OVIUM: what changed
OVIUM
Largest movements
- Tangible fixed assets -€50,125
down €50,125 (-22.8%), from €220,051 to €169,926
of which Furniture and vehicles: -€45,912
- Receivables within one year +€37,443
up €37,443 (+29.7%), from €126,235 to €163,678
of which Other amounts receivable: +€41,659
- Cash +€5,405
up €5,405 (+34.9%), from €15,482 to €20,887
mainly Net result for the year (+€69,826) and Depreciation (+€54,313)
- Reserves -€45,110
down €45,110 (-100%), from €45,110 to €0
- Current portion of long-term debt +€39,305
up €39,305 (+56.9%), from €69,051 to €108,356
- Other debts +€24,338
up €24,338 (+53.5%), from €45,487 to €69,826
- Tax, wage and social debts -€13,372
down €13,372 (-39.7%), from €33,721 to €20,349
- Debts after one year -€9,285
down €9,285 (-5.8%), from €159,826 to €150,541
- Gross operating margin -€24,936
down €24,936 (-13.4%), from €186,210 to €161,275
- Taxes +€14,072
up €14,072 (+70.9%), from €19,840 to €33,912
- Depreciation +€10,206
up €10,206 (+23.1%), from €44,107 to €54,313
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €363,864 | €356,372 | -€7,492 | -2.1% |
| Fixed assets | 21/28 | €220,051 | €169,926 | -€50,125 | -22.8% |
| Tangible fixed assets | 22/27 | €220,051 | €169,926 | -€50,125 | -22.8% |
| Furniture and vehicles | 24 | €189,098 | €143,186 | -€45,912 | -24.3% |
| Other tangible fixed assets | 26 | €30,953 | €26,740 | -€4,213 | -13.6% |
| Current assets | 29/58 | €143,813 | €186,446 | +€42,633 | +29.6% |
| Amounts receivable within one year | 40/41 | €126,235 | €163,678 | +€37,443 | +29.7% |
| Trade receivables | 40 | €37,020 | €32,804 | -€4,216 | -11.4% |
| Other amounts receivable | 41 | €89,215 | €130,875 | +€41,659 | +46.7% |
| Cash at bank and in hand | 54/58 | €15,482 | €20,887 | +€5,405 | +34.9% |
| Deferred charges and accrued income | 490/1 | €2,095 | €1,881 | -€215 | -10.2% |
| Total equity and liabilities | 10/49 | €363,864 | €356,372 | -€7,492 | -2.1% |
| Equity | 10/15 | €49,110 | €4,000 | -€45,110 | -91.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €45,110 | €0 | -€45,110 | -100% |
| Distributable reserves | 133 | €45,110 | €0 | -€45,110 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €314,753 | €352,372 | +€37,618 | +12.0% |
| Amounts payable after more than one year | 17 | €159,826 | €150,541 | -€9,285 | -5.8% |
| Financial debts | 170/4 | €159,826 | €150,541 | -€9,285 | -5.8% |
| Amounts payable within one year | 42/48 | €154,927 | €201,830 | +€46,904 | +30.3% |
| Current portion of amounts payable after more than one year | 42 | €69,051 | €108,356 | +€39,305 | +56.9% |
| Trade debts | 44 | €6,668 | €3,300 | -€3,367 | -50.5% |
| Suppliers | 440/4 | €6,668 | €3,300 | -€3,367 | -50.5% |
| Taxes, remuneration and social security | 45 | €33,721 | €20,349 | -€13,372 | -39.7% |
| Taxes | 450/3 | €33,721 | €20,349 | -€13,372 | -39.7% |
| Other amounts payable | 47/48 | €45,487 | €69,826 | +€24,338 | +53.5% |
| Non-recurring operating income | 76A | €0 | €2,000 | +€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,107 | €54,313 | +€10,206 | +23.1% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Non-recurring operating charges | 66A | €75,864 | €0 | -€75,864 | -100% |
| Gross operating margin | 9900 | €186,210 | €161,275 | -€24,936 | -13.4% |
| Operating profit (loss) | 9901 | €65,790 | €106,500 | +€40,710 | +61.9% |
| Financial income | 75/76B | €7,215 | €6,073 | -€1,143 | -15.8% |
| Recurring financial income | 75 | €7,215 | €6,073 | -€1,143 | -15.8% |
| Financial charges | 65/66B | €7,679 | €8,835 | +€1,157 | +15.1% |
| Recurring financial charges | 65 | €7,679 | €8,835 | +€1,157 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €65,327 | €103,737 | +€38,410 | +58.8% |
| Income taxes | 67/77 | €19,840 | €33,912 | +€14,072 | +70.9% |
| Profit (loss) for the period | 9904 | €45,487 | €69,826 | +€24,338 | +53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €45,487 | €69,826 | +€24,338 | +53.5% |
Next steps
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 8 November 2026 via checked.be.