De Overbron: 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.
What changed
De Overbron
NACE 56.112, Limited-service restaurants, excluding mobile food services
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€180,196
2024 · €190,203-€10,007
Equity
€6.5m
2024 · €3.8m+€2.7m
Cash
€293,055
2024 · €345,220-€52,165
Balance sheet total
€8.4m
2024 · €5.9m+€2.5m
Largest movements
Assets
- Tangible fixed assets +€2.4m
up €2.4m (+51.7%), from €4.7m to €7.1m
of which Land and buildings: +€2.4m
- Receivables within one year +€159,304
up €159,304 (+359.2%), from €44,344 to €203,648
of which Trade receivables: +€183,861
- Deferred charges and accrued income -€111,931
down €111,931 (-68.2%), from €164,064 to €52,133
- Current investments +€90,687
up €90,687 (+12.3%), from €739,313 to €830,000
Equity and liabilities
- Revaluation surpluses +€2.6m
new in 2025: €2.6m
- Profit (loss) carried forward +€180,196
up €180,196 (+26.4%), from €681,565 to €861,761
- Debts after one year -€115,653
down €115,653 (-10.0%), from €1.2m to €1.0m
of which Financial debts: -€115,653
Income statement
- Staff costs +€173,877
up €173,877 (+6.0%), from €2.9m to €3.1m
- Goods and materials +€136,469
up €136,469 (+41.9%), from €325,989 to €462,458
- Depreciation +€95,354
up €95,354 (+34.5%), from €276,445 to €371,799
- Turnover +€62,130
up €62,130 (+3.7%), from €1.7m to €1.7m
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.
Result 2024
€190,203
Turnover
+€62,130
Other operating income
+€8,445
Goods and materials
-€136,469
Services and other goods
+€3,327
Staff costs
-€173,877
Depreciation
-€95,354
Other operating charges
-€11,794
Other operating items
+€338,781
Financial income
+€5,683
Financial charges
+€1,645
Taxes
-€12,523
Result 2025
€180,196
Cash bridge derived
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.
From operations
+€425,352
Investment
-€2.9m
Financing
+€2.4m
Cash 2024
€345,220
From operations (derived)
+€425,352
Net result for the year
+€180,196
Depreciation
+€371,799
Receivables within one year
-€159,304
Deferred charges and accrued income
+€111,931
Trade debts
-€69,934
Tax, wage and social debts
+€48,028
Accrued charges and deferred income
-€57,364
Investment (derived)
-€2.9m
Investment in fixed assets (net)
-€2.8m
Current investments
-€90,687
Financing
+€2.4m
Debts after one year
-€115,653
Current portion of long-term debt
-€8,352
Contributions, distributions and other
+€2.5m
Cash 2025
€293,055
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,949,840 | €8,445,131 | +€2.5m | +41.9% |
| Fixed assets | 21/28 | €4,656,899 | €7,066,295 | +€2.4m | +51.7% |
| Tangible fixed assets | 22/27 | €4,656,899 | €7,066,295 | +€2.4m | +51.7% |
| Land and buildings | 22 | €4,483,293 | €6,921,540 | +€2.4m | +54.4% |
| Plant, machinery and equipment | 23 | €98,951 | €77,254 | -€21,697 | -21.9% |
| Furniture and vehicles | 24 | €74,655 | €64,066 | -€10,589 | -14.2% |
| Other tangible fixed assets | 26 | - | €3,435 | +€3,435 | |
| Current assets | 29/58 | €1,292,941 | €1,378,836 | +€85,895 | +6.6% |
| Amounts receivable within one year | 40/41 | €44,344 | €203,648 | +€159,304 | +359.2% |
| Trade receivables | 40 | €17,455 | €201,316 | +€183,861 | +1053.4% |
| Other amounts receivable | 41 | €26,890 | €2,333 | -€24,557 | -91.3% |
| Current investments | 50/53 | €739,313 | €830,000 | +€90,687 | +12.3% |
| Cash at bank and in hand | 54/58 | €345,220 | €293,055 | -€52,165 | -15.1% |
| Deferred charges and accrued income | 490/1 | €164,064 | €52,133 | -€111,931 | -68.2% |
| Total equity and liabilities | 10/49 | €5,949,840 | €8,445,131 | +€2.5m | +41.9% |
| Equity | 10/15 | €3,757,991 | €6,456,556 | +€2.7m | +71.8% |
| Revaluation surpluses | 12 | - | €2,600,000 | +€2.6m | |
| Reserves | 13 | €1,240,000 | €1,240,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €681,565 | €861,761 | +€180,196 | +26.4% |
| Investment grants | 15 | €1,836,426 | €1,754,795 | -€81,631 | -4.4% |
| Provisions and deferred taxes | 16 | €250,000 | €250,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €250,000 | €250,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €250,000 | €250,000 | = | 0.0% |
| Amounts payable | 17/49 | €1,941,849 | €1,738,575 | -€203,274 | -10.5% |
| Amounts payable after more than one year | 17 | €1,156,159 | €1,040,506 | -€115,653 | -10.0% |
| Financial debts | 170/4 | €1,152,206 | €1,036,553 | -€115,653 | -10.0% |
| Credit institutions | 173 | €1,152,206 | €1,036,553 | -€115,653 | -10.0% |
| Other amounts payable | 178/9 | €3,953 | €3,953 | = | 0.0% |
| Amounts payable within one year | 42/48 | €689,118 | €658,861 | -€30,257 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €124,004 | €115,653 | -€8,352 | -6.7% |
| Trade debts | 44 | €103,370 | €33,436 | -€69,934 | -67.7% |
| Suppliers | 440/4 | €103,370 | €33,436 | -€69,934 | -67.7% |
| Taxes, remuneration and social security | 45 | €461,744 | €509,772 | +€48,028 | +10.4% |
| Taxes | 450/3 | €22,405 | €78,974 | +€56,569 | +252.5% |
| Remuneration and social security | 454/9 | €439,339 | €430,798 | -€8,541 | -1.9% |
| Accrued charges and deferred income | 492/3 | €96,572 | €39,208 | -€57,364 | -59.4% |
| Operating income | 70/76A | €4,186,687 | €4,446,043 | +€259,356 | +6.2% |
| Turnover | 70 | €1,687,714 | €1,749,844 | +€62,130 | +3.7% |
| Membership fees, donations, legacies and grants | 73 | €2,397,138 | €2,625,180 | +€228,042 | +9.5% |
| Other operating income | 74 | €16,499 | €24,944 | +€8,445 | +51.2% |
| Non-recurring operating income | 76A | €85,335 | €46,074 | -€39,261 | -46.0% |
| Operating charges | 60/66A | €4,053,924 | €4,318,091 | +€264,167 | +6.5% |
| Goods for resale, raw materials and consumables | 60 | €325,989 | €462,458 | +€136,469 | +41.9% |
| Purchases | 600/8 | €325,989 | €462,458 | +€136,469 | +41.9% |
| Services and other goods | 61 | €395,558 | €392,231 | -€3,327 | -0.8% |
| Remuneration, social security and pensions | 62 | €2,903,466 | €3,077,343 | +€173,877 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €276,445 | €371,799 | +€95,354 | +34.5% |
| Other operating charges | 640/8 | €2,465 | €14,259 | +€11,794 | +478.5% |
| Operating profit (loss) | 9901 | €132,763 | €127,952 | -€4,811 | -3.6% |
| Financial income | 75/76B | €82,369 | €88,051 | +€5,683 | +6.9% |
| Recurring financial income | 75 | €82,369 | €88,051 | +€5,683 | +6.9% |
| Income from financial fixed assets | 750 | €82,369 | - | -€82,369 | |
| Other financial income | 752/9 | - | €88,051 | +€88,051 | |
| Financial charges | 65/66B | €19,929 | €18,285 | -€1,645 | -8.3% |
| Recurring financial charges | 65 | €19,929 | €18,285 | -€1,645 | -8.3% |
| Debt charges | 650 | €19,929 | €18,285 | -€1,645 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €195,202 | €197,719 | +€2,516 | +1.3% |
| Income taxes | 67/77 | €5,000 | €17,523 | +€12,523 | +250.5% |
| Taxes | 670/3 | €5,000 | €17,523 | +€12,523 | +250.5% |
| Profit (loss) for the period | 9904 | €190,203 | €180,196 | -€10,007 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €190,203 | €180,196 | -€10,007 | -5.3% |
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 10 October 2026 via checked.be.