MAISON OVERLAU: 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.
MAISON OVERLAU
Largest movements
- Tangible fixed assets +€245,957
up €245,957 (+281%), from €87,508 to €333,465
of which Furniture and vehicles: +€253,352
- Cash -€194,323
down €194,323 (-17.9%), from €1.1m to €890,205
mainly Investment in fixed assets (net) (-€264,607) and Contributions, distributions and other (-€71,422)
- Receivables within one year -€39,279
down €39,279 (-7.6%), from €514,028 to €474,749
of which Trade receivables: -€66,906
- Reserves -€71,422
down €71,422 (-65.2%), from €109,622 to €38,200
of which Distributable reserves: -€71,422
- Other debts +€70,675
up €70,675 (+150%), from €47,029 to €117,704
- Trade debts -€57,025
down €57,025 (-34.8%), from €163,807 to €106,782
- Profit (loss) carried forward +€42,632
up €42,632 (+2.3%), from €1.9m to €1.9m
- Gross operating margin +€125,171
up €125,171 (+59.8%), from €209,455 to €334,626
- Write-downs -€34,700
no longer reported in 2025 (was €34,700)
- Staff costs +€21,856
up €21,856 (+8.8%), from €248,431 to €270,287
- Other operating charges -€6,017
down €6,017 (-32.9%), from €18,280 to €12,264
- Financial income +€3,596
up €3,596 (+22.1%), from €16,279 to €19,875
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 | €2,310,881 | €2,276,809 | -€34,072 | -1.5% |
| Fixed assets | 21/28 | €87,937 | €333,759 | +€245,822 | +280% |
| Tangible fixed assets | 22/27 | €87,508 | €333,465 | +€245,957 | +281% |
| Plant, machinery and equipment | 23 | €2,643 | €1,722 | -€921 | -34.8% |
| Furniture and vehicles | 24 | €15,950 | €269,302 | +€253,352 | +1,588% |
| Other tangible fixed assets | 26 | €68,916 | €62,441 | -€6,475 | -9.4% |
| Financial fixed assets | 28 | €429 | €294 | -€135 | -31.5% |
| Current assets | 29/58 | €2,222,943 | €1,943,050 | -€279,893 | -12.6% |
| Amounts receivable after more than one year | 29 | €115,513 | €95,549 | -€19,964 | -17.3% |
| Other amounts receivable | 291 | €115,513 | €95,549 | -€19,964 | -17.3% |
| Stocks and contracts in progress | 3 | €482,420 | €470,501 | -€11,919 | -2.5% |
| Stocks | 30/36 | €482,420 | €470,501 | -€11,919 | -2.5% |
| Amounts receivable within one year | 40/41 | €514,028 | €474,749 | -€39,279 | -7.6% |
| Trade receivables | 40 | €395,875 | €328,969 | -€66,906 | -16.9% |
| Other amounts receivable | 41 | €118,153 | €145,780 | +€27,627 | +23.4% |
| Cash at bank and in hand | 54/58 | €1,084,528 | €890,205 | -€194,323 | -17.9% |
| Deferred charges and accrued income | 490/1 | €26,454 | €12,045 | -€14,408 | -54.5% |
| Total equity and liabilities | 10/49 | €2,310,881 | €2,276,809 | -€34,072 | -1.5% |
| Equity | 10/15 | €2,036,946 | €2,008,156 | -€28,790 | -1.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €109,622 | €38,200 | -€71,422 | -65.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €32,000 | €32,000 | = | 0.0% |
| Distributable reserves | 133 | €71,422 | - | -€71,422 | |
| Profit (loss) carried forward | 14 | €1,865,324 | €1,907,956 | +€42,632 | +2.3% |
| Amounts payable | 17/49 | €273,935 | €268,653 | -€5,281 | -1.9% |
| Amounts payable after more than one year | 17 | €4,167 | - | -€4,167 | |
| Financial debts | 170/4 | €4,167 | - | -€4,167 | |
| Amounts payable within one year | 42/48 | €264,023 | €256,983 | -€7,040 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | €4,167 | -€834 | -16.7% |
| Trade debts | 44 | €163,807 | €106,782 | -€57,025 | -34.8% |
| Suppliers | 440/4 | €163,807 | €106,782 | -€57,025 | -34.8% |
| Taxes, remuneration and social security | 45 | €48,187 | €28,330 | -€19,857 | -41.2% |
| Taxes | 450/3 | €23,650 | €1,799 | -€21,851 | -92.4% |
| Remuneration and social security | 454/9 | €24,537 | €26,531 | +€1,994 | +8.1% |
| Other amounts payable | 47/48 | €47,029 | €117,704 | +€70,675 | +150% |
| Accrued charges and deferred income | 492/3 | €5,745 | €11,671 | +€5,925 | +103% |
| Remuneration, social security and pensions | 62 | €248,431 | €270,287 | +€21,856 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,925 | €18,785 | +€1,860 | +11.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €34,700 | - | -€34,700 | |
| Other operating charges | 640/8 | €18,280 | €12,264 | -€6,017 | -32.9% |
| Gross operating margin | 9900 | €209,455 | €334,626 | +€125,171 | +59.8% |
| Operating profit (loss) | 9901 | -€108,881 | €33,290 | +€142,171 | |
| Financial income | 75/76B | €16,279 | €19,875 | +€3,596 | +22.1% |
| Recurring financial income | 75 | €16,279 | €19,875 | +€3,596 | +22.1% |
| Financial charges | 65/66B | €8,655 | €10,053 | +€1,398 | +16.2% |
| Recurring financial charges | 65 | €8,655 | €10,053 | +€1,398 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | -€101,257 | €43,112 | +€144,369 | |
| Income taxes | 67/77 | €476 | €480 | +€5 | +1.0% |
| Profit (loss) for the period | 9904 | -€101,733 | €42,632 | +€144,364 | |
| Profit (loss) for the period to be appropriated | 9905 | -€101,733 | €42,632 | +€144,364 |
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 19 October 2026 via checked.be.