DEN OVERLOOP: what changed
Two fiscal 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.
DEN OVERLOOP
Largest movements
- Tangible fixed assets -€21,050
down €21,050 (-3.9%), from €542,073 to €521,023
of which Land and buildings: -€26,187
- Cash +€6,578
up €6,578 (+59.8%), from €10,998 to €17,576
mainly Depreciation (+€28,163) and Other debts (+€4,407)
- Tax, wage and social debts -€11,569
no longer reported in 2024 (was €11,569)
- Profit (loss) carried forward -€5,664
down €5,664 (-23.6%), from €24,046 to €18,382
- Depreciation +€1,510
up €1,510 (+5.7%), from €26,653 to €28,163
- Other operating charges -€336
down €336 (-3.7%), from €9,033 to €8,697
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €555,485 | €538,599 | -€16,886 | -3.0% |
| Fixed assets | 21/28 | €542,073 | €521,023 | -€21,050 | -3.9% |
| Tangible fixed assets | 22/27 | €542,073 | €521,023 | -€21,050 | -3.9% |
| Land and buildings | 22 | €542,073 | €515,887 | -€26,187 | -4.8% |
| Furniture and vehicles | 24 | - | €5,137 | +€5,137 | |
| Current assets | 29/58 | €13,411 | €17,576 | +€4,164 | +31.0% |
| Amounts receivable within one year | 40/41 | €1,100 | - | -€1,100 | |
| Trade receivables | 40 | €1,100 | - | -€1,100 | |
| Cash at bank and in hand | 54/58 | €10,998 | €17,576 | +€6,578 | +59.8% |
| Deferred charges and accrued income | 490/1 | €1,313 | - | -€1,313 | |
| Total equity and liabilities | 10/49 | €555,485 | €538,599 | -€16,886 | -3.0% |
| Equity | 10/15 | €428,788 | €423,124 | -€5,664 | -1.3% |
| Contributions | 10/11 | €194,305 | €194,305 | = | 0.0% |
| Reserves | 13 | €210,437 | €210,437 | = | 0.0% |
| Tax-exempt reserves | 132 | €47,272 | €47,272 | = | 0.0% |
| Distributable reserves | 133 | €163,166 | €163,166 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,046 | €18,382 | -€5,664 | -23.6% |
| Amounts payable | 17/49 | €126,697 | €115,475 | -€11,222 | -8.9% |
| Amounts payable within one year | 42/48 | €125,973 | €115,475 | -€10,498 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €4,771 | €686 | -€4,086 | -85.6% |
| Trade debts | 44 | €852 | €1,602 | +€750 | +88.1% |
| Suppliers | 440/4 | €852 | €1,602 | +€750 | +88.1% |
| Taxes, remuneration and social security | 45 | €11,569 | - | -€11,569 | |
| Taxes | 450/3 | €11,569 | - | -€11,569 | |
| Other amounts payable | 47/48 | €108,781 | €113,187 | +€4,407 | +4.1% |
| Accrued charges and deferred income | 492/3 | €724 | - | -€724 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,653 | €28,163 | +€1,510 | +5.7% |
| Other operating charges | 640/8 | €9,033 | €8,697 | -€336 | -3.7% |
| Gross operating margin | 9900 | €31,477 | €31,384 | -€93 | -0.3% |
| Operating profit (loss) | 9901 | -€4,208 | -€5,475 | -€1,267 | -30.1% |
| Financial income | 75/76B | - | €39 | +€39 | |
| Recurring financial income | 75 | - | €39 | +€39 | |
| Financial charges | 65/66B | €175 | €214 | +€39 | +22.2% |
| Recurring financial charges | 65 | €175 | €214 | +€39 | +22.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,383 | -€5,650 | -€1,266 | -28.9% |
| Income taxes | 67/77 | €169 | €14 | -€155 | -91.5% |
| Profit (loss) for the period | 9904 | -€4,553 | -€5,664 | -€1,111 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,553 | -€5,664 | -€1,111 | -24.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.