Ovius: 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.
Ovius
Largest movements
- Cash +€129,925
up €129,925 (+316.7%), from €41,023 to €170,948
mainly Contributions, distributions and other (+€150,031) and Trade debts (+€64,013)
- Stocks and contracts -€44,516
down €44,516 (-100.0%), from €44,516 to €0
- Receivables within one year +€31,526
up €31,526 (+39.7%), from €79,373 to €110,899
of which Other amounts receivable: +€25,939
- Tangible fixed assets +€20,342
up €20,342 (+19.4%), from €104,599 to €124,941
of which Other tangible fixed assets: +€23,728
- Deferred charges and accrued income +€5,321
up €5,321 (+483.9%), from €1,100 to €6,421
- Contributions +€150,031
up €150,031 (+806.6%), from €18,600 to €168,631
- Trade debts +€64,013
up €64,013 (+54.5%), from €117,499 to €181,512
- Other debts -€59,112
down €59,112 (-100.0%), from €59,112 to €0
- Accrued charges and deferred income -€33,602
down €33,602 (-87.0%), from €38,641 to €5,038
- Profit (loss) carried forward +€27,948
up €27,948 (+141.1%), from €19,810 to €47,758
- Gross operating margin +€68,877
up €68,877 (+205.7%), from €33,488 to €102,364
- Staff costs +€32,490
up €32,490 (+643.1%), from €5,052 to €37,543
- Taxes +€8,894
up €8,894 (+633.4%), from €1,404 to €10,298
- Depreciation +€8,776
up €8,776 (+57.6%), from €15,244 to €24,020
- Financial charges +€2,900
up €2,900 (+349.2%), from €831 to €3,731
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 | €283,983 | €424,427 | +€140,444 | +49.5% |
| Fixed assets | 21/28 | €117,972 | €136,160 | +€18,188 | +15.4% |
| Intangible fixed assets | 21 | €4,373 | €2,219 | -€2,154 | -49.3% |
| Tangible fixed assets | 22/27 | €104,599 | €124,941 | +€20,342 | +19.4% |
| Furniture and vehicles | 24 | €2,597 | €4,282 | +€1,685 | +64.9% |
| Leasing and similar rights | 25 | €5,072 | €0 | -€5,072 | -100.0% |
| Other tangible fixed assets | 26 | €96,931 | €120,659 | +€23,728 | +24.5% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €166,011 | €288,267 | +€122,257 | +73.6% |
| Stocks and contracts in progress | 3 | €44,516 | €0 | -€44,516 | -100.0% |
| Stocks | 30/36 | €44,516 | €0 | -€44,516 | -100.0% |
| Amounts receivable within one year | 40/41 | €79,373 | €110,899 | +€31,526 | +39.7% |
| Trade receivables | 40 | €60,144 | €65,731 | +€5,587 | +9.3% |
| Other amounts receivable | 41 | €19,228 | €45,167 | +€25,939 | +134.9% |
| Cash at bank and in hand | 54/58 | €41,023 | €170,948 | +€129,925 | +316.7% |
| Deferred charges and accrued income | 490/1 | €1,100 | €6,421 | +€5,321 | +483.9% |
| Total equity and liabilities | 10/49 | €283,983 | €424,427 | +€140,444 | +49.5% |
| Equity | 10/15 | €38,410 | €216,389 | +€177,979 | +463.4% |
| Contributions | 10/11 | €18,600 | €168,631 | +€150,031 | +806.6% |
| Profit (loss) carried forward | 14 | €19,810 | €47,758 | +€27,948 | +141.1% |
| Amounts payable | 17/49 | €245,572 | €208,038 | -€37,535 | -15.3% |
| Amounts payable after more than one year | 17 | €20,000 | €15,556 | -€4,444 | -22.2% |
| Financial debts | 170/4 | €20,000 | €15,556 | -€4,444 | -22.2% |
| Amounts payable within one year | 42/48 | €186,932 | €187,443 | +€511 | +0.3% |
| Financial debts | 43 | €363 | €94 | -€269 | -74.1% |
| Credit institutions | 430/8 | €363 | €94 | -€269 | -74.1% |
| Trade debts | 44 | €117,499 | €181,512 | +€64,013 | +54.5% |
| Suppliers | 440/4 | €117,499 | €181,512 | +€64,013 | +54.5% |
| Taxes, remuneration and social security | 45 | €9,958 | €5,837 | -€4,121 | -41.4% |
| Taxes | 450/3 | €6,415 | €272 | -€6,142 | -95.8% |
| Remuneration and social security | 454/9 | €3,544 | €5,565 | +€2,021 | +57.0% |
| Other amounts payable | 47/48 | €59,112 | €0 | -€59,112 | -100.0% |
| Accrued charges and deferred income | 492/3 | €38,641 | €5,038 | -€33,602 | -87.0% |
| Remuneration, social security and pensions | 62 | €5,052 | €37,543 | +€32,490 | +643.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,244 | €24,020 | +€8,776 | +57.6% |
| Other operating charges | 640/8 | €1,422 | €672 | -€751 | -52.8% |
| Gross operating margin | 9900 | €33,488 | €102,364 | +€68,877 | +205.7% |
| Operating profit (loss) | 9901 | €11,769 | €40,130 | +€28,361 | +241.0% |
| Financial income | 75/76B | €461 | €1,847 | +€1,386 | +300.5% |
| Recurring financial income | 75 | €461 | €1,847 | +€1,386 | +300.5% |
| Financial charges | 65/66B | €831 | €3,731 | +€2,900 | +349.2% |
| Recurring financial charges | 65 | €831 | €3,731 | +€2,900 | +349.2% |
| Profit (loss) for the period before taxes | 9903 | €11,399 | €38,246 | +€26,847 | +235.5% |
| Income taxes | 67/77 | €1,404 | €10,298 | +€8,894 | +633.4% |
| Profit (loss) for the period | 9904 | €9,995 | €27,948 | +€17,953 | +179.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,995 | €27,948 | +€17,953 | +179.6% |
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 7 October 2026 via checked.be.