OEVERTRANS: 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.
What changed
OEVERTRANS
NACE 49.410, Freight transport by road
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€371,489
2024 · €785,256-€413,767
Equity
€4.2m
2024 · €3.9m+€371,489
Cash
€1.4m
2024 · €827,767+€591,197
Balance sheet total
€4.7m
2024 · €4.6m+€119,986
Largest movements
Assets
- Cash +€591,197
up €591,197 (+71.4%), from €827,767 to €1.4m
mainly Depreciation (+€742,290) and Net result for the year (+€371,489)
- Tangible fixed assets -€257,840
down €257,840 (-9.8%), from €2.6m to €2.4m
of which Plant, machinery and equipment: -€158,833
- Receivables within one year -€198,841
down €198,841 (-21.6%), from €920,906 to €722,065
of which Trade receivables: -€301,345
Equity and liabilities
- Reserves +€371,489
up €371,489 (+10.9%), from €3.4m to €3.8m
of which Distributable reserves: +€203,423
- Trade debts -€221,616
down €221,616 (-52.2%), from €424,938 to €203,323
Income statement
- Turnover -€282,207
down €282,207 (-6.1%), from €4.7m to €4.4m
- Depreciation +€261,738
up €261,738 (+54.5%), from €480,552 to €742,290
- Taxes -€166,651
down €166,651 (-69.2%), from €240,991 to €74,340
of which Taxes: -€166,680
- Goods and materials -€152,455
down €152,455 (-80.8%), from €188,686 to €36,231
of which Purchases: -€150,253
- Staff costs +€149,362
up €149,362 (+11.2%), from €1.3m to €1.5m
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.
Result 2024
€785,256
Turnover
-€282,207
Other operating income
-€18,700
Goods and materials
+€152,455
Services and other goods
-€119,726
Staff costs
-€149,362
Depreciation
-€261,738
Write-downs
-€19,144
Other operating charges
+€10,818
Other operating items
+€125,983
Financial income
-€5,718
Financial charges
+€1,184
Taxes
+€166,651
Deferred taxes and other
-€14,263
Result 2025
€371,489
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.
From operations
+€1.1m
Investment
-€478,464
Financing
-€53,714
Cash 2024
€827,767
From operations (derived)
+€1.1m
Net result for the year
+€371,489
Depreciation
+€742,290
Receivables after one year
-€4,150
Smaller working-capital items
-€1,234
Receivables within one year
+€198,841
Deferred charges and accrued income
+€13,527
Provisions
+€18,132
Trade debts
-€221,616
Tax, wage and social debts
+€22,310
Other debts
-€16,215
Investment (derived)
-€478,464
Investment in fixed assets (net)
-€478,464
Financing
-€53,714
Debts after one year
-€21,707
Current portion of long-term debt
-€32,007
Cash 2025
€1.4m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,578,885 | €4,698,871 | +€119,986 | +2.6% |
| Fixed assets | 21/28 | €2,782,199 | €2,518,372 | -€263,827 | -9.5% |
| Intangible fixed assets | 21 | €25,129 | €19,077 | -€6,052 | -24.1% |
| Tangible fixed assets | 22/27 | €2,638,994 | €2,381,155 | -€257,840 | -9.8% |
| Plant, machinery and equipment | 23 | €922,731 | €763,899 | -€158,833 | -17.2% |
| Furniture and vehicles | 24 | €1,692,686 | €1,535,859 | -€156,827 | -9.3% |
| Other tangible fixed assets | 26 | €23,577 | €28,197 | +€4,620 | +19.6% |
| Assets under construction and advance payments | 27 | - | €53,199 | +€53,199 | |
| Financial fixed assets | 28 | €118,075 | €118,140 | +€65 | +0.1% |
| Other financial fixed assets | 284/8 | €118,075 | €118,140 | +€65 | +0.1% |
| Amounts receivable and cash guarantees | 285/8 | €118,075 | €118,140 | +€65 | +0.1% |
| Current assets | 29/58 | €1,796,686 | €2,180,499 | +€383,813 | +21.4% |
| Amounts receivable after more than one year | 29 | €0 | €4,150 | +€4,150 | |
| Other amounts receivable | 291 | €0 | €4,150 | +€4,150 | |
| Stocks and contracts in progress | 3 | €1,520 | €2,354 | +€834 | +54.9% |
| Stocks | 30/36 | €1,520 | €2,354 | +€834 | +54.9% |
| Raw materials and consumables | 30/31 | €1,520 | €2,354 | +€834 | +54.9% |
| Amounts receivable within one year | 40/41 | €920,906 | €722,065 | -€198,841 | -21.6% |
| Trade receivables | 40 | €723,687 | €422,341 | -€301,345 | -41.6% |
| Other amounts receivable | 41 | €197,219 | €299,723 | +€102,505 | +52.0% |
| Cash at bank and in hand | 54/58 | €827,767 | €1,418,964 | +€591,197 | +71.4% |
| Deferred charges and accrued income | 490/1 | €46,493 | €32,966 | -€13,527 | -29.1% |
| Total equity and liabilities | 10/49 | €4,578,885 | €4,698,871 | +€119,986 | +2.6% |
| Equity | 10/15 | €3,873,142 | €4,244,631 | +€371,489 | +9.6% |
| Contributions | 10/11 | €468,600 | €468,600 | = | 0.0% |
| Reserves | 13 | €3,404,542 | €3,776,031 | +€371,489 | +10.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €491,431 | €659,497 | +€168,066 | +34.2% |
| Distributable reserves | 133 | €2,913,111 | €3,116,534 | +€203,423 | +7.0% |
| Provisions and deferred taxes | 16 | €12,645 | €30,777 | +€18,132 | +143.4% |
| Deferred taxes | 168 | €12,645 | €30,777 | +€18,132 | +143.4% |
| Amounts payable | 17/49 | €693,098 | €423,463 | -€269,635 | -38.9% |
| Amounts payable after more than one year | 17 | €21,707 | €0 | -€21,707 | -100.0% |
| Financial debts | 170/4 | €21,707 | €0 | -€21,707 | -100.0% |
| Credit institutions | 173 | €21,707 | €0 | -€21,707 | -100.0% |
| Amounts payable within one year | 42/48 | €670,140 | €422,612 | -€247,527 | -36.9% |
| Current portion of amounts payable after more than one year | 42 | €53,714 | €21,707 | -€32,007 | -59.6% |
| Trade debts | 44 | €424,938 | €203,323 | -€221,616 | -52.2% |
| Suppliers | 440/4 | €424,938 | €203,323 | -€221,616 | -52.2% |
| Taxes, remuneration and social security | 45 | €171,968 | €194,278 | +€22,310 | +13.0% |
| Taxes | 450/3 | €12,910 | €12,794 | -€116 | -0.9% |
| Remuneration and social security | 454/9 | €159,058 | €181,484 | +€22,426 | +14.1% |
| Other amounts payable | 47/48 | €19,519 | €3,304 | -€16,215 | -83.1% |
| Accrued charges and deferred income | 492/3 | €1,251 | €850 | -€400 | -32.0% |
| Operating income | 70/76A | €5,025,290 | €4,850,365 | -€174,924 | -3.5% |
| Turnover | 70 | €4,654,596 | €4,372,389 | -€282,207 | -6.1% |
| Other operating income | 74 | €267,831 | €249,131 | -€18,700 | -7.0% |
| Non-recurring operating income | 76A | €102,863 | €228,846 | +€125,983 | +122.5% |
| Operating charges | 60/66A | €4,016,065 | €4,402,763 | +€386,697 | +9.6% |
| Goods for resale, raw materials and consumables | 60 | €188,686 | €36,231 | -€152,455 | -80.8% |
| Purchases | 600/8 | €187,318 | €37,065 | -€150,253 | -80.2% |
| Change in stocks: decrease (increase) | 609 | €1,368 | -€834 | -€2,202 | |
| Services and other goods | 61 | €1,973,930 | €2,093,656 | +€119,726 | +6.1% |
| Remuneration, social security and pensions | 62 | €1,337,166 | €1,486,528 | +€149,362 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €480,552 | €742,290 | +€261,738 | +54.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €19,144 | +€19,144 | |
| Other operating charges | 640/8 | €35,731 | €24,913 | -€10,818 | -30.3% |
| Operating profit (loss) | 9901 | €1,009,225 | €447,603 | -€561,622 | -55.6% |
| Financial income | 75/76B | €23,844 | €18,126 | -€5,718 | -24.0% |
| Recurring financial income | 75 | €23,844 | €18,126 | -€5,718 | -24.0% |
| Income from financial fixed assets | 750 | €19,762 | €2,803 | -€16,959 | -85.8% |
| Income from current assets | 751 | €4,082 | €15,245 | +€11,163 | +273.5% |
| Other financial income | 752/9 | €0 | €78 | +€78 | |
| Financial charges | 65/66B | €2,951 | €1,768 | -€1,184 | -40.1% |
| Recurring financial charges | 65 | €2,951 | €1,768 | -€1,184 | -40.1% |
| Debt charges | 650 | €1,895 | €1,005 | -€891 | -47.0% |
| Other financial charges | 652/9 | €1,056 | €763 | -€293 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €1,030,117 | €463,961 | -€566,156 | -55.0% |
| Transfer from deferred taxes | 780 | €2,381 | €6,868 | +€4,487 | +188.5% |
| Transfer to deferred taxes | 680 | €6,250 | €25,000 | +€18,750 | +300.0% |
| Income taxes | 67/77 | €240,991 | €74,340 | -€166,651 | -69.2% |
| Taxes | 670/3 | €241,073 | €74,394 | -€166,680 | -69.1% |
| Tax adjustments and reversals of tax provisions | 77 | €82 | €53 | -€28 | -34.7% |
| Profit (loss) for the period | 9904 | €785,256 | €371,489 | -€413,767 | -52.7% |
| Transfer from tax-exempt reserves | 789 | €7,143 | €20,604 | +€13,462 | +188.5% |
| Transfer to tax-exempt reserves | 689 | €95,750 | €188,671 | +€92,921 | +97.0% |
| Profit (loss) for the period to be appropriated | 9905 | €696,649 | €203,423 | -€493,226 | -70.8% |
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 8 October 2026 via checked.be.