DEN OVERSPRONCK: what changed
DEN OVERSPRONCK
Largest movements
- Tangible fixed assets -€500,000
down €500,000 (-88.9%), from €562,680 to €62,680
of which Land and buildings: -€562,680
- Current investments +€200,000
new in 2025: €200,000
- Cash +€9,972
up €9,972 (+64.7%), from €15,414 to €25,386
mainly Investment in fixed assets (net) (+€500,000) and Net result for the year (+€226,840)
- Revaluation surpluses -€500,000
no longer reported in 2025 (was €500,000)
- Profit (loss) carried forward +€116,839
no longer reported in 2025 (was -€116,839)
- Reserves +€110,001
up €110,001 (+160%), from €68,840 to €178,841
of which Distributable reserves: +€110,001
- Other debts -€30,362
down €30,362 (-35.0%), from €86,730 to €56,368
- Tax, wage and social debts +€11,000
new in 2025: €11,000
- Gross operating margin +€239,014
up €239,014 (+1,991%), from €12,004 to €251,017
- Taxes +€23,533
new in 2025: €23,533
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €579,603 | €288,460 | -€291,143 | -50.2% |
| Fixed assets | 21/28 | €562,680 | €62,680 | -€500,000 | -88.9% |
| Tangible fixed assets | 22/27 | €562,680 | €62,680 | -€500,000 | -88.9% |
| Land and buildings | 22 | €562,680 | - | -€562,680 | |
| Other tangible fixed assets | 26 | - | €62,680 | +€62,680 | |
| Current assets | 29/58 | €16,923 | €225,780 | +€208,857 | +1,234% |
| Amounts receivable within one year | 40/41 | - | €234 | +€234 | |
| Other amounts receivable | 41 | - | €234 | +€234 | |
| Current investments | 50/53 | - | €200,000 | +€200,000 | |
| Cash at bank and in hand | 54/58 | €15,414 | €25,386 | +€9,972 | +64.7% |
| Deferred charges and accrued income | 490/1 | €1,509 | €159 | -€1,350 | -89.4% |
| Total equity and liabilities | 10/49 | €579,603 | €288,460 | -€291,143 | -50.2% |
| Equity | 10/15 | €492,001 | €218,841 | -€273,160 | -55.5% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Revaluation surpluses | 12 | €500,000 | - | -€500,000 | |
| Reserves | 13 | €68,840 | €178,841 | +€110,001 | +160% |
| Tax-exempt reserves | 132 | €41,572 | €41,572 | = | 0.0% |
| Distributable reserves | 133 | €27,268 | €137,269 | +€110,001 | +403% |
| Profit (loss) carried forward | 14 | -€116,839 | - | +€116,839 | |
| Amounts payable | 17/49 | €87,602 | €69,619 | -€17,983 | -20.5% |
| Amounts payable within one year | 42/48 | €87,214 | €67,368 | -€19,846 | -22.8% |
| Trade debts | 44 | €484 | - | -€484 | |
| Suppliers | 440/4 | €484 | - | -€484 | |
| Taxes, remuneration and social security | 45 | - | €11,000 | +€11,000 | |
| Taxes | 450/3 | - | €11,000 | +€11,000 | |
| Other amounts payable | 47/48 | €86,730 | €56,368 | -€30,362 | -35.0% |
| Accrued charges and deferred income | 492/3 | €387 | €2,251 | +€1,863 | +481% |
| Non-recurring operating income | 76A | - | €264,250 | +€264,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €698 | - | -€698 | |
| Other operating charges | 640/8 | €2,326 | €1,378 | -€949 | -40.8% |
| Gross operating margin | 9900 | €12,004 | €251,017 | +€239,014 | +1,991% |
| Operating profit (loss) | 9901 | €8,979 | €249,640 | +€240,661 | +2,680% |
| Financial income | 75/76B | €0 | €890 | +€890 | +8,898,600% |
| Recurring financial income | 75 | €0 | €890 | +€890 | +8,898,600% |
| Financial charges | 65/66B | €153 | €158 | +€4 | +2.8% |
| Recurring financial charges | 65 | €153 | €158 | +€4 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €8,826 | €250,372 | +€241,546 | +2,737% |
| Income taxes | 67/77 | - | €23,533 | +€23,533 | |
| Profit (loss) for the period | 9904 | €8,826 | €226,840 | +€218,014 | +2,470% |
| Profit (loss) for the period to be appropriated | 9905 | €8,826 | €226,840 | +€218,014 | +2,470% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.