OVIMO: 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.
OVIMO
Largest movements
- Receivables within one year -€1.5m
down €1.5m (-98.7%), from €1.5m to €18,445
of which Other amounts receivable: -€1.4m
- Current investments +€725,128
up €725,128 (+31.4%), from €2.3m to €3.0m
- Cash +€229,156
up €229,156 (+767.9%), from €29,840 to €258,996
mainly Receivables within one year (+€1.5m) and Depreciation (+€49,998)
- Tax, wage and social debts -€417,997
down €417,997 (-99.7%), from €419,202 to €1,205
- Reserves -€62,071
down €62,071 (-1.4%), from €4.4m to €4.3m
of which Distributable reserves: -€62,071
- Financial income -€4.5m
down €4.5m (-98.4%), from €4.6m to €70,937
- Taxes -€422,049
down €422,049 (-98.3%), from €429,225 to €7,176
- Gross operating margin -€86,096
down €86,096 (-89.6%), from €96,060 to €9,964
- Depreciation +€6,626
up €6,626 (+15.3%), from €43,373 to €49,998
- Financial charges +€1,332
up €1,332 (+63.2%), from €2,109 to €3,441
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 | €4,908,625 | €4,455,580 | -€453,045 | -9.2% |
| Fixed assets | 21/28 | €1,095,443 | €1,142,045 | +€46,602 | +4.3% |
| Tangible fixed assets | 22/27 | €1,095,443 | €1,141,141 | +€45,698 | +4.2% |
| Land and buildings | 22 | €1,093,556 | €1,136,567 | +€43,011 | +3.9% |
| Furniture and vehicles | 24 | €1,887 | €4,574 | +€2,687 | +142.4% |
| Financial fixed assets | 28 | - | €904 | +€904 | |
| Current assets | 29/58 | €3,813,182 | €3,313,535 | -€499,647 | -13.1% |
| Amounts receivable within one year | 40/41 | €1,472,907 | €18,445 | -€1.5m | -98.7% |
| Trade receivables | 40 | €19,338 | €2,428 | -€16,910 | -87.4% |
| Other amounts receivable | 41 | €1,453,569 | €16,016 | -€1.4m | -98.9% |
| Current investments | 50/53 | €2,310,435 | €3,035,563 | +€725,128 | +31.4% |
| Cash at bank and in hand | 54/58 | €29,840 | €258,996 | +€229,156 | +767.9% |
| Deferred charges and accrued income | 490/1 | - | €532 | +€532 | |
| Total equity and liabilities | 10/49 | €4,908,625 | €4,455,580 | -€453,045 | -9.2% |
| Equity | 10/15 | €4,437,746 | €4,375,675 | -€62,071 | -1.4% |
| 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 | €4,374,811 | €4,312,741 | -€62,071 | -1.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €4,368,611 | €4,306,541 | -€62,071 | -1.4% |
| Profit (loss) carried forward | 14 | €935 | €935 | = | 0.0% |
| Amounts payable | 17/49 | €470,879 | €79,904 | -€390,975 | -83.0% |
| Amounts payable within one year | 42/48 | €465,150 | €77,406 | -€387,744 | -83.4% |
| Trade debts | 44 | €13,562 | - | -€13,562 | |
| Suppliers | 440/4 | €13,562 | - | -€13,562 | |
| Taxes, remuneration and social security | 45 | €419,202 | €1,205 | -€417,997 | -99.7% |
| Taxes | 450/3 | €419,202 | €1,205 | -€417,997 | -99.7% |
| Other amounts payable | 47/48 | €32,386 | €76,201 | +€43,816 | +135.3% |
| Accrued charges and deferred income | 492/3 | €5,729 | €2,498 | -€3,231 | -56.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,373 | €49,998 | +€6,626 | +15.3% |
| Other operating charges | 640/8 | €7,185 | €8,236 | +€1,050 | +14.6% |
| Gross operating margin | 9900 | €96,060 | €9,964 | -€86,096 | -89.6% |
| Operating profit (loss) | 9901 | €45,502 | -€48,270 | -€93,772 | |
| Financial income | 75/76B | €4,568,997 | €70,937 | -€4.5m | -98.4% |
| Recurring financial income | 75 | €4,568,997 | €70,937 | -€4.5m | -98.4% |
| Financial charges | 65/66B | €2,109 | €3,441 | +€1,332 | +63.2% |
| Recurring financial charges | 65 | €2,109 | €3,441 | +€1,332 | +63.2% |
| Profit (loss) for the period before taxes | 9903 | €4,612,390 | €19,226 | -€4.6m | -99.6% |
| Income taxes | 67/77 | €429,225 | €7,176 | -€422,049 | -98.3% |
| Profit (loss) for the period | 9904 | €4,183,166 | €12,050 | -€4.2m | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,183,166 | €12,050 | -€4.2m | -99.7% |
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 28 September 2026 via checked.be.