OVJS IMMO: what changed
Two financial 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.
OVJS IMMO
Largest movements
- Tangible fixed assets +€162,954
up €162,954 (+33.7%), from €484,244 to €647,199
of which Land and buildings: +€160,175
- Cash -€25,814
down €25,814 (-26.3%), from €98,180 to €72,366
mainly Investment in fixed assets (net) (-€180,728) and Other debts (-€35,691)
- Profit (loss) carried forward +€98,067
up €98,067 (+321%), from €30,543 to €128,610
- Trade debts +€61,685
up €61,685 (+241%), from €25,562 to €87,247
- Tax, wage and social debts +€47,602
up €47,602 (+228%), from €20,841 to €68,444
of which Taxes: +€40,624
- Other debts -€35,691
down €35,691 (-34.2%), from €104,296 to €68,604
- Debts after one year -€26,588
down €26,588 (-6.8%), from €392,281 to €365,693
- Gross operating margin +€48,283
up €48,283 (+39.4%), from €122,568 to €170,850
- Depreciation -€43,835
down €43,835 (-71.2%), from €61,608 to €17,773
- Taxes +€22,479
up €22,479 (+219%), from €10,245 to €32,724
- Other operating charges +€2,194
up €2,194 (+566%), from €387 to €2,581
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.
Derived cash bridge
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 | €602,118 | €744,067 | +€141,949 | +23.6% |
| Fixed assets | 21/28 | €484,244 | €647,199 | +€162,954 | +33.7% |
| Tangible fixed assets | 22/27 | €484,244 | €647,199 | +€162,954 | +33.7% |
| Land and buildings | 22 | €484,244 | €644,420 | +€160,175 | +33.1% |
| Furniture and vehicles | 24 | - | €2,779 | +€2,779 | |
| Current assets | 29/58 | €117,873 | €96,869 | -€21,005 | -17.8% |
| Amounts receivable within one year | 40/41 | €19,531 | €22,034 | +€2,503 | +12.8% |
| Trade receivables | 40 | €19,531 | €18,395 | -€1,137 | -5.8% |
| Other amounts receivable | 41 | - | €3,640 | +€3,640 | |
| Cash at bank and in hand | 54/58 | €98,180 | €72,366 | -€25,814 | -26.3% |
| Deferred charges and accrued income | 490/1 | €162 | €2,468 | +€2,306 | +1,424% |
| Total equity and liabilities | 10/49 | €602,118 | €744,067 | +€141,949 | +23.6% |
| Equity | 10/15 | €32,443 | €130,510 | +€98,067 | +302% |
| Contributions | 10/11 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,543 | €128,610 | +€98,067 | +321% |
| Amounts payable | 17/49 | €569,675 | €613,557 | +€43,883 | +7.7% |
| Amounts payable after more than one year | 17 | €392,281 | €365,693 | -€26,588 | -6.8% |
| Financial debts | 170/4 | €392,281 | €365,693 | -€26,588 | -6.8% |
| Amounts payable within one year | 42/48 | €170,445 | €247,865 | +€77,419 | +45.4% |
| Current portion of amounts payable after more than one year | 42 | €19,746 | €23,569 | +€3,823 | +19.4% |
| Trade debts | 44 | €25,562 | €87,247 | +€61,685 | +241% |
| Suppliers | 440/4 | €25,562 | €87,247 | +€61,685 | +241% |
| Taxes, remuneration and social security | 45 | €20,841 | €68,444 | +€47,602 | +228% |
| Taxes | 450/3 | €20,841 | €61,465 | +€40,624 | +195% |
| Remuneration and social security | 454/9 | - | €6,979 | +€6,979 | |
| Other amounts payable | 47/48 | €104,296 | €68,604 | -€35,691 | -34.2% |
| Accrued charges and deferred income | 492/3 | €6,948 | - | -€6,948 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,608 | €17,773 | -€43,835 | -71.2% |
| Other operating charges | 640/8 | €387 | €2,581 | +€2,194 | +566% |
| Gross operating margin | 9900 | €122,568 | €170,850 | +€48,283 | +39.4% |
| Operating profit (loss) | 9901 | €60,573 | €150,496 | +€89,923 | +148% |
| Financial charges | 65/66B | €19,784 | €19,705 | -€79 | -0.4% |
| Recurring financial charges | 65 | €19,784 | €19,705 | -€79 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €40,788 | €130,790 | +€90,002 | +221% |
| Income taxes | 67/77 | €10,245 | €32,724 | +€22,479 | +219% |
| Profit (loss) for the period | 9904 | €30,543 | €98,067 | +€67,523 | +221% |
| Profit (loss) for the period to be appropriated | 9905 | €30,543 | €98,067 | +€67,523 | +221% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.