Over-see: 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-see
Largest movements
- Current investments +€73,000
up €73,000 (+192.1%), from €38,000 to €111,000
- Cash -€3,774
down €3,774 (-20.8%), from €18,178 to €14,404
mainly Current investments (-€73,000) and Other debts (-€2,785)
- Reserves +€67,670
new in 2025: €67,670
- Tax, wage and social debts +€7,008
up €7,008 (+215.1%), from €3,258 to €10,266
- Other debts -€2,785
down €2,785 (-86.3%), from €3,226 to €441
- Short-term financial debts -€1,724
no longer reported in 2025 (was €1,724)
- Gross operating margin +€22,191
up €22,191 (+27.8%), from €79,809 to €102,000
- Taxes +€16,239
up €16,239 (+103.9%), from €15,632 to €31,871
- Other operating charges +€1,240
up €1,240 (+79.2%), from €1,566 to €2,806
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 | €72,657 | €143,013 | +€70,355 | +96.8% |
| Fixed assets | 21/28 | €7,489 | €7,489 | = | 0.0% |
| Tangible fixed assets | 22/27 | €6,989 | €6,989 | = | 0.0% |
| Other tangible fixed assets | 26 | €6,989 | €6,989 | = | 0.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €65,168 | €135,523 | +€70,355 | +108.0% |
| Amounts receivable within one year | 40/41 | €8,990 | €10,119 | +€1,129 | +12.6% |
| Trade receivables | 40 | €8,122 | €9,251 | +€1,129 | +13.9% |
| Other amounts receivable | 41 | €868 | €868 | = | 0.0% |
| Current investments | 50/53 | €38,000 | €111,000 | +€73,000 | +192.1% |
| Cash at bank and in hand | 54/58 | €18,178 | €14,404 | -€3,774 | -20.8% |
| Total equity and liabilities | 10/49 | €72,657 | €143,013 | +€70,355 | +96.8% |
| Equity | 10/15 | €64,061 | €131,731 | +€67,670 | +105.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €67,670 | +€67,670 | |
| Distributable reserves | 133 | - | €67,670 | +€67,670 | |
| Profit (loss) carried forward | 14 | €61,061 | €61,061 | = | 0.0% |
| Amounts payable | 17/49 | €8,596 | €11,282 | +€2,686 | +31.2% |
| Amounts payable within one year | 42/48 | €8,596 | €11,282 | +€2,686 | +31.2% |
| Financial debts | 43 | €1,724 | - | -€1,724 | |
| Credit institutions | 430/8 | €1,724 | - | -€1,724 | |
| Trade debts | 44 | €388 | €575 | +€186 | +48.0% |
| Suppliers | 440/4 | €388 | €575 | +€186 | +48.0% |
| Taxes, remuneration and social security | 45 | €3,258 | €10,266 | +€7,008 | +215.1% |
| Taxes | 450/3 | €3,258 | €10,266 | +€7,008 | +215.1% |
| Other amounts payable | 47/48 | €3,226 | €441 | -€2,785 | -86.3% |
| Other operating charges | 640/8 | €1,566 | €2,806 | +€1,240 | +79.2% |
| Gross operating margin | 9900 | €79,809 | €102,000 | +€22,191 | +27.8% |
| Operating profit (loss) | 9901 | €78,243 | €99,194 | +€20,951 | +26.8% |
| Financial income | 75/76B | - | €445 | +€445 | |
| Recurring financial income | 75 | - | €445 | +€445 | |
| Financial charges | 65/66B | €68 | €98 | +€30 | +44.0% |
| Recurring financial charges | 65 | €68 | €98 | +€30 | +44.0% |
| Profit (loss) for the period before taxes | 9903 | €78,175 | €99,541 | +€21,366 | +27.3% |
| Income taxes | 67/77 | €15,632 | €31,871 | +€16,239 | +103.9% |
| Profit (loss) for the period | 9904 | €62,542 | €67,670 | +€5,127 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €62,542 | €67,670 | +€5,127 | +8.2% |
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 11 October 2026 via checked.be.