CAERS-VAN OVERBEEK: 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.
CAERS-VAN OVERBEEK
Largest movements
- Receivables within one year +€167,029
up €167,029 (+886%), from €18,856 to €185,885
of which Other amounts receivable: +€167,526
- Cash +€54,081
up €54,081 (+117%), from €46,077 to €100,158
mainly Net result for the year (+€263,058) and Other debts (+€227,118)
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Other debts +€227,118
up €227,118 (+976%), from €23,262 to €250,380
- Debts after one year -€47,982
down €47,982 (-24.2%), from €197,872 to €149,890
- Reserves -€41,596
down €41,596 (-8.2%), from €507,784 to €466,188
of which Non-distributable reserves: -€107,206
- Tax, wage and social debts +€25,684
up €25,684 (+83.3%), from €30,843 to €56,527
- Financial income +€135,649
up €135,649 (+210%), from €64,705 to €200,353
- Taxes -€9,497
down €9,497 (-31.5%), from €30,155 to €20,658
- Gross operating margin +€7,556
up €7,556 (+8.4%), from €90,321 to €97,877
- Financial charges -€3,169
down €3,169 (-33.3%), from €9,510 to €6,341
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 | €830,197 | €993,767 | +€163,569 | +19.7% |
| Fixed assets | 21/28 | €715,264 | €707,724 | -€7,540 | -1.1% |
| Tangible fixed assets | 22/27 | €31,895 | €24,355 | -€7,540 | -23.6% |
| Plant, machinery and equipment | 23 | €12,197 | €10,638 | -€1,559 | -12.8% |
| Furniture and vehicles | 24 | €19,698 | €13,717 | -€5,982 | -30.4% |
| Financial fixed assets | 28 | €683,369 | €683,369 | = | 0.0% |
| Current assets | 29/58 | €114,933 | €286,043 | +€171,110 | +149% |
| Amounts receivable within one year | 40/41 | €18,856 | €185,885 | +€167,029 | +886% |
| Trade receivables | 40 | €1,040 | €543 | -€498 | -47.8% |
| Other amounts receivable | 41 | €17,816 | €185,342 | +€167,526 | +940% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €46,077 | €100,158 | +€54,081 | +117% |
| Total equity and liabilities | 10/49 | €830,197 | €993,767 | +€163,569 | +19.7% |
| Equity | 10/15 | €529,784 | €488,188 | -€41,596 | -7.9% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Contributions outside capital | 11 | €22,000 | €22,000 | = | 0.0% |
| Share premium | 1100/10 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €507,784 | €466,188 | -€41,596 | -8.2% |
| Non-distributable reserves | 130/1 | €107,206 | - | -€107,206 | |
| Reserves not available under the articles | 1311 | €107,206 | - | -€107,206 | |
| Distributable reserves | 133 | €400,579 | €466,188 | +€65,609 | +16.4% |
| Amounts payable | 17/49 | €300,413 | €505,579 | +€205,166 | +68.3% |
| Amounts payable after more than one year | 17 | €197,872 | €149,890 | -€47,982 | -24.2% |
| Financial debts | 170/4 | €197,872 | €149,890 | -€47,982 | -24.2% |
| Amounts payable within one year | 42/48 | €102,541 | €355,689 | +€253,148 | +247% |
| Current portion of amounts payable after more than one year | 42 | €47,025 | €47,982 | +€957 | +2.0% |
| Trade debts | 44 | €1,411 | €800 | -€611 | -43.3% |
| Suppliers | 440/4 | €1,411 | €800 | -€611 | -43.3% |
| Taxes, remuneration and social security | 45 | €30,843 | €56,527 | +€25,684 | +83.3% |
| Taxes | 450/3 | €30,843 | €56,527 | +€25,684 | +83.3% |
| Other amounts payable | 47/48 | €23,262 | €250,380 | +€227,118 | +976% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,540 | €7,540 | = | 0.0% |
| Other operating charges | 640/8 | €615 | €633 | +€18 | +2.9% |
| Gross operating margin | 9900 | €90,321 | €97,877 | +€7,556 | +8.4% |
| Operating profit (loss) | 9901 | €82,166 | €89,704 | +€7,538 | +9.2% |
| Financial income | 75/76B | €64,705 | €200,353 | +€135,649 | +210% |
| Recurring financial income | 75 | €64,705 | €200,353 | +€135,649 | +210% |
| Financial charges | 65/66B | €9,510 | €6,341 | -€3,169 | -33.3% |
| Recurring financial charges | 65 | €9,510 | €6,341 | -€3,169 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | €137,361 | €283,716 | +€146,355 | +107% |
| Income taxes | 67/77 | €30,155 | €20,658 | -€9,497 | -31.5% |
| Profit (loss) for the period | 9904 | €107,206 | €263,058 | +€155,852 | +145% |
| Profit (loss) for the period to be appropriated | 9905 | €107,206 | €263,058 | +€155,852 | +145% |
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 23 October 2026 via checked.be.