OVER & OVER DEVELOPMENT: 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.
OVER & OVER DEVELOPMENT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€38,025
up €38,025 (+3.8%), from €1.0m to €1.0m
- Profit (loss) carried forward -€35,190
down €35,190 (-66.7%), from -€52,778 to -€87,968
- Gross operating margin -€4,343
down €4,343 (-20.7%), from -€20,932 to -€25,275
- Other operating charges +€3,316
up €3,316 (+204%), from €1,623 to €4,939
- Taxes -€1,869
down €1,869 (-36.1%), from €5,182 to €3,312
- Depreciation +€712
up €712 (+82.1%), from €867 to €1,579
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 | €1,075,908 | €1,083,783 | +€7,875 | +0.7% |
| Fixed assets | 21/28 | €988,272 | €994,071 | +€5,798 | +0.6% |
| Tangible fixed assets | 22/27 | €988,272 | €994,071 | +€5,798 | +0.6% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €8,601 | €7,022 | -€1,579 | -18.4% |
| Assets under construction and advance payments | 27 | €979,672 | €987,049 | +€7,378 | +0.8% |
| Current assets | 29/58 | €87,635 | €89,712 | +€2,077 | +2.4% |
| Stocks and contracts in progress | 3 | €37,379 | €37,379 | = | 0.0% |
| Stocks | 30/36 | €37,379 | €37,379 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,151 | €19,207 | -€2,944 | -13.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €22,151 | €19,207 | -€2,944 | -13.3% |
| Cash at bank and in hand | 54/58 | €28,105 | €33,127 | +€5,021 | +17.9% |
| Total equity and liabilities | 10/49 | €1,075,908 | €1,083,783 | +€7,875 | +0.7% |
| Equity | 10/15 | €62,185 | €26,996 | -€35,190 | -56.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €96,364 | €96,364 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €77,614 | €77,614 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,778 | -€87,968 | -€35,190 | -66.7% |
| Amounts payable | 17/49 | €1,013,722 | €1,056,787 | +€43,065 | +4.2% |
| Amounts payable within one year | 42/48 | €1,013,722 | €1,056,787 | +€43,065 | +4.2% |
| Trade debts | 44 | €2,689 | €7,730 | +€5,040 | +187% |
| Suppliers | 440/4 | €2,689 | €7,730 | +€5,040 | +187% |
| Other amounts payable | 47/48 | €1,011,033 | €1,049,058 | +€38,025 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €867 | €1,579 | +€712 | +82.1% |
| Other operating charges | 640/8 | €1,623 | €4,939 | +€3,316 | +204% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€20,932 | -€25,275 | -€4,343 | -20.7% |
| Operating profit (loss) | 9901 | -€23,422 | -€31,794 | -€8,371 | -35.7% |
| Financial charges | 65/66B | €80 | €84 | +€4 | +4.5% |
| Recurring financial charges | 65 | €80 | €84 | +€4 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | -€23,502 | -€31,877 | -€8,375 | -35.6% |
| Income taxes | 67/77 | €5,182 | €3,312 | -€1,869 | -36.1% |
| Profit (loss) for the period | 9904 | -€28,684 | -€35,190 | -€6,506 | -22.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,684 | -€35,190 | -€6,506 | -22.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.