OVZ 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.
OVZ CONSULTING
Largest movements
- Financial fixed assets +€322,100
new in 2025: €322,100
- Current investments -€300,000
down €300,000 (-100%), from €300,000 to €0
- Cash +€187,189
up €187,189 (+288%), from €64,896 to €252,084
mainly Current investments (+€300,000) and Net result for the year (+€171,599)
- Receivables within one year -€31,214
down €31,214 (-41.6%), from €75,020 to €43,806
of which Trade receivables: -€31,214
- Reserves +€171,599
up €171,599 (+53.6%), from €320,293 to €491,892
No income-statement line moved by more than 1% of the activity.
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 | €443,587 | €618,148 | +€174,562 | +39.4% |
| Fixed assets | 21/28 | €571 | €322,258 | +€321,687 | +56,337% |
| Tangible fixed assets | 22/27 | €571 | €158 | -€413 | -72.3% |
| Plant, machinery and equipment | 23 | €571 | €158 | -€413 | -72.3% |
| Financial fixed assets | 28 | - | €322,100 | +€322,100 | |
| Current assets | 29/58 | €443,016 | €295,890 | -€147,125 | -33.2% |
| Amounts receivable within one year | 40/41 | €75,020 | €43,806 | -€31,214 | -41.6% |
| Trade receivables | 40 | €75,020 | €43,806 | -€31,214 | -41.6% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €300,000 | €0 | -€300,000 | -100% |
| Cash at bank and in hand | 54/58 | €64,896 | €252,084 | +€187,189 | +288% |
| Deferred charges and accrued income | 490/1 | €3,100 | €0 | -€3,100 | -100% |
| Total equity and liabilities | 10/49 | €443,587 | €618,148 | +€174,562 | +39.4% |
| Equity | 10/15 | €323,293 | €494,892 | +€171,599 | +53.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €320,293 | €491,892 | +€171,599 | +53.6% |
| Distributable reserves | 133 | €320,293 | €491,892 | +€171,599 | +53.6% |
| Amounts payable | 17/49 | €120,294 | €123,256 | +€2,962 | +2.5% |
| Amounts payable within one year | 42/48 | €119,511 | €123,256 | +€3,745 | +3.1% |
| Trade debts | 44 | €930 | €1,161 | +€231 | +24.8% |
| Suppliers | 440/4 | €930 | €1,161 | +€231 | +24.8% |
| Taxes, remuneration and social security | 45 | €116,128 | €117,647 | +€1,519 | +1.3% |
| Taxes | 450/3 | €116,128 | €117,647 | +€1,519 | +1.3% |
| Other amounts payable | 47/48 | €2,454 | €4,449 | +€1,995 | +81.3% |
| Accrued charges and deferred income | 492/3 | €782 | €0 | -€782 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €413 | €413 | = | 0.0% |
| Other operating charges | 640/8 | €192 | €212 | +€20 | +10.4% |
| Gross operating margin | 9900 | €217,838 | €219,844 | +€2,006 | +0.9% |
| Operating profit (loss) | 9901 | €217,233 | €219,219 | +€1,986 | +0.9% |
| Financial income | 75/76B | €5,697 | €3,904 | -€1,792 | -31.5% |
| Recurring financial income | 75 | €5,697 | €3,904 | -€1,792 | -31.5% |
| Financial charges | 65/66B | €75 | €150 | +€75 | +99.3% |
| Recurring financial charges | 65 | €75 | €150 | +€75 | +99.3% |
| Profit (loss) for the period before taxes | 9903 | €222,854 | €222,974 | +€119 | +0.1% |
| Income taxes | 67/77 | €53,032 | €51,374 | -€1,658 | -3.1% |
| Profit (loss) for the period | 9904 | €169,822 | €171,599 | +€1,778 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €169,822 | €171,599 | +€1,778 | +1.0% |
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 25 October 2026 via checked.be.