OVRC: 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.
OVRC
Largest movements
- Receivables within one year +€8,448
up €8,448 (+50.7%), from €16,659 to €25,107
of which Other amounts receivable: +€11,212
- Cash -€1,460
down €1,460 (-99.1%), from €1,473 to €13
mainly Receivables within one year (-€8,448) and Net result for the year (-€1,868)
- Deferred charges and accrued income +€656
up €656 (+60.1%), from €1,092 to €1,748
- Trade debts +€6,916
up €6,916 (+197%), from €3,518 to €10,434
- Tax, wage and social debts +€2,426
up €2,426 (+253%), from €959 to €3,385
- Profit (loss) carried forward -€1,868
down €1,868 (-11.9%), from €15,664 to €13,796
- Gross operating margin +€5,039
up €5,039, from -€2,270 to €2,769
- Taxes +€1,623
up €1,623 (+184%), from €881 to €2,504
- Other operating charges -€878
down €878 (-70.0%), from €1,253 to €375
- Financial income -€649
down €649 (-100.0%), from €649 to €0
- Financial charges -€363
down €363 (-42.6%), from €853 to €489
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 | €21,641 | €29,115 | +€7,474 | +34.5% |
| Fixed assets | 21/28 | €2,418 | €2,247 | -€171 | -7.1% |
| Tangible fixed assets | 22/27 | €2,418 | €2,247 | -€171 | -7.1% |
| Furniture and vehicles | 24 | €2,418 | €2,247 | -€171 | -7.1% |
| Current assets | 29/58 | €19,223 | €26,868 | +€7,645 | +39.8% |
| Amounts receivable within one year | 40/41 | €16,659 | €25,107 | +€8,448 | +50.7% |
| Trade receivables | 40 | €2,763 | - | -€2,763 | |
| Other amounts receivable | 41 | €13,896 | €25,107 | +€11,212 | +80.7% |
| Cash at bank and in hand | 54/58 | €1,473 | €13 | -€1,460 | -99.1% |
| Deferred charges and accrued income | 490/1 | €1,092 | €1,748 | +€656 | +60.1% |
| Total equity and liabilities | 10/49 | €21,641 | €29,115 | +€7,474 | +34.5% |
| Equity | 10/15 | €17,164 | €15,296 | -€1,868 | -10.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,664 | €13,796 | -€1,868 | -11.9% |
| Amounts payable | 17/49 | €4,477 | €13,819 | +€9,343 | +209% |
| Amounts payable within one year | 42/48 | €4,477 | €13,819 | +€9,343 | +209% |
| Trade debts | 44 | €3,518 | €10,434 | +€6,916 | +197% |
| Suppliers | 440/4 | €3,518 | €10,434 | +€6,916 | +197% |
| Taxes, remuneration and social security | 45 | €959 | €3,385 | +€2,426 | +253% |
| Taxes | 450/3 | €959 | €3,385 | +€2,426 | +253% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,238 | €1,269 | +€31 | +2.5% |
| Other operating charges | 640/8 | €1,253 | €375 | -€878 | -70.0% |
| Non-recurring operating charges | 66A | €322 | - | -€322 | |
| Gross operating margin | 9900 | -€2,270 | €2,769 | +€5,039 | |
| Operating profit (loss) | 9901 | -€5,083 | €1,125 | +€6,207 | |
| Financial income | 75/76B | €649 | €0 | -€649 | -100.0% |
| Recurring financial income | 75 | €649 | €0 | -€649 | -100.0% |
| Financial charges | 65/66B | €853 | €489 | -€363 | -42.6% |
| Recurring financial charges | 65 | €853 | €489 | -€363 | -42.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,286 | €635 | +€5,922 | |
| Income taxes | 67/77 | €881 | €2,504 | +€1,623 | +184% |
| Profit (loss) for the period | 9904 | -€6,167 | -€1,868 | +€4,299 | +69.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,167 | -€1,868 | +€4,299 | +69.7% |
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 30 October 2026 via checked.be.