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
- Tangible fixed assets +€1.2m
up €1.2m (+168.7%), from €738,368 to €2.0m
- Revaluation surpluses +€1.4m
new in 2025: €1.4m
- Trade debts -€113,937
down €113,937 (-99.7%), from €114,237 to €300
- Other debts +€109,671
up €109,671 (+1013.6%), from €10,820 to €120,491
- Debts after one year -€63,164
down €63,164 (-10.2%), from €616,871 to €553,707
of which Financial debts: -€63,164
- Profit (loss) carried forward -€57,314
down €57,314 (-231.1%), from -€24,804 to -€82,117
- Depreciation +€60,854
up €60,854 (+99.8%), from €60,951 to €121,805
- Purchases and services -€8,265
no longer reported in 2025 (was €8,265)
- Financial charges -€2,094
down €2,094 (-11.5%), from €18,226 to €16,132
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 | €798,151 | €2,048,585 | +€1.3m | +156.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €738,368 | €1,984,056 | +€1.2m | +168.7% |
| Tangible fixed assets | 22/27 | €738,368 | €1,984,056 | +€1.2m | +168.7% |
| Land and buildings | 22 | €738,368 | €1,984,056 | +€1.2m | +168.7% |
| Current assets | 29/58 | €59,783 | €64,529 | +€4,746 | +7.9% |
| Amounts receivable within one year | 40/41 | €47,721 | €44,285 | -€3,436 | -7.2% |
| Trade receivables | 40 | €18,750 | €714 | -€18,036 | -96.2% |
| Other amounts receivable | 41 | €28,971 | €43,571 | +€14,600 | +50.4% |
| Cash at bank and in hand | 54/58 | €10,674 | €19,836 | +€9,161 | +85.8% |
| Deferred charges and accrued income | 490/1 | €1,388 | €409 | -€979 | -70.6% |
| Total equity and liabilities | 10/49 | €798,151 | €2,048,585 | +€1.3m | +156.7% |
| Equity | 10/15 | -€1,647 | €1,304,027 | +€1.3m | |
| Contributions | 10/11 | €6,859 | €6,859 | = | 0.0% |
| Revaluation surpluses | 12 | - | €1,362,988 | +€1.4m | |
| Reserves | 13 | €16,167 | €16,167 | = | 0.0% |
| Distributable reserves | 133 | €16,167 | €16,167 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,804 | -€82,117 | -€57,314 | -231.1% |
| Investment grants | 15 | €130 | €130 | = | 0.0% |
| Amounts payable | 17/49 | €799,798 | €744,558 | -€55,240 | -6.9% |
| Amounts payable after more than one year | 17 | €616,871 | €553,707 | -€63,164 | -10.2% |
| Financial debts | 170/4 | €413,671 | €350,507 | -€63,164 | -15.3% |
| Other amounts payable | 178/9 | €203,200 | €203,200 | = | 0.0% |
| Amounts payable within one year | 42/48 | €182,927 | €183,955 | +€1,029 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €57,870 | €63,164 | +€5,294 | +9.1% |
| Trade debts | 44 | €114,237 | €300 | -€113,937 | -99.7% |
| Suppliers | 440/4 | €114,237 | €300 | -€113,937 | -99.7% |
| Other amounts payable | 47/48 | €10,820 | €120,491 | +€109,671 | +1013.6% |
| Accrued charges and deferred income | 492/3 | €0 | €6,895 | +€6,895 | |
| Non-recurring operating income | 76A | €820 | - | -€820 | |
| Goods, raw materials, services and sundry goods | 60/61 | €8,265 | - | -€8,265 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,951 | €121,805 | +€60,854 | +99.8% |
| Other operating charges | 640/8 | €9,606 | €9,688 | +€82 | +0.9% |
| Gross operating margin | 9900 | €89,493 | €90,311 | +€818 | +0.9% |
| Operating profit (loss) | 9901 | €18,936 | -€41,182 | -€60,119 | |
| Financial charges | 65/66B | €18,226 | €16,132 | -€2,094 | -11.5% |
| Recurring financial charges | 65 | €18,226 | €16,132 | -€2,094 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €711 | -€57,314 | -€58,024 | |
| Profit (loss) for the period | 9904 | €711 | -€57,314 | -€58,024 | |
| Profit (loss) for the period to be appropriated | 9905 | €711 | -€57,314 | -€58,024 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.