DE OVERMAAI HOEVE: what changed
DE OVERMAAI HOEVE
Largest movements
- Receivables within one year -€88,872
down €88,872 (-23.6%), from €377,231 to €288,359
of which Trade receivables: -€85,740
- Stocks and contracts -€31,600
down €31,600 (-12.0%), from €264,400 to €232,800
- Cash +€26,875
up €26,875 (+5,588%), from €481 to €27,356
mainly Receivables within one year (+€88,872) and Net result for the year (+€67,997)
- Tangible fixed assets -€17,286
down €17,286 (-60.6%), from €28,537 to €11,251
of which Land and buildings: -€14,624
- Trade debts -€134,624
down €134,624 (-40.2%), from €334,490 to €199,866
- Profit (loss) carried forward +€67,997
up €67,997 (+84.3%), from -€80,638 to -€12,641
- Debts after one year -€44,425
down €44,425 (-18.7%), from €237,727 to €193,302
- Turnover +€116,852
up €116,852 (+19.2%), from €608,380 to €725,232
- Gross operating margin +€116,407
up €116,407, from -€32 to €116,375
- Taxes -€18,892
no longer reported in 2023 (was €18,892)
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €670,649 | €559,766 | -€110,883 | -16.5% |
| Fixed assets | 21/28 | €28,537 | €11,251 | -€17,286 | -60.6% |
| Tangible fixed assets | 22/27 | €28,537 | €11,251 | -€17,286 | -60.6% |
| Land and buildings | 22 | €18,979 | €4,355 | -€14,624 | -77.1% |
| Plant, machinery and equipment | 23 | €9,516 | €6,896 | -€2,620 | -27.5% |
| Furniture and vehicles | 24 | €42 | €0 | -€42 | -99.9% |
| Current assets | 29/58 | €642,112 | €548,515 | -€93,597 | -14.6% |
| Stocks and contracts in progress | 3 | €264,400 | €232,800 | -€31,600 | -12.0% |
| Stocks | 30/36 | €264,400 | €232,800 | -€31,600 | -12.0% |
| Amounts receivable within one year | 40/41 | €377,231 | €288,359 | -€88,872 | -23.6% |
| Trade receivables | 40 | €352,396 | €266,656 | -€85,740 | -24.3% |
| Other amounts receivable | 41 | €24,835 | €21,703 | -€3,132 | -12.6% |
| Cash at bank and in hand | 54/58 | €481 | €27,356 | +€26,875 | +5,588% |
| Total equity and liabilities | 10/49 | €670,649 | €559,766 | -€110,883 | -16.5% |
| Equity | 10/15 | €29,362 | €97,359 | +€67,997 | +232% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | - | -€100,000 | |
| Issued capital | 100 | €100,000 | - | -€100,000 | |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,638 | -€12,641 | +€67,997 | +84.3% |
| Amounts payable | 17/49 | €641,287 | €462,407 | -€178,880 | -27.9% |
| Amounts payable after more than one year | 17 | €237,727 | €193,302 | -€44,425 | -18.7% |
| Financial debts | 170/4 | €237,727 | €193,302 | -€44,425 | -18.7% |
| Amounts payable within one year | 42/48 | €403,560 | €269,105 | -€134,455 | -33.3% |
| Trade debts | 44 | €334,490 | €199,866 | -€134,624 | -40.2% |
| Suppliers | 440/4 | €334,490 | €199,866 | -€134,624 | -40.2% |
| Other amounts payable | 47/48 | €69,070 | €69,239 | +€169 | +0.2% |
| Turnover | 70 | €608,380 | €725,232 | +€116,852 | +19.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €608,412 | €608,857 | +€445 | +0.1% |
| Remuneration, social security and pensions | 62 | €18,000 | €23,676 | +€5,676 | +31.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,286 | €17,286 | = | 0.0% |
| Other operating charges | 640/8 | €1,890 | €4,586 | +€2,695 | +143% |
| Gross operating margin | 9900 | -€32 | €116,375 | +€116,407 | |
| Operating profit (loss) | 9901 | -€37,209 | €70,827 | +€108,036 | |
| Financial charges | 65/66B | €2,491 | €2,830 | +€339 | +13.6% |
| Recurring financial charges | 65 | €2,491 | €2,830 | +€339 | +13.6% |
| Profit (loss) for the period before taxes | 9903 | -€39,700 | €67,997 | +€107,697 | |
| Income taxes | 67/77 | €18,892 | - | -€18,892 | |
| Profit (loss) for the period | 9904 | -€58,592 | €67,997 | +€126,590 | |
| Profit (loss) for the period to be appropriated | 9905 | -€58,592 | €67,997 | +€126,590 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.