2,696 | +15.7% |
| Total equity and liabilities | 10/49 | €171,876 | €182,118 | +€10,242 | +6.0% |
| Equity | 10/15 | €74,710 | €75,260 | +€550 | +0.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €23,881 | €23,881 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €17,681 | €17,681 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,171 | -€10,620 | +€550 | +4.9% |
| Amounts payable | 17/49 | €97,166 | €106,857 | +€9,691 | +10.0% |
| Amounts payable within one year | 42/48 | €96,715 | €106,857 | +€10,142 | +10.5% |
| Trade debts | 44 | €1,102 | €2,443 | +€1,341 | +121.7% |
| Suppliers | 440/4 | €1,102 | €2,443 | +€1,341 | +121.7% |
| Taxes, remuneration and social security | 45 | €406 | €406 | = | 0.0% |
| Taxes | 450/3 | €406 | €406 | = | 0.0% |
| Other amounts payable | 47/48 | €95,207 | €104,009 | +€8,802 | +9.2% |
| Accrued charges and deferred income | 492/3 | €451 | - | -€451 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,704 | €11,780 | -€924 | -7.3% |
| Other operating charges | 640/8 | €4,892 | €5,281 | +€389 | +7.9% |
| Gross operating margin | 9900 | €20,727 | €17,794 | -€2,933 | -14.2% |
| Operating profit (loss) | 9901 | €3,131 | €733 | -€2,398 | -76.6% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €295 | €183 | -€112 | -38.1% |
| Recurring financial charges | 65 | €295 | €183 | -€112 | -38.1% |
| Profit (loss) for the period before taxes | 9903 | €2,840 | €550 | -€2,289 | -80.6% |
| Profit (loss) for the period | 9904 | €2,840 | €550 | -€2,289 | -80.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,840 | €550 | -€2,289 | -80.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.