OVUM: 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.
OVUM
Largest movements
- Receivables within one year +€4,199
up €4,199, from €0 to €4,199
- Cash +€2,438
up €2,438 (+6.8%), from €35,766 to €38,204
mainly Net result for the year (+€8,527) and Trade debts (+€94)
- Profit (loss) carried forward +€8,527
up €8,527, from €0 to €8,527
- Tax, wage and social debts -€1,492
down €1,492 (-100.0%), from €1,492 to €0
- Other debts -€491
down €491 (-66.5%), from €738 to €247
- Gross operating margin -€9,332
down €9,332 (-42.4%), from €22,034 to €12,702
- Taxes -€3,392
down €3,392 (-53.1%), from €6,392 to €3,001
- Other operating charges +€481
up €481 (+84.5%), from €569 to €1,050
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,516 | €43,154 | +€6,638 | +18.2% |
| Fixed assets | 21/28 | €750 | €750 | = | 0.0% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €35,766 | €42,404 | +€6,638 | +18.6% |
| Amounts receivable within one year | 40/41 | €0 | €4,199 | +€4,199 | |
| Other amounts receivable | 41 | €0 | €4,199 | +€4,199 | |
| Cash at bank and in hand | 54/58 | €35,766 | €38,204 | +€2,438 | +6.8% |
| Total equity and liabilities | 10/49 | €36,516 | €43,154 | +€6,638 | +18.2% |
| Equity | 10/15 | €34,117 | €42,644 | +€8,527 | +25.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €33,617 | €33,617 | = | 0.0% |
| Distributable reserves | 133 | €33,617 | €33,617 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €8,527 | +€8,527 | |
| Amounts payable | 17/49 | €2,399 | €510 | -€1,890 | -78.8% |
| Amounts payable within one year | 42/48 | €2,399 | €510 | -€1,890 | -78.8% |
| Trade debts | 44 | €169 | €262 | +€94 | +55.6% |
| Suppliers | 440/4 | €169 | €262 | +€94 | +55.6% |
| Taxes, remuneration and social security | 45 | €1,492 | €0 | -€1,492 | -100.0% |
| Taxes | 450/3 | €1,492 | €0 | -€1,492 | -100.0% |
| Other amounts payable | 47/48 | €738 | €247 | -€491 | -66.5% |
| Other operating charges | 640/8 | €569 | €1,050 | +€481 | +84.5% |
| Gross operating margin | 9900 | €22,034 | €12,702 | -€9,332 | -42.4% |
| Operating profit (loss) | 9901 | €21,464 | €11,652 | -€9,813 | -45.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €87 | €124 | +€37 | +42.9% |
| Recurring financial charges | 65 | €87 | €124 | +€37 | +42.9% |
| Profit (loss) for the period before taxes | 9903 | €21,378 | €11,528 | -€9,850 | -46.1% |
| Income taxes | 67/77 | €6,392 | €3,001 | -€3,392 | -53.1% |
| Profit (loss) for the period | 9904 | €14,985 | €8,527 | -€6,458 | -43.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,985 | €8,527 | -€6,458 | -43.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.