Oever Gallery: 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.
Oever Gallery
Largest movements
- Cash -€15,028
down €15,028 (-53.2%), from €28,255 to €13,227
mainly Net result for the year (-€21,014) and Stocks and contracts (-€3,210)
- Tangible fixed assets -€6,695
down €6,695 (-15.6%), from €42,782 to €36,087
of which Plant, machinery and equipment: -€4,893
- Intangible fixed assets -€4,704
down €4,704 (-25.0%), from €18,815 to €14,111
- Stocks and contracts +€3,210
up €3,210 (+30.1%), from €10,680 to €13,890
- Deferred charges and accrued income +€1,469
up €1,469 (+91.1%), from €1,613 to €3,082
- Profit (loss) carried forward -€21,014
down €21,014 (-72.8%), from -€28,866 to -€49,880
- Gross operating margin -€2,709
down €2,709 (-53.4%), from -€5,071 to -€7,781
- Other operating charges +€187
up €187 (+24.4%), from €767 to €954
- Financial charges -€132
down €132 (-34.1%), from €387 to €255
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.
Cash bridge derived
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 | €103,886 | €82,163 | -€21,723 | -20.9% |
| Formation expenses | 20 | €1,741 | €1,116 | -€625 | -35.9% |
| Fixed assets | 21/28 | €61,597 | €50,198 | -€11,399 | -18.5% |
| Intangible fixed assets | 21 | €18,815 | €14,111 | -€4,704 | -25.0% |
| Tangible fixed assets | 22/27 | €42,782 | €36,087 | -€6,695 | -15.6% |
| Plant, machinery and equipment | 23 | €30,810 | €25,917 | -€4,893 | -15.9% |
| Furniture and vehicles | 24 | €11,973 | €10,170 | -€1,802 | -15.1% |
| Current assets | 29/58 | €40,548 | €30,848 | -€9,700 | -23.9% |
| Stocks and contracts in progress | 3 | €10,680 | €13,890 | +€3,210 | +30.1% |
| Stocks | 30/36 | €10,680 | €13,890 | +€3,210 | +30.1% |
| Amounts receivable within one year | 40/41 | - | €649 | +€649 | |
| Other amounts receivable | 41 | - | €649 | +€649 | |
| Cash at bank and in hand | 54/58 | €28,255 | €13,227 | -€15,028 | -53.2% |
| Deferred charges and accrued income | 490/1 | €1,613 | €3,082 | +€1,469 | +91.1% |
| Total equity and liabilities | 10/49 | €103,886 | €82,163 | -€21,723 | -20.9% |
| Equity | 10/15 | -€27,666 | -€48,680 | -€21,014 | -76.0% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,866 | -€49,880 | -€21,014 | -72.8% |
| Amounts payable | 17/49 | €131,552 | €130,843 | -€710 | -0.5% |
| Amounts payable within one year | 42/48 | €131,552 | €130,843 | -€710 | -0.5% |
| Trade debts | 44 | - | €249 | +€249 | |
| Suppliers | 440/4 | - | €249 | +€249 | |
| Taxes, remuneration and social security | 45 | €622 | - | -€622 | |
| Taxes | 450/3 | €622 | - | -€622 | |
| Other amounts payable | 47/48 | €130,930 | €130,594 | -€336 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,071 | €12,024 | -€47 | -0.4% |
| Other operating charges | 640/8 | €767 | €954 | +€187 | +24.4% |
| Gross operating margin | 9900 | -€5,071 | -€7,781 | -€2,709 | -53.4% |
| Operating profit (loss) | 9901 | -€17,909 | -€20,759 | -€2,850 | -15.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €387 | €255 | -€132 | -34.1% |
| Recurring financial charges | 65 | €387 | €255 | -€132 | -34.1% |
| Profit (loss) for the period before taxes | 9903 | -€18,296 | -€21,014 | -€2,718 | -14.9% |
| Profit (loss) for the period | 9904 | -€18,296 | -€21,014 | -€2,718 | -14.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,296 | -€21,014 | -€2,718 | -14.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.