DOKTER LODE VAN OVERBEKE: 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.
DOKTER LODE VAN OVERBEKE
Largest movements
- Current investments +€254,462
up €254,462 (+54.1%), from €469,930 to €724,392
- Cash -€78,248
down €78,248 (-35.3%), from €221,572 to €143,324
mainly Current investments (-€254,462) and Contributions, distributions and other (-€67,750)
- Deferred charges and accrued income -€14,671
down €14,671 (-14.4%), from €101,737 to €87,066
- Reserves +€143,660
up €143,660 (+20.7%), from €694,690 to €838,350
- Other debts +€24,877
up €24,877 (+70.1%), from €35,496 to €60,374
- Gross operating margin -€22,978
down €22,978 (-7.0%), from €329,886 to €306,908
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 | €799,829 | €960,483 | +€160,654 | +20.1% |
| Fixed assets | 21/28 | €6,590 | €5,529 | -€1,062 | -16.1% |
| Tangible fixed assets | 22/27 | €6,482 | €5,421 | -€1,062 | -16.4% |
| Furniture and vehicles | 24 | €6,482 | €5,421 | -€1,062 | -16.4% |
| Financial fixed assets | 28 | €108 | €108 | = | 0.0% |
| Current assets | 29/58 | €793,239 | €954,954 | +€161,716 | +20.4% |
| Amounts receivable within one year | 40/41 | - | €173 | +€173 | |
| Trade receivables | 40 | - | €173 | +€173 | |
| Current investments | 50/53 | €469,930 | €724,392 | +€254,462 | +54.1% |
| Cash at bank and in hand | 54/58 | €221,572 | €143,324 | -€78,248 | -35.3% |
| Deferred charges and accrued income | 490/1 | €101,737 | €87,066 | -€14,671 | -14.4% |
| Total equity and liabilities | 10/49 | €799,829 | €960,483 | +€160,654 | +20.1% |
| Equity | 10/15 | €708,225 | €851,885 | +€143,661 | +20.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €694,690 | €838,350 | +€143,660 | +20.7% |
| Distributable reserves | 133 | €694,690 | €838,350 | +€143,660 | +20.7% |
| Profit (loss) carried forward | 14 | €1,135 | €1,135 | +€1 | +0.1% |
| Amounts payable | 17/49 | €91,604 | €108,598 | +€16,993 | +18.6% |
| Amounts payable within one year | 42/48 | €91,604 | €108,598 | +€16,993 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €25,363 | €24,209 | -€1,154 | -4.5% |
| Trade debts | 44 | €5,235 | €134 | -€5,101 | -97.4% |
| Suppliers | 440/4 | €5,235 | €134 | -€5,101 | -97.4% |
| Taxes, remuneration and social security | 45 | €25,510 | €23,881 | -€1,629 | -6.4% |
| Taxes | 450/3 | €25,510 | €23,881 | -€1,629 | -6.4% |
| Other amounts payable | 47/48 | €35,496 | €60,374 | +€24,877 | +70.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,255 | €2,102 | -€153 | -6.8% |
| Other operating charges | 640/8 | €653 | €670 | +€16 | +2.5% |
| Gross operating margin | 9900 | €329,886 | €306,908 | -€22,978 | -7.0% |
| Operating profit (loss) | 9901 | €326,978 | €304,137 | -€22,841 | -7.0% |
| Financial income | 75/76B | €4,334 | €7,608 | +€3,274 | +75.5% |
| Recurring financial income | 75 | €4,334 | €7,608 | +€3,274 | +75.5% |
| Financial charges | 65/66B | €2,325 | €678 | -€1,646 | -70.8% |
| Recurring financial charges | 65 | €2,325 | €678 | -€1,646 | -70.8% |
| Profit (loss) for the period before taxes | 9903 | €328,988 | €311,066 | -€17,921 | -5.4% |
| Income taxes | 67/77 | €100,591 | €99,656 | -€935 | -0.9% |
| Profit (loss) for the period | 9904 | €228,397 | €211,411 | -€16,986 | -7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €228,397 | €211,411 | -€16,986 | -7.4% |
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 28 October 2026 via checked.be.