Oeverloos: 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.
Oeverloos
Largest movements
- Cash -€9.0m
down €9.0m (-93.8%), from €9.6m to €591,359
mainly Debts after one year (-€29.4m) and Tax, wage and social debts (-€8.3m)
- Tangible fixed assets -€840,811
down €840,811 (-2.9%), from €29.4m to €28.5m
of which Other tangible fixed assets: -€840,811
- Contributions +€30.1m
up €30.1m (+6522.2%), from €461,500 to €30.6m
- Debts after one year -€29.4m
down €29.4m (-100.0%), from €29.4m to €0
- Tax, wage and social debts -€8.3m
down €8.3m (-100.0%), from €8.3m to €0
- Other debts -€1.1m
down €1.1m (-100.0%), from €1.1m to €0
- Trade debts -€1.1m
down €1.1m (-90.0%), from €1.2m to €117,360
- Gross operating margin +€1.2m
up €1.2m (+1046.6%), from €114,670 to €1.3m
- Depreciation +€579,578
up €579,578 (+758.1%), from €76,447 to €656,025
- Financial charges -€24,544
down €24,544 (-4.1%), from €597,536 to €572,991
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 | €39,290,715 | €29,469,859 | -€9.8m | -25.0% |
| Fixed assets | 21/28 | €29,361,687 | €28,520,876 | -€840,811 | -2.9% |
| Tangible fixed assets | 22/27 | €29,361,687 | €28,520,876 | -€840,811 | -2.9% |
| Land and buildings | 22 | €0 | - | = | |
| Other tangible fixed assets | 26 | €29,361,687 | €28,520,876 | -€840,811 | -2.9% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €9,929,029 | €948,982 | -€9.0m | -90.4% |
| Amounts receivable within one year | 40/41 | €188,779 | €7,133 | -€181,646 | -96.2% |
| Trade receivables | 40 | €188,779 | €0 | -€188,779 | -100.0% |
| Other amounts receivable | 41 | €0 | €7,133 | +€7,133 | |
| Cash at bank and in hand | 54/58 | €9,552,827 | €591,359 | -€9.0m | -93.8% |
| Deferred charges and accrued income | 490/1 | €187,423 | €350,490 | +€163,067 | +87.0% |
| Total equity and liabilities | 10/49 | €39,290,715 | €29,469,859 | -€9.8m | -25.0% |
| Equity | 10/15 | -€839,008 | €29,352,498 | +€30.2m | |
| Contributions | 10/11 | €461,500 | €30,561,500 | +€30.1m | +6522.2% |
| Capital | 10 | €461,500 | €30,561,500 | +€30.1m | +6522.2% |
| Issued capital | 100 | €461,500 | €30,561,500 | +€30.1m | +6522.2% |
| Profit (loss) carried forward | 14 | -€1,300,508 | -€1,209,002 | +€91,506 | +7.0% |
| Amounts payable | 17/49 | €40,129,724 | €117,360 | -€40.0m | -99.7% |
| Amounts payable after more than one year | 17 | €29,400,000 | €0 | -€29.4m | -100.0% |
| Financial debts | 170/4 | €29,400,000 | €0 | -€29.4m | -100.0% |
| Amounts payable within one year | 42/48 | €10,540,945 | €117,360 | -€10.4m | -98.9% |
| Trade debts | 44 | €1,172,135 | €117,360 | -€1.1m | -90.0% |
| Suppliers | 440/4 | €1,172,135 | €117,360 | -€1.1m | -90.0% |
| Taxes, remuneration and social security | 45 | €8,266,130 | €0 | -€8.3m | -100.0% |
| Taxes | 450/3 | €8,266,130 | €0 | -€8.3m | -100.0% |
| Other amounts payable | 47/48 | €1,102,680 | €0 | -€1.1m | -100.0% |
| Accrued charges and deferred income | 492/3 | €188,779 | €0 | -€188,779 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,447 | €656,025 | +€579,578 | +758.1% |
| Other operating charges | 640/8 | €1,986 | €1,440 | -€546 | -27.5% |
| Gross operating margin | 9900 | €114,670 | €1,314,785 | +€1.2m | +1046.6% |
| Operating profit (loss) | 9901 | €36,237 | €657,319 | +€621,083 | +1714.0% |
| Financial income | 75/76B | - | €7,178 | +€7,178 | |
| Recurring financial income | 75 | - | €7,178 | +€7,178 | |
| Financial charges | 65/66B | €597,536 | €572,991 | -€24,544 | -4.1% |
| Recurring financial charges | 65 | €597,536 | €572,991 | -€24,544 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | -€561,299 | €91,506 | +€652,805 | |
| Profit (loss) for the period | 9904 | -€561,299 | €91,506 | +€652,805 | |
| Profit (loss) for the period to be appropriated | 9905 | -€561,299 | €91,506 | +€652,805 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.