OVREN CONSULTING: 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.
OVREN CONSULTING
Largest movements
- Cash -€32,680
down €32,680 (-59.2%), from €55,171 to €22,491
mainly Receivables within one year (-€24,440) and Net result for the year (-€17,495)
- Receivables within one year +€24,440
up €24,440 (+93.1%), from €26,264 to €50,704
of which Other amounts receivable: +€39,304
- Profit (loss) carried forward -€17,495
down €17,495 (-20.5%), from €85,411 to €67,917
- Trade debts +€10,497
up €10,497 (+768%), from €1,367 to €11,864
- Other debts -€1,795
down €1,795 (-10.4%), from €17,207 to €15,412
- Gross operating margin -€127,495
down €127,495, from €111,053 to -€16,442
- Taxes -€23,813
no longer reported in 2025 (was €23,813)
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 | €132,799 | €124,007 | -€8,793 | -6.6% |
| Fixed assets | 21/28 | €1,364 | €812 | -€553 | -40.5% |
| Tangible fixed assets | 22/27 | €1,364 | €812 | -€553 | -40.5% |
| Plant, machinery and equipment | 23 | €1,364 | €812 | -€553 | -40.5% |
| Current assets | 29/58 | €131,435 | €123,195 | -€8,240 | -6.3% |
| Amounts receivable within one year | 40/41 | €26,264 | €50,704 | +€24,440 | +93.1% |
| Trade receivables | 40 | €24,749 | €9,886 | -€14,864 | -60.1% |
| Other amounts receivable | 41 | €1,515 | €40,819 | +€39,304 | +2,594% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €55,171 | €22,491 | -€32,680 | -59.2% |
| Total equity and liabilities | 10/49 | €132,799 | €124,007 | -€8,793 | -6.6% |
| Equity | 10/15 | €90,411 | €72,917 | -€17,495 | -19.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,411 | €67,917 | -€17,495 | -20.5% |
| Amounts payable | 17/49 | €42,388 | €51,090 | +€8,702 | +20.5% |
| Amounts payable within one year | 42/48 | €42,388 | €51,090 | +€8,702 | +20.5% |
| Trade debts | 44 | €1,367 | €11,864 | +€10,497 | +768% |
| Suppliers | 440/4 | €1,367 | €11,864 | +€10,497 | +768% |
| Taxes, remuneration and social security | 45 | €23,813 | €23,813 | = | 0.0% |
| Taxes | 450/3 | €23,813 | €23,813 | = | 0.0% |
| Other amounts payable | 47/48 | €17,207 | €15,412 | -€1,795 | -10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,331 | €553 | -€778 | -58.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €111,053 | -€16,442 | -€127,495 | |
| Operating profit (loss) | 9901 | €109,335 | -€17,395 | -€126,729 | |
| Financial charges | 65/66B | €110 | €100 | -€10 | -9.0% |
| Recurring financial charges | 65 | €110 | €100 | -€10 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €109,225 | -€17,495 | -€126,719 | |
| Income taxes | 67/77 | €23,813 | - | -€23,813 | |
| Profit (loss) for the period | 9904 | €85,411 | -€17,495 | -€102,906 | |
| Profit (loss) for the period to be appropriated | 9905 | €85,411 | -€17,495 | -€102,906 |
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 26 October 2026 via checked.be.